ADVANCED
Enquiry Documents
Quotation/offer to the importer
Pro-forma invoice: After receiving a quotation from the exporter, the importer may
request a pro-forma invoice. This is a preliminary invoice and is prepared prior to
shipment or even before a firm order has been received. The purpose is to enable the
importer to obtain an import license (if required) or a letter of credit prior to entering
into the contract of sale.
Instruction Documents
Forwarder's instruction: Most freight forwarders have a printed forwarder's instruction
form, but the required information may also be printed on the exporter’s company
letterhead. Information required includes instructions for booking of cargo, information
for completing transport documents, description of goods as per the letter of credit etc.
Shipping instruction: Where a shipping company has a computerized bill of lading
system, it provides pre-printed shipping instruction forms which must be completed by
the exporter/freight forwarder. The bill of lading is drawn up from the information
provided on this form. If the exporter/freight forwarder prepares the bill of lading
independently, then a shipping instruction must be attached. However, many
independent shipping lines do not insist on the shipping instruction document.
Bank instruction: When the exporter is selling on the basis of a letter of credit, the
instructions stipulated in the letter of credit must be followed. However, if selling on the
basis of sight or usance draft under documentary collection, bank instructions must be
generated to secure payment for the goods. Information supplied would include
description of cargo, name of vessel, date of shipment etc; a detailed list of all
documents submitted; payment method etc.
Transport Documents
1. Bills of lading
The bill of lading is a contract of carriage and has three functions:
i) It defines in detail, the terms of the contract between the shipper
and the shipping line for the carriage of goods from one specified
port to another.
ii) It is a formal, signed receipt for a specified number of packs e.g.
crates, drums etc. which is given to the shipper by the shipping line
when the shipping line receives the consignment. (It should be
noted that the shipping line denies all knowledge of quantity,
quality, value or condition of the contents of the packs.)
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iii) It is a document of title (i.e. a certificate of ownership) to the goods.
As such, it must be produced at the port of final destination by the
consignee in order to claim the goods.
As a document of title, the bill of lading is also a negotiable
document and the consignee may sell the goods by endorsing or
handing over the bill of lading to another authorised party, even
while the goods are still at sea. Although negotiable bills of lading
are in common use, some countries do not allow them or make it
difficult to be used and exporters should enquire whether it is
accepted in the buyer’s country.
1. Bills of lading may be negotiable or non-negotiable: With a negotiable bill of
lading, ownership of the goods may be transferred to a third party. The shipper
marks the bill of lading, 'to order' to ensure that the bill of lading may be
negotiated by a third party, e.g. the bank, through blank endorsement i.e. by
signing on the reverse side of the bill of lading. The third party is then able to
take ownership of the goods. The shipper can also ensure that the bill of lading is
only negotiated by the buyer by entering the name of the consignee on the
document, instead of 'to order'. The buyer then has the option of transferring
title of the goods to a third party by endorsing in blank or to a named third party.
Bills of lading can become highly negotiable documents. All original bills of lading
are thus negotiable documents to some extent - it is only the copy bills of lading
that are absolutely non-negotiable.
2. A shipped bill of lading indicates that goods have been loaded on board the
vessel. This bill is required if payment is being made on the basis of a letter of
credit. (also known as an on board bill of lading). A received for shipment bill of
lading acknowledges that the carrier has received the goods and are in the
custody of the carrier, but have not actually been loaded on board the vessel.
This may be used when there is congestion at the port or in the case of dock
strikes. Once the goods are on board, the bill of lading is stamped 'on board', in
accordance with the International Chamber of Commerce (ICC) rules.
3. Clean and caused bills of lading: If the cargo is apparently in good order and
properly packed when received by the shipping line, the bill of lading which the
shipping line issues is termed 'clean'. The ship-owner thus admits full liability for
the cargo described in the bill. If, however, a defect is noted such as a bale is torn
or a cask is leaking, a clause will be added to the bill. The bill then becomes
'unclean', 'dirty', or 'claused'. When an export transaction is conducted on the
basis of a letter of credit, banks will refuse shipping documents bearing such
clauses, unless the letter of credit specifically states that they are acceptable, e.g.
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it may be the custom of the trade to use second-hand packing, an aspect may be
noted as a defect.
4. Freight pre-paid or freight collect bills of lading: When an exporter pays freight
to the shipping line in advance, for example on a c.i.f. basis, the exporter will
acquire a bill of lading marked freight pre-paid. However, in instances when
freight is paid on arrival of goods, e.g. under an f.o.b. contract, the bill of lading is
marked freight collect.
5. Stale bills of lading: This is a bill of lading which has been presented so late after
the due date of delivery of goods to the port, that as a result of the delay in its
presentation, the consignee/buyer has become involved in legal or
administrative complications. According to Uniform Customs and Practice for
Documentary Credits of the ICC, banks may refuse a transport document that is
presented more than 21 days after the date of shipment.
The bank may accept a stale bill of lading 'with recourse' if the buyer repudiates
payment on the basis of non -confirming documents, the exporter must return
the funds received. Preferably the shipper should approach the buyer to have
the letter of credit amended to permit the presentation of a stale document, or
indicate that the documents will be accepted when presented.
6. There are different categories of the bill of lading:
Charter party bill of lading: Normally if commodities are to be transported in
bulk (e.g. grain, coal, oil etc), a shipper may charter (hire) a whole vessel by
entering into a contract of carriage with the ship-owner, the terms of which
are embodied in a legal document called the charter party. As this type of bill
of lading does not contain all the essential terms of the contract of carriage,
banks will refuse to accept it under a letter of credit unless instructed to the
contrary by the buyer.
Through or transhipment bill of lading: It is often necessary to employ two or
more carriers to transport a consignment of goods to its final destination.
Shipping lines issue bills of lading which cover the whole transit and the
shipper need only deal with the first carrier. Normally, a through rate is
quoted.
Container bills of lading: These are issued by a shipping line which engages
in combined transport.
Groupage/House bill of lading: Freight forwarders are permitted to group
various compatible consignments from different consignors together, and
to dispatch the cargoes as one containerized consignment. The shipping line
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issues a 'master' bill of lading to the forwarder once the full container has
been loaded. The freight forwarder cannot hand the original shipping line's
bill of lading and therefore issues a house bill of lading to the individual
shippers. At the destination, an agent of the forwarder breaks down the
consignment and distributes the goods subject to an original house bill of
lading being presented. Under letter of credit, the banks may reject this
form of bill of lading unless it is specifically stated that this type of bill of
lading is acceptable.
A FIATA or other freight forwarders’ combined transport bill of lading can
be used in the place of a forwarder's house bill of lading. This is recognised
by the ICC and according to UCP (1993 revision), will be accepted by banks
in letter of credit transactions. (FIATA translated from French, stands for
International Federation of Freight Forwarders Associations.)
7. Mate's receipt: Associated with the bill of lading in respect of break-bulk
consignments, is the mate's receipt. When goods are loaded on board, they are
inspected by tally clerks who record the date of loading, number of individual
packs etc and note any defect or comment about the condition in which the
goods are received. On completion of loading, the ships officer signs the mate's
receipt based on the note of the tally clerks. If there are adverse observations,
the mate's receipt is qualified and is said to be claused or unclean.
If there are no adverse observations, the mate's receipt is termed clean. The
qualifications of the mate's receipt are later embodied in the bill of lading which
in turn is also claused, clean or unclean. A signed copy of the mate's receipt is
given to the shipper/freight forwarder once the goods have been loaded on
board ship, in exchange for the original bill of lading.
The full particulars of all bills of lading are entered on the ship's manifest which
contains the details of total cargo carried by the ship and is a requirement of
naval, port, Customs and on occasion, consular authorities.
8. Non-negotiable liner waybill: Containerization increased the speed with which
cargo was transported and goods tended to arrive before the importer received
the bill of lading required to take delivery of the goods. As a result, certain
shipping lines introduced an alternative to the bill of lading, the non-negotiable
liner waybill. This document provides for the automatic delivery of cargo to a
named consignee. In contrast, the bill of lading document must reach the
destination of the goods and be surrendered to the carrier before delivery can
be authorised.
NOTE: The non-negotiable liner waybill is not a document of title and must be
made out to the consignee. It acts only as a receipt for the cargo and as evidence
of the contract of carriage.
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Air waybill: This transport document serves as:
documentary evidence of the conclusion of a contract of carriage
proof of receipt of the goods for shipment
an invoice for the freight
a certificate of insurance
guide to airline staff for the handling, dispatch and delivery of the consignment.
The document consists of three originals and nine copies and is only issued in a non-
negotiable form. The first original is intended for the carrier and is signed by the shipper;
the second original, the consignee's copy, is signed by the shipper and accompanies the
goods; the third original is signed by the carrier and is handed to the shipper as a receipt
for the goods after they have been accepted for carriage.
The copies are dispatched by the airline authorities as required to on-carriers, airport
authorities, etc or they serve as delivery receipts, invoices etc. The standard IATA air
waybill applies to the carriage of goods over any distance and by as many airlines as are
required to convey the goods to their final destination.
The air waybill is a fairly complex document and is seldom completed by the exporter.
The services of an airfreight forwarder are usually engaged for this purpose and clear
instructions should be provided by the shipper noting any specific requirements if the
transaction is under a letter of credit. Most airlines and forwarders have a standardized
form for this purpose, the shipper's letter of instruction.
With the recent development of Electronic Data Interchange (EDI), it is now possible for
documents to reach the consignee before the goods have even left the exporter's
premises. This enables the consignee of air freighted goods to prepare Customs
clearance documentation in advance of the goods' arrival and consequently avoids
incurring storage charges at the airport of destination.
2. Rail waybills:
Spoor net Combined Consignment Note and Truck Label (CCT): This is the official
transport document in respect of carriage of bulk cargo by rail.
The CCT consists of two stick-on labels and two identical tear-off pages which constitute
copies for the exporter and Spoornet respectively.
Spoornet Freight Transit Order (FTO): This is the official transport document in respect
of carriage of containers by rail. The FTO consists of five identical tear-off pages
comprising a pricing copy, a checking copy, a receiver's copy, a delivery note, and a
sender's receipt.
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The CCT and FTO documents apply to transport within the borders of South Africa and
serve both as evidence of the contract of carriage and as a receipt of goods. Unlike air or
sea transport documents, the Spoornet documents do not incorporate comprehensive
conditions of carriage. The provisions contained in the Spoornet tariff book form part of
the carriage contract and transportation is offered at 'railway's risk' or at 'owner's risk',
according to the particular circumstances of the transaction. Exporters should therefore
ensure that the relevant conditions are carefully noted.
3. Road waybill
There is no standard transport document for road haulage. Road haulers usually design
their own waybills which serve as evidence of a contract of carriage and as receipts for
consignment of goods.
Insurance Documents
Marine insurance policy document
Certificate of insurance
See sections Credit Insurance and Marine Insurance for detailed information.
Customs Documents
The Department of Customs and Excise requires the following documents to clear
imports:
Bill of Lading/Air Waybill/ Road Haulers Certificate - “air waybill” means a document
issued by an air carrier or other person for the transportation of goods, to a particular
destination on board an aircraft, and which serves as proof that the carrier:
(a) has received the goods; and
(b) has undertaken to transport the goods on the terms and conditions stated in the
document;
Commercial Invoice
Customs Worksheet
Bill of Entry (DA500)
A certificate of origin (DA59) is required for imports of certain strategic
commodities or imports of goods involved in anti-dumping charges (e.g.: shoes
from Hong Kong, T-shirts from China)
Payment Documents
Transport documents
Marine insurance documents
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Draft (bill of exchange)
Pro-forma invoice Inspection certificates
Commercial invoice (c/i): This should be virtually the same as the pro-forma
invoice and should contain all the final and accurate details relating to a
particular order. The import licence number and the l/C number should all be
stated on the commercial invoice. Also the price and the delivery term should be
consistent with the sales contract. The commercial invoice need not be signed
unless a signature is specifically called for in the l/c.
Certificate of origin (c/o) if it is a required document
Packing Declaration: The packing list indicates the number of packs involved the
contents of each pack and the individual weights, dimensions and HS numbers.
This list enables the customer to check that the correct number of units has been
received. Customs authorities can also easily identify a specific pack they wish to
inspect.
Specific South African Documentary Requirements
Examples of South documentation that may be required depending on the
product being imported include:
Import permits: Import permits are required for certain goods and commodities
as specified in Schedule 1 of the Import Control Regulations Act. Permits are
obtainable from the controlling authority, which includes:
Department of Agriculture
Department of Water Affairs
Department of Sea Fisheries
Department of Trade and Industry
Department of Mineral and Energy Affairs
Department of Health
Phytosanitary certificate: South Africa requires these certificates for imports of plant
and plant products e.g. seeds, bulbs, cut flowers, etc. The Ministry/Department of
Agriculture in the country of origin usually issues Phytosanitary certificates. A copy of
the import permit should be forwarded to the exporter as conditions regarding the
importation of plants are stipulated in the permit.
Veterinary health certificates: These are usually required for imports of live animals,
fresh, chilled and frozen meat and certain canned products, in order to control the
spread of animal diseases. A copy of the import permit specifying the conditions of
importation will be required in order to obtain the certificate. South Africa has many
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agreements with many countries regarding the conditions under which food products
must be traded, for example, meat may only be imported from approved abattoirs in
certain countries.
Fumigation certificate: This document is required as proof that the packing materials
e.g. wooden crates, wood, wool etc), second-hand clothing or certain commodities have
been fumigated or sterilized. Certificates are issued by specialists and contain details
such as purpose of treatment, articles concerned, temperature range used, chemicals
and concentration used etc.
It is important that shipments be packed in cases or crates that are free of insect or
fungus infestation. If these requirements have not been met the consignee may be
required to apply treatment to the wood at his own expense in a manner indicated by
the authorities.
The South African regulations in this regard stipulate that No person shall introduce into
the Republic any hay, straw, flax combings, palm packing fibre, or brown coconut fibre,
used for the packing of merchandise unless (a) it is kept in bond at the port of entry for
four months from the date of shipment; or (b) it is accompanied by a certificate signed
by an official authorised by the government of the country of origin, stating that the hay
or straw:
Has been kept in store free from contact with any animal likely to be affected with
(1) foot and mouth disease, contagious bovine pleuropneumonia, sheep-pox or
rinderpest for a period of four months immediately prior to its use; or
(2) has been subjected to the action of live steam in a closed compartment at a
temperature of 185 degrees F for at least ten minutes; or has been placed loosely
in a closed compartment and
(3) sprayed with formaldehyde solution; or
(4) Subject to the action of heat in the presence of moisture.
Inspection certificate: Although South Africa does not require pre-shipment inspection
on imports, certain importers, particularly those in the food sector, will stipulate a clean
report of finding from a well-known inspection company when purchasing from a new
supplier. The requirement generally falls away once a relationship has been established.
Quality certificate: May be a required document in respect of imports of fruit,
vegetables and processed fruit and vegetable products. Inspection is carried out prior to
export.
South African Bureau of Standards: The South African Bureau of Standards maintains
certain compulsory standard specification on specific products or groups of products.
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For example, Under the Standards Act of 1993, compulsory standards are maintained
and inspection is compulsory for the importation of: -
canned fish, canned fish products and canned marine molluscs
canned crustaceans
canned meat products
frozen fish, frozen marine molluscs and frozen fish and frozen marine mollusc
products
frozen rock lobster products
frozen shrimps (prawns), langoustines and crabs
smoked snoek
All imports falling into these categories require inspection by the Port Health Officer at
the port of entry into South Africa. With specific regard to canned products, the SABS
prefer exporters to work through local agents. A potential exporter can provide the
SABS with samples of each product intended for export to South Africa, the SABS will
submit a written report on the suitability of the product.
There are numerous other documentary requirements depending on the product
concerned, and the importer and exporter should always conduct a thorough
investigation into the documentary requirements before shipping consignments.
Dangerous Goods Documentary Requirements
There are a number of special shipping instruction forms and transport documents that
are required in respect of dangerous goods. Special documentation is usually required
for all shipments of dangerous goods, regardless of the mode of transport used.
Dangerous goods documents are normally characterized by red chevrons framing them.
Customs Procedure for Imports
All goods declared for consumption must be landed and entered within 7 days after the
arrival of the importing ship or within such additional time as the Secretary for Customs
may
allow. Failure to do so will result in them being conveyed to a custom warehouse. If the
goods are not properly entered and all Duties and charges are not paid within 3 months
after the goods have been placed in a Customs warehouse, they may be sold at public
auction.
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Goods may be stored in bond, without payment of Duties, in any bonded warehouse or
in an un-bonded warehouse approved by the Secretary for Customs. State warehouses
are also available.
Irrespective of the mode of transport used when importing goods, the importer or his
freight forwarder is required to present the following documents to the Customs
authorities:
Bill of entry: Goods may not be imported into South Africa unless a bill of entry is
submitted to and accepted by the Customs authorities. An original of the form, a
SAD500 is required by Customs.
Customs Worksheet: This is a Customs document which details rates of exchange and
conversion of rates of the foreign currency amounts into South African Rands.
Commercial invoice: The commercial invoice must be presented to Customs with the
bill of entry as well as relevant transport documents to be stamped by Customs. This
enables Customs to check the validity of the value of a consignment of goods as stated
in the DA500.
Import permit (if necessary): This document is required for certain goods and
commodities only in terms of import control regulations. If an import permit is required,
the import permits number and the expiry date should appear on the DA500.
Special import certificates or permits: Apart from those goods requiring an import
permit, a number of products are subject to inspection and/or to the issue of special
permits by certain authorities prior to the goods being imported.
Transport documents: i.e. the Bill of Lading (sea), the air waybill (air), the freight transit
order (rail), and the road 'waybill'.
If all documentation is in order, the documents will be stamped by Customs and excise
and, once the import Duties, excise Duties (if applicable), and VAT have been paid, the
goods will be cleared through Customs.
Certificate of Origin (DA59): Certain strategic commodities and goods facing anti-
dumping charges require a certificate of origin. Goods claiming preferential treatment in
respect of tariffs also require proof of origin.
When goods are sea freighted, Customs clearance is performed at the port of entry or in
the case of cargo destined for the inland province of Gauteng, at the Customs Depot in
Johannesburg.
When goods are being airfreighted, Customs clearance is performed at:
Johannesburg or Cape Town International Airport, if an international airline is being
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used
Lanseria Airport in the case of small consignments from, for example Zambia, DRC, etc.
BLNS Countries: As the BLNS countries (Botswana, Lesotho, Namibia and Swaziland)
form part of the Southern African Customs Union, goods imported from the BLNS states
do not require a Bill of Entry and no Customs Duties are payable. VAT is payable at the
point of entry into South Africa on goods originating in BLNS states.
Customs procedure for samples
South Africa applies the ATA Carnet system for the entry of commercial samples,
advertising material and professional equipment. Note that while goods imported on a
temporary basis for subsequent re-export are exempt from import control, ATA carnets
cannot confer immunity from other conditions of temporary importation. Persons
importing under cover of a carnet should ensure that the goods are adequately marked
for identification purposes so as to facilitate their passage through Customs.
The purpose of the ATA Carnet
'ATA' is an acronym of the French and English words 'Admission Temporaire/Temporary
Admission'. The ATA Carnet is an internationally recognised and accepted uniform
Customs document to allow for the temporary importation of goods, whether
accompanied or not, into a member country without the need to raise Customs bonds,
payments of duty and the fulfilment of other Customs formalities in one or a number of
foreign countries. ATA Carnets are issued by affiliates of the International Bureau of
Chambers of Commerce (IBCC) in Paris, France. The ATA Carnet system is used by 51
authorised Chambers of Commerce worldwide.
The ATA Carnet System
The ATA Carnet System was drawn up by the Brussels based Customs Cooperation
Council (CCC), now known as the World Customs Organisation (WCO), with the
assistance of the ICC's International Bureau of Chambers of Commerce (IBCC) and is
subject to International Conventions which govern the requirements for the temporary
duty-free admission of a reasonable number of goods from participating countries.
These international conventions are as follows:
GATT Convention on Samples (1952)
Fairs and Exhibitions Convention of the World Customs Organisation (WCO)(1961)
Professional Equipment Convention of the World Customs Organisation
(WCO)(1961)
The advantages of using the ATA Carnet system
The ATA Carnet system eliminates the need for a Customs Declaration, as the ATA
Carnet system gives instant recognition and acceptability by foreign Customs Officials at
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border points thus avoiding the necessity for a deposit or guarantee by the forwarder
and exporter to the foreign country of temporary importation. It permits commercial or
professional travellers to make Customs arrangements in advance locally, quickly and at
a predetermined cost.
It enables travellers the use of a single ATA Carnet for goods accompanied or
unaccompanied to visit an unlimited number of countries which will pass through
several Customs authorities during the course of one trip.
Users of the ATA Carnet document
Companies and individuals may apply for a Carnet.
Travelling business/sales executives
Technicians
Fair exhibitors
Professional individuals and teams: film crews, surgeons, architects, artists,
educationalists, entertainers and engineers.
Items covered by the ATA Carnet system
Commercial samples and advertising film (16mm)
Goods for international exhibition
Professional equipment which includes: Articles for meetings for a charitable
purpose, or to promote any branch of learning: art, craft, sport, religion, etc.;
equipment for the press; also sound and television broadcasting equipment,
musical instruments, costumes, and other stage properties, cinematographic
equipment, professional equipment for testing machinery etc.; equipment for use
by surgeons, archaeologists, zoologists, entertainers, lecturers, etc. and vehicles by
professional bodies/international racing - this excludes all private individuals,
private companies, agents for new or used vehicles.
Note: While the ATA carnets will be issued in the exporters’ home country, it is the
obligation of the holder of the ATA to comply with South Africa laws and regulations
of importation. Goods intended for processing or repair shall not be imported under
cover of ATA carnets.
Goods excluded from the ATA Carnet system
Perishable goods and items such as paint, cleaning materials, food, oils, leaflets and
brochures, which are considered "consumable items" and intended to be given
away, disposed of, or utilised abroad, are excluded from the system as they would
not ordinarily be re-exported.
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Also excluded from the ATA Carnet system are the following:
Goods intended for processing or repair;
Items already sold or offered for sale. Such items are not considered samples;
Un-mounted gems or gemstones;
Theatrical make-up;
Alcoholic beverages, tobacco, fuels and foodstuffs etc.;
Postal traffic; and
Livestock.
Conditions to be observed by the ATA Carnet holder
Goods imported under an ATA Carnet should not be sold. Such goods must be re-
exported by the ATA Carnet holder within the period approved for their temporary
admission by the foreign Customs.
It is therefore, particularly important to obtain the correct Customs verification of
entry and exit from each country visited. Failure to do so may well lead to Customs
duty and penalty or tax being imposed.
Note: The use of the ATA Carnet does not absolve the holder from observing the
Customs regulations of the countries that participate in the ATA Carnet system. For
example, in certain circumstances an import license may also be required.
Validity period of ATA Carnets and liability of ATA Carnets holders
The ATA Carnet is a temporary importation document and the holder must comply
with the Customs regulations of the country into which the goods are being
imported. Exporters must take careful note of the authorised period of temporary
importation allowed by Customs upon entry, as this may differ. It is usually 12
months for commercial samples, 6 months for exhibition goods and professional
equipment, but sometimes only a few hours or days for goods in transit through a
country. If the stipulated period for temporary admission is exceeded, Duties and
penalty charges will be payable even though proof of eventual re-exportation is
provided. Any such charges incurred will be the liability of the ATA Carnet holder.
It is also important to bear in mind that if any goods covered by an ATA Carnet are
destroyed, lost or stolen whilst in a foreign country, they will automatically become
liable for Customs duty. This will be the liability of the ATA Carnet holder. In
addition, the Carnet holder will also be responsible to the Chamber for any costs
that the Chamber may incur in meeting its obligation as guarantor.
If the ATA Carnet itself is destroyed, lost or stolen, a similar situation could well
arise. In this event the ATA Carnet holder should immediately notify the local police
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and/or Customs of the mishap and obtain a covering statement from them. An
application for a new ATA Carnet is then required.
The guarantee periods
The primary purpose of the ATA Carnet is to give an acceptable guarantee to the
Customs authorities of a foreign country into which the goods are temporarily
imported, that all Duties and taxes will be paid to them if the conditions under
which they allow these goods into their country, are breached. The Chambers of
Commerce participating in the ATA Carnet system provide this guarantee to the
Customs authorities. It follows, therefore that the issuing Chamber must in turn
receive equivalent security from the ATA Carnet holder. The 31-month guarantee
period is essential, as this is the period during which the Chamber itself remains
liable. There is of course no need for the security to be given 'at risk', throughout
this period.
If an ATA Carnet is used for four weeks and is returned to the Chamber without
delay and found to be in order, a 'conditional discharge', may be given at the
Chambers discretion and the deposit/guarantee will be returned within a shorter
time.
Section 43 of the Customs Act states:
Disposal of goods on failure to make due entry, goods imported in contravention of
any other law and seized and abandoned goods. — (1) If entry of any imported goods
has not been made under the provisions of section 38.
(b) The provisions of sections 89, 90 and 96 shall notwithstanding anything to the
contrary contained in the laws concerned, mutatis mutandis applies in respect of
any claim for the release of goods to which subsection (5) or (6) relates.
Foreign imports and exports are subject to many regulations as specified by the
Department of Trade and Industry (DTI), the Department of Health and the South
African Revenue Services (SARS). Compliance with these guidelines ensures that the
interests and good reputation is protected.
In addition, compliance could avoid the following problems for a department:
unnecessary costs;
delays at Customs which could have serious consequences for time sensitive
research projects; and
goods being returned to the sender where the receiving department (and
therefore the fund used for Customs and freight costs) cannot be identified.
The absence of these documents may incur a duplicate or unnecessary payment of
VAT.
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Procedure All movement of goods across SA borders should be referred to PPS Foreign
Section. They are equipped to manage varied types of imports and exports and the
many legal requirements. By following the process outlined below, PPS is able to:
keep track of all expected imports;
ensure they have the required documents for Customs clearance;
have the relevant fund number to pay couriers on COD delivery;
provide supporting documents to the bank as required; and
ensure the goods are covered by insurance during transit.
Section 99 of the Customs Act states: Liability of agent for obligations imposed on
principal.—
(1) An agent appointed by any master, container operator or pilot or other carrier, and
any person who represents himself or herself to any officer as the agent of any master,
container operator or pilot or other carrier, and is accepted as such by that officer, shall
be liable for the fulfilment, in respect of the matter in question, of all obligations,
including the payment of duty and charges, imposed on such master, container
operator or pilot or other carrier by this Act and to any penalties or amounts demanded
under section 88 (2) (a) which may be incurred in respect of that matter.
(2) (a) An agent appointed by any importer, exporter, manufacturer, licensee, remover of
goods in bond or other principal and any person who represents himself to any officer as
the agent of any importer, exporter, manufacturer, licensee, remover of goods in bond or
other principal, and is accepted as such by that officer, shall be liable for the fulfilment, in
respect of the matter in question, of all obligations, including the payment of duty and
charges, imposed on such importer, exporter, manufacturer, licensee, remover of goods in
bond or other principal by this Act and to any penalties or amounts demanded under
section 88 (2) (a) which may be incurred in respect of that matter:
Provided that, except if such principal has not been disclosed or the name of another agent
or his own name is stated on the bill of entry as contemplated in section 64B (6) or the
principal is a person outside the Republic, such agent or person shall cease to be so liable if
he proves that:
(i) he was not a party to the non-fulfilment by any such importer, exporter,
manufacturer, licensee, remover of goods in bond or other principal, of any such
obligation;
(ii) when he became aware of such non-fulfilment, he notified the Controller thereof as
soon as practicable; and
(iii) all reasonable steps were taken by him to prevent such non-fulfilment.
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(b) No importer, exporter, manufacturer, licensee, remover of goods in bond or
other principal shall by virtue of the provisions of paragraph (a) be relieved from liability for
the fulfilment of any obligation imposed on him by this Act and to any penalty or amounts
demanded under section 88 (2) (a) which may be incurred in respect thereof.
(c) For the purposes of the proviso to paragraph (a) a principal outside the Republic shall be
deemed to include the consignee in a country outside the Republic shown on a bill of entry
for removal in bond of imported goods.
(3) Every shipping and forwarding agent and every agent acting for the master of a ship or
the pilot of an aircraft and any other class of agent which the Commissioner may by rule
specify shall, before transacting any business with the Commissioner, and any class of
carrier of goods to which this Act relates which the Commissioner may by rule specify shall,
before conveying any such goods, give such security as the Commissioner may from time to
time require for the due observance of the provisions of this Act: Provided that the
Commissioner may call for special or additional security in respect of any particular
transaction or conveyance of goods from any agent or carrier.
(4) (a) An agent (including a representative or associate of the principal) representing or
acting for or on behalf of any exporter, manufacturer, supplier, shipper or other principal
outside the Republic who exports goods to the Republic, shall be liable, in respect of any
goods ordered through him or obtained by an importer by means of his services, for the
fulfilment of all obligations imposed upon such exporter, manufacturer, supplier, shipper or
other principal by this Act, and to any penalties or amounts demanded under section
88 (2) (a) which may be incurred by such exporter, manufacturer, supplier, shipper or other
principal under this Act: Provided that any such agent shall cease to be so liable if he proves
that:-
(i) he was not a party to the non-fulfilment, by any such exporter, manufacturer, supplier,
shipper or other principal, of any such obligation; and
(ii) when he became aware of such non-fulfilment, he forthwith notified the Controller
thereof; and
(iii) all reasonable steps were taken by him to prevent such non-fulfilment.
(b) Every agent of a class referred to in paragraph (a) and specified in the rules for the
purposes of this paragraph shall register himself with the Commissioner and furnish such
security as the Commissioner may from time to time require for the due observance of the
provisions of this Act: Provided that the Commissioner may accept such security from any
association of such agents approved by him which undertakes to give security on behalf of
its members.
(c) No agent referred to in paragraph (b) shall transact any business on behalf of any such
exporter, manufacturer, supplier, shipper or other principal after a date specified by the
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Minister by notice in the Gazette unless he has complied with the provisions of paragraph
(b).
(d) The registration and operations of any agent referred to in paragraph (b) shall be
subject to such conditions as the Commissioner may impose by rule and the Commissioner
may cancel the registration of any agent who has persistently contravened or failed to
comply with the provisions of this Act or who has committed an offence referred to in
section 80, 83, 84, 85 or 86.
(5) Any liability in terms of subsection (1), (2) or (4) (a) shall cease after the expiration of a
period of two years from the date on which it was incurred in terms of any such subsection.
CONCLUSION
The above course material should be understood in that it is complex and the Customs Act is
very clear to describe that a 100% CORRECT Customs Declaration must be made. The
Learner must be familiar with the Assessment Criteria as described and search for answers in
the entire curriculum including the Introduction as this is specifically provided to give clarity
leading into the completion of the Customs Declaration. In essence, the document SAD 500
is a simplification document and it is designed to facilitate and to make Customs Clearance
easier and simpler. The information contents required in the fields/boxes are not extremely
complex however the Customs Trilogy is once again of relevance and importance.
You cannot effect a Correct Customs Declaration if you do not have the Correct Classification,
Value and Origin of the consignment. These 3 items are generally referred to as the
Customs Trilogy and you have studied this in your other course curriculum and you should
be aware of the correct application in terms of Customs & Excise Act when the actual criteria
are declared and described into the computer declaration programme or onto the Form if it
is ever hand-written and submitted to the Customs Department.
Having completed this Training module, the Learner will be able to competently effect a
Customs Declaration and subsequent release from the respective Carriers and other
logistical service providers involved in the logistics supply chain.
RECOMMENDATION
It is important to note that in order to secure competence and confidence should attempt to
request their supervisor’s permission to utilise 5 prior shipments, make a copy of the
Customs Declaration document, and then remove the actual information from the Customs
Declaration document. They should then proceed to challenge themselves in terms of
completing the SAD 500 in relation to the documentation provided in the shipment file. This
will allow you as the Learner to gain familiarity with actually completing a Customs
Declaration with the SAD 500. When you have completed the SAD500 with your own
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interpretation of the information obtained from the file, you can then request your
supervisor to check and verify the information you have entered into the Declaration for
correctness.
Although the content of this course is fairly comprehensive and lengthy once the Learner has
had the opportunity to read the material a couple of time and practice a few examples it will
soon become clear that the objective of the SAD 500 Customs Declaration Form which is to
make this Declaration simpler, has in fact been achieved. In the recent past many other
Declaration Forms had to be submitted for each and every purpose Declaration for a
Customs Declaration effected to the Customs Authorities.
There is a number of duplicated information in this curriculum, however it will reinforce the
principles of the correct completion of the SAD 500 Customs Declaration and also give the
Learner the opportunity to identify the source documents and Customs Trilogy which are
important in relation to successfully completing a Customs Declaration.
We believe that this course curriculum will benefit the Learner greatly in understanding the
reasoning behind all the processes, documentation and legal principles relative to the
Customs Declaration SAD 500 Form.
ANNEXURE A
Correlation table Customs and Excise Act 91 of 1964 with Customs Control Act (Act 31 of 2014)
published on 23 July 2014 (Notice 582 of 23 July 2014 published in Government Gazette 37862)
and Customs Duty Act, 2014 (Act 30 of 2014) published in Notice 552 of 2014 on 10 July 2014
Correlation by Section: Customs and Excise Act 91 of 1964 / Customs Control Act 31 of 2014
and Customs Duty Act 30 of 2014
CUSTOMS AND EXCISE ACT, 1964 Customs Control Act 31 of
2014 / Customs Duty Act 2014
(Act 30 of 2014)
Clearance Section Title Section Customs Control Key notes points
Procedure number Number Act / Customs and remarks
Duty Act
General The Authority General Customs Control
to govern Act regulates the
entire entire clearance
Customs and release
Procedures process and serves
Relevant as a platform form
other legislation
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authority to while the Customs
safeguard any
revenue due Duty Act provides
to the State &
to ensure authority to
compliance
with national safeguard and
legislation
collect revenue
CHAPTER 1 – 1 Definitions 1 Definitions Definitions of
DEFINITIONS
(in both extreme importance
new acts) for interpretation of
certain words and
terminology
contained in the
Customs Act, such
as “Bill of Entry”,
“Controller” or
“Container
terminal”.
Commissioner has
the power to
administer the Act.
The Commissioner
shall, subject to the
control of the
Minister, be
charged with the
administration of
this Act, including
the interpretation of
the Schedules
thereto and make
agreements with
third parties.
Controllers perform
duties and exercise
power in relation to
instructions issued
by the
Commissioner.
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2 (1). Commissioner 9 Commissioner to
administer this Act
shall, subject to the
control of the
Minister, be charged
with the
administration of this
Act, including the
interpretation of the
Schedules thereto
and make agreements
with third parties.
(2). Controllers
perform duties and
exercise power in
relation to
instructions issued by
the Commissioner.
118 Delegation of powers 18 Delegation by Customs Control Act
and assignment of Minister
duties.—The Minister
may, subject to such
conditions as he may
in each case impose—
(a) delegate any
of the powers
which may be
exercised or
assign any of
the duties
which shall be
performed by
him in
accordance
with the
provisions of
Sections 48,
49, 51, 52, 53,
56, 56A, 57,
60 (3), 75 (15),
99 (4), 105
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and 113 (4) to
the Deputy
Minister of
Finance;
(b) and for such
period as he
may specify in
each case,
delegate any
of his powers
under this Act
(except any
power relating
to the
amendment of
any Schedule
or the making
of any
regulation) to
the
Commissioner.
3 Delegation of duties 19 Delegation by Customs Control Act
and powers of Commissioner
Commissioner
4 General duties and 11 Powers and duties Customs Control Act
powers of officers of customs
officers
4A Powers of arrest 733 - 740 Powers of arrest Customs Control Act
of customs
officers
4B Possession and use of 741 – 743 Carrying and use Customs Control Act
firearms of arms and
ammunitions
4C Border patrol 744 - 748 Border Control Customs Control
Act
5 Application of this Act Application of Act as
defined must be
read and
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understood as part
of the Republic of
South Africa
3 Purpose of this Act Customs Control
4
5 Goods and Act
6
7 persons to which
8
this Act applies
5 Application of this Act 3
4 Territorial
application of this
Approved Act
Application of this
Act in relation to
SACU member
states
Application of this
Act in relation to
SADC member
states
Application of this
Act in relation to
tax levying Acts
and legislation
regulating
goods and persons
entering or leaving
Republic
Territorial Customs Duty Act
application of this
Act
Application of this Customs Duty Act
Act in relation to
SACU member
states
Customs Control
Act
The designated
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designated entry point is the
entry points
and approved places of
declaration
methods entry (sea, air, post,
road and rail
clearances) Report
arrival and
departure of ships
and aircraft etc
RKC term = 31 – 43 Chapter 2 Part 2: RKC Standard 3.20:
Designation,
lodgement, Places of entry Lodgement at a
and exit designated Customs
office (Submission
at a designated
Customs office)
(NOTE DIFFERENT
WORDING)
6 Appointment of 31 Designation of Approval of
places of entry, places of entry harbours,
authorized roads and and exit warehouses, transit
routes, etc. sheds
34 Places of entry or
exit in terms of
international
agreements with
adjoining
countries
7 Report arrival and Failure to furnish
departure of ships
and aircraft these reports may
lead to the
imposition of
penalties and the
goods being
detained or seized
To ensure imports
are prescribing to
legislation by
entering designated
entry points (in line
with RKC Standard
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3.20).
8 Cargo reports 1 Definition of cargo Due report in
49
51 reporter writing of arrival of
55
56 Advance loading vessels at
57 and arrival notices designated entry
87 points (RKC
Advance Transitional
departure notices Standard 3.21 also
Advance arrival provides that The
Customs shall
notices
permit the lodging
Arrival reports
of the Goods
Advance declaration by
departure notices
electronic means).
Rules
Although the goods
declaration in the
RKC is the clearance
declaration –
previously Bill of
entry, section 913 of
the Customs Control
Act 31of 2014
provides for the
electronic
submission of
documents or
communications
Manifest or 7 Report arrival and Kindly see row Manifest is
Pre Alert departure of ships above in respect required in
and aircraft of the correlation writing for the
following
purposes:-
For arrival and
departures;
subjecting cargo
information to
risk profiling
before the
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arrival of the
cargo in order to
timeously
identify goods
that require
intervention;
ensuring that all
cargo discharged
is accounted for
by a valid
Customs
process;
accounting for
all cargo
discharged or
unpacked by
means of
outturn reports
and identifying
any shortages or
excesses against
manifested or
declared
quantities;
acquitting
manifests
against import
declarations;
8 Cargo reports Kindly see row
1 above in respect
of the correlation
See also Customs Control Act
provisions below
in Customs
Control Act:
Definition of
“manifest’ /
“cargo manifest”
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69 Arrival reports and
manifests of
incoming cargo (in
relation to
Reporting
requirements for
trucks entering or
leaving Republic)
71 Departure reports
and manifests of
outgoing cargo (in
relation to
Reporting
requirements for
trucks entering or
leaving Republic)
84 Submission of
notices, reports
and manifests in
terms of Chapter 3
of the Customs
Control Act 31 of
2014
Point of 10 When goods deemed 2 Time of Once goods are
to be imported
import importation or deemed to have
(“deemed to exportation and been imported in
be imported”) arrival or terms of legislation,
departure Customs Rules and
(Customs Control Laws apply
Act)
11 Landing of un-entered 570(1) Removal of goods Landing of un-
goods to state entered goods
warehouses
43 Disposal of goods on 580 Direction or
failure to make due authorization for
entry, goods goods to be
imported in retained at or
contravention of any removed to
other law and seized licensed premises
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and abandoned goods other than state
Persons entering or 3 (a) warehouse
leaving the Republic
Entering or 15 and smugglers Purpose of the Persons entering or
leaving
Republic 8 Customs Control leaving the Republic
Act is to provide must make
systems and declaration
procedures for
customs control of
all goods and
persons entering
or leaving the
Republic
Application of
Customs Control
Act in relation to
tax levying Acts
and legislation
regulating goods
and persons
entering or leaving
Republic
476 - 490 Chapter 21 of
Customs Control
Act – Customs
processing of
persons entering
or leaving
Republic
State 17 State warehouse 568 - 601 Chapter 27 of the Costs are applicable
warehouse
Customs Control for State
Act; State Warehoused goods.
Warehouses
If a serious offense
has been committed
and laws have been
broken the Customs
Officers have the
power to seize the
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goods and place it in
a State Warehouse.
If ownership is in
question, goods
may also be
retained in State
Warehouse until
ownership is
established.
18 Removal of goods in National transit Removal of goods in
bond
procedure bond in Customs
and Excise Act;
National Transit
procedure in
Customs Control Act
18 Removal of goods in 139 Tax status of
bond
goods under
national transit
procedure
193 - 216 Chapter 9 of the
Customs Control
Act; National and
international transit
in respect of
national transit and
in respect of
provisions affecting
both procedures
19 Customs and Excise 295 Purpose and It stores dutiable
warehouses
application of goods on which the
Chapter 13 of the duty due has not
Customs Control been paid which
Act 31 of 2014 have been imported
or locally produced
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with an existing
obligation to the
State
299 - 304 Chapter 13 Part 2
144 – Clearance and
112 release of goods
for warehousing
115
Tax status of Duties become
305
imported goods payable when goods
under in Bonded
warehousing Warehouse is
procedure removed from Bond
Tax consequences Consequences of
for imported non-compliance
goods under
customs
procedures in
event of non-
compliance
Other Consequences of
consequences of non-compliance
non-compliance
with provisions
applicable to
customs
procedures
19(9)(a) Maximum Goods can be kept
warehousing
period in Bond up to 2
years (under
Customs & Excise
Act); Under
Customs Control Act
the period has been
reduced to 1 year.
19(9)(a) 908 Extension of The commissioner
timeframes or can extend the
periods and maximum stay
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postponement of period for stored
dates read with: goods
305(2)
See section “State locks” cannot
714(2)(a)(ii) be broken by
anyone. The agent
of the commissioner
possesses the keys
Goods in transit
may be kept in
Customs and Excise
warehouse by
written request to
enter goods into
Bond
Some goods
transported through
SA will not be
subject to Customs
Duty, however
declaration must be
made of the goods
at point of entry and
exit
Industrial rebate is
issued against
duties payable on
goods imported and
processed or used
to manufacture
other products.
(See Sections 19A to
23 of C & E Act 1964
also applicable)
20 Goods in Customs 305 – 311 Chapter 13 Part 3 Goods in Customs &
and Excise of the Customs Excise Warehouses
warehouses Control Act 31 of
2014:
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21A Provisions for the 43 Warehousing of
administration of goods in storage
Customs controlled warehouses
areas within industrial
development zones Customs Control
44(2) Act Chapter 2 Part
1 3
37 Duties applicable to List of customs
goods manufactured controlled areas
in a Customs and
Excise Warehouse Exclusions and
exemptions
89
Definition of IDZ = SEZ
‘special economic
zone’
The Customs and
Excise Act 91 of
1964 will become
the Excise Duty Act
91 of 1964 and
provisions relating
to excise duty will
remain in the Excise
Duty Act. Customs-
related provisions
will be repealed and
transposed to the
new acts. (See
Chapter 41 Part 3,
sections 926 to 941
of the Customs Duty
Act 31 of 2014
Clearance of Bill of entry/
imported goods clearance
declaration in
Customs Control
Act;/ Goods
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declaration in RKC;
New term =
clearance of goods
and time of
clearance
38(1)(a) (i) – (v) 91 Certain categories Also refer to section
of imported goods 10 (of the 1964
excluded from Act)(section 2 of
clearance Customs Control
requirements Act) earlier in this
table – deemed to
be imported
Goods will be
removed to state
warehouse if not
cleared – section
17earlier in the
table refers.
27 Payment of import Proof of
duty on dutiable harmonization and
goods cleared for simplification in
home use (Section SCU: DA 500,
27 of Customs DA600, and CE
Duty Act) range of documents
in BLNS were
substituted by SAD
500 series
documents. SAD
500’s are to be
substituted by CD1.
Validity of Entries must be
entry
(clearance valid in terms of
declaration)
description,
classification tariff
heading, duty
applicable, value,
origin and
corrections to
entries are
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40 Validity of entries 172 Validity described.
clearance
declarations of Customs Control
Act
Substitution - section
40(3)(a)(ii)
Production of True, correct and
invoices sufficient Invoices
and Certificate of
Origin to be
produced declaring
all particulars
necessary to make a
valid entry.
Invoices to reflect
transaction value,
any commissions,
costs, charges,
expenses, freight, or
any such value
which can affect the
correct entry
declaration.
41 Particulars on 177 Invoices
invoices
RKC Standard 3.13 –
Provisional or
incomplete
declaration
Where, for reasons
Clearance and 42 Entry by bill of sight 521 – 528 Chapter 24 Part 1 deemed valid by the
release of – Clearance and
goods on release of goods Customs, the
incomplete or on incomplete or
provisional provisional declarant does not
clearance clearance
have all the
information
required to make
the Goods
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information information declaration, a
provisional or
incomplete Goods
declaration shall be
allowed to be
lodged, provided
that it contains the
particulars deemed
necessary by the
Customs and that
the declarant
undertakes to
complete it within a
specified period.
See definitions of
“incomplete” or
“provisional”
clearance
declarations and
“supplementary
clearance
declarations”
529 – 532 Release of goods
subject to
subsequent
compliance with
clearance
requirements
Failure to Goods may be
make due disposed of in
entry contravention of the
provisions of Sec 38
when failure to
make due entry has
occurred;
43 Disposal of goods on 92 Consequences in
failure to make due the event of Goods may be
failure to clear removed to states
entry, goods goods imported warehouse or any
imported in
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contravention of any through places of place indicated by
other law and seized
and abandoned goods entry the controller.
States warehouse
compliances and
provisions for
Customs
Department.
RKC Chapter 4 Part
A – Assessment,
collection and
payment of duty
Liability for 44 Liability for duty 19 – 25 Customs Duty Act; Customs Duty Act
duty 26 Chapter 3 –
PAYMENT OF
DUTY, PENALTY
AND INTEREST:
PART 1 – Liability
for duty
Duty constitutes In terms of Sec 10
debt to (of the Customs and
Commissioner for Excise Act 91 of
credit of National 1964) , when goods
Revenue Fund have been to have
been imported into
the Republic liability
for duty will take
place.
See Sec 58 (of the C
& E Act, 1964), for
legislation
governing the time
when new or
increased duties
become payable.
See Sec 59 (1964
Act), for variation
on contract prices.
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Duty constitutes a
debt to the state
(See Sec 114 of
1964 Act)
Duty 45 Determination of 81 Applicable rate of
applicable duty applicable 151 - 179 duty (of the
Customs Duty Act)
Origin of goods 2
Entry for home
consumption shall
determine the duty
applicable
Origin 46 Customs Duty Act:
Chapter 8: ORIGIN
Origin for the
determination of
value, trade
agreements, quotas
etc
Section 46(2) of the
1964 Act contains
provisions to adjust
the percentages in
section 46(1)
Physical Time of Liability shall
characteristics
of goods for importation or commence from the
payment of
duty and rate exportation and of time when goods
of duty
applicable & arrival or are deemed
inspection
and entry – departure imported
duty liability
(Customs Control
Act 31 of 2014
(read with section
10 of the 1964
Act)
47 Payment of duty and 26 Duty constitutes
rate of duty debt to
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applicable Commissioner for
credit of National
Revenue Fund
(Customs Duty
Act 30 of 2014)
27 Payment of import
duty on dutiable
goods cleared for
home use
(Customs Duty
Act 30 of 2014)
81 Applicable rate of
duty (Customs
Duty Act 30 of
2014)
19 When liability for Liability shall
duty commences commence from the
(Customs Control time when goods
Act 31 of 2014) are deemed
imported
20 When liability for When cleared for
import duty home consumption,
ceases (Customs paid in full, if duty
Duty Act 30 of falls away, etc.
2014)
22 Time when import
duty becomes
payable (Customs
Duty Act 30of
2014)
21, 23 When liability for
export duty
ceases; Time when
export duty
becomes payable
(Customs Duty
Act 30 of 2014)
26 - 43 Payment and
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recovery of duty
(Customs Duty
Act Chapter 3 Part
2)
60 Rules to facilitate
application of
Chapter 3 of the
Customs Duty Act
30of 2014
61 Offences in terms
of Chapter 3 of the
Customs Duty Act
30 of 2014
Correct, and valid
customs clearance
declarations (“due
entries’) to describe
the goods will
ensure correct
classification
Customs trilogy of
value, tariff
classification and
origin is determined
(“self-
determination”)
New term =” import
duty” – opposed to
“customs duty”
used before.
(Import duty =
ordinary import
duty, anti-dumping
duty, countervailing
duty, safeguard
duty, and includes
provisional duty in
terms of section 15
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47(1) 22(1)(a) Customs Duty Act Section 47 of the C
30 of 2014 (import & E Act, 1964
duty becomes provides for
payable if and payment of duties
when goods are at time of entry for
cleared for home home consumption
use under Chapter
8 of Control Act
47(8)(a) Read with section 97, 98 Tariff classification Interpretation of
47(8) (b) and (c)
and interpretation any classification,
of Customs Tariff, subheading tariff
Keeping of item general rules,
updated version of Section and chapter
international notes, shall be
instrument subject to the
(Customs Duty International
Act) (NOTE: Convention on the
Similar provisions Harmonised
exist in Chapter 7 Commodity
in respect of Description and
Valuation) Coding Systems and
Explanatory Notes
to the Harmonised
System issued by
Customs Co-
operation Council
(CCC)(now known as
the World Customs
Organisation)(WCO
Amendment 48 Amendments by
of Schedule notice in
No 1 Government
Gazette
48(1) Amend General 8 Amendment of Schedule 1 Part 1
Notes, Schedule 1 the Customs Tariff and General Notes
Part 1, Schedule 1 relating to are amended to give
Part 2 in relation to imported goods effect to
imported goods agreements or to
request by the
Minister of Trade
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and Industry
(normally following
ITAC investigation
and
recommendation)
Schedule 1 Part 1 is
also amended to
any amendment to
the Explanatory
Notes or to the HS
Nomenclature
48(2) The Minister may Note that here the
from time by notice in
Government Gazette Minister (of
amend, withdraw,
insert Schedule 1 Finance) amends
Parts 2, 3, 4, 5A or 5B,
whenever he deems it the specific part if
expedient in the
public interest to do he deems it
so.
expedient in the
public interest to
do so–ITAC and the
Minister of Trade
and Industry is not
involved
48(2)A) Minister of Finance Note that it is on
may authorize ITAC or the initiative of the
the Commissioner to Minister – and not
amend Schedule 1 resulting from an
Part 2 or 4, when he ITAC
deems it expedient in recommendation
the public interest to following which the
do so. Minister of Trade
and Industry
request the Minister
of Finance to
publish
amendments
181, 182 Import and export
under
international trade
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agreement
(Customs Duty
Act, Chapter 9
Part 1)
Agreements 35 Information International
governing
lower duty sharing agreements binding
agreements the Republic which
(Customs Control includes the
Act) granting of
preferential tariff
treatment and
concerning Customs
cooperation
including the
exchange of
information
15 Agreements for Also refers to the
assistance in Customs Union
administration of Agreement
the Customs
Control Act and
tax levying acts
Agreements 49 Agreements in
governing
lower duty respect of rates of
duty lower than
general rates of duty
and other
agreements providing
for matters requiring
customs
administration
50 Disclosure of
information and
rendering of mutual
assistance in terms of
convention or
agreement
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50A Joint, one-stop or 34 Places of entry or
juxtaposed exit in terms of
international land international
border posts agreements with
adjoining
countries
(Customs Control
Act)
51 Agreements with
African territories
Cigarettes 54 Special provisions 903(1)(l) Rules relating to
(special
provisions) regarding the the sizes and types
importation of of containers in
cigarettes which specific
goods, including
cigarettes, may be
imported into the
Republic, and the
distinguishing
marks or
impressions that
must appear on
containers of such
goods
The Act regulates
the size and
containers of
cigarettes
distinguishing marks
and stamps and
storage, sale and
disposal of
cigarettes
Rules: Governing
any procedure in
addition to or in
substitution of
regulating
procedures in
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respect of
importation of
excisable goods
926 Customs Control Excise Duty Act
Act means the Customs
and Excise Act,
1964, as amended
and renamed the
Excise Duty Act by
the Customs and
Excise Amendment
Act, 2013, and
includes the excise
tariff, the excise
rules and any other
referred to in the
definition of the
Customs Control Act
in section 1 of the
1964 Act …
Anti-dumping 55 General provisions
countervailing
and safeguard regarding anti-
duties and
other dumping,
measures
countervailing and
safeguard duties and
measures
56 Imposition of anti-
dumping duties
56A Imposition of
countervailing duties
57 Imposition of
safeguard measures
57A Imposition of 15 Provisional anti-
dumping,
provisional payment countervailing or
safeguard duty
Amendment 58 Amendment of 13 Customs Duty Act Time when new or
of duties Schedule No 1 increased duties
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become payable
Contract prices may
be varied to the
extent of alteration
in duty
Registration
and licensing
Notwithstanding
any registration
prescribed in terms
of any other
provision of this Act,
the Commissioner
may require all
persons or any class
of persons
participating in any
Activities regulated
by this Act, to
register in terms of
this Section and its
rules
Sections of the Act
governing the
registration of
persons
participating in
Activities regulated
by this Act and
License Fees
payable
59A Registration of 602 – 627 Chapter 28 - Customs Control Act
persons participating Registration 31 of 2014
in activities regulated
by this Act
27 Registered agent Customs Duty Act
(2)(b)(ii) 30 of 2014
182(1)© Conditional
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registration to
give effect to
international trade
agreement
182(1)(d) Goods to be
excluded if
imported by a
person not
registered
218 Liability of
registered agent
and person
managing juristic
entity
60 License fees 628 – 666 Chapter 29 - Customs Control Act
according to Schedule Licensing 31 of 2014 (Section
No 8 629 deals with the
premises and
persons that needs
to be licensed)
Also refer to the
following sections
of the Customs and
Excise Act 91 of
1964 which refers
to licensing and to
places that need to
be licensed:
Section 64 – Special
warehouses
Section 64A –
Container depot
licenses
Section 64 B –
Licensed clearing
agents
Section 64G –
of
Licensing
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degrouping depots
(in the Control Act
degrouping depots
will be air cargo
depots)
Licensing of 61 Customs and excise 629(a)(xv) Customs Control Customs and Excise
warehouses
warehouse licenses read with Act warehouse licenses
64A
630
64B
Container depot 629(a)(xiv) Customs Control Container depots
64D licenses read with Act
630
Licensing clearing 633 read Customs Control Clearing agents
agents with Act (Customs brokers)
general
provision
Licensing of remover 632 read Customs Control Remover of goods in
bond
of goods in bond with Act
general
provision
Commissioner may
confer accredited
client status
Accredited 64E Accredited clients 667 – 684 Chapter 30 Customs Control Act
clients
Accreditation
Chapter IX of The true value
Customs and
Excise Act, (transaction value)
1964 - Value
is calculated
according to
sections 65 to 67 of
1964 Act
65 Value for Customs
66 Duty purposes
Transaction value 130 Relationship Describes
between transaction value
contracting parties and determines
as disqualifying related persons.
factor for primary Also described other
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valuation method methods of
valuation
128 Alternative Read with Section
valuation method 132 to 136 of
Customs Duty Act
67 Adjustments to the Determination of
price actually paid or place of export and
payable value adjustments
in terms of Section
66 (of 1964 Act)
65(2) Rounding off 124 Rounding off of Customs Duty Act
Customs Value
131 Determination of Customs Duty Act
transaction value
188(b) Advance valuation Chapter 10 of
ruling Customs Duty Act
provides for
advance ruling (also
see Sections 187 to
198)
Any person who
makes a false
statement in
connection with any
matter dealt with in
this Act, or who
makes use for the
purposes of this Act
of a declaration or
document
containing any such
statement shall,
unless he proves
that he was
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ignorant of the
falsity of such
statement and that
such ignorance was
not due to
negligence on his
part, be guilty of an
offence and liable
on conviction to a
fine not exceeding
R40 000 or treble
the value of the
goods to which such
statement,
declaration or
document relates,
whichever is the
greater, or to
imprisonment for a
period not
exceeding ten years,
or to both such fine
and such
imprisonment, and
the goods in respect
of which such false
statement was
made or such false
declaration or
document was used
shall be liable to
forfeiture. False
Declarations, Sec
84.
150 Offences in terms Offences in terms of
of this Chapter Chapter 7 of
212 General Category Customs Duty Act –
1 offences read with Chapter
12
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Other Values 69 Value for excise duty Will remain in old
purposes Act to be renamed
“Excise Duty Act
1964”
71 Value of certain
specified goods
72 Value of goods 139 to Valuation of goods Customs Duty Act
exported 140 exported or to be
exported
Currency 73 Currency Conversion 141 to Currency Value of goods
Conversion 146 Conversion
imported into the
Republic when
expressed in foreign
currency shall be
converted into the
currency of the
Republic at the
selling rate at date
of shipment as
determined by the
Commissioner
Refer to Chapter 7
part 6 for Section
Titles
74 Value of Goods not Subject to
liable to Ad Valorem
Duty provisions of
Subsection (2)
Customs value of
imported goods
shall be declared by
importer on entry of
goods.
Value 74A Interpretation of 113 Relevant Customs Duty Act
sections 65, 66 and 67 international
interpretation instruments
Interpretation of
Sections 65, 66 and
67. —(1) The
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interpretation of
Sections 65, 66 and
67 shall be subject
to the agreement
concluded at
Geneva on 12 April
1979 and known as
the Agreement on
Implementation of
Article VII of the
General Agreement
on Tariffs and
Trade, the
Interpretative Notes
thereto, the
Advisory Opinions,
Commentaries and
Explanatory Notes,
Case Studies and
Studies issued
under the said
Agreement on
Implementation of
Article VII of the
General Agreement
on Tariffs and Trade
Chapter X – Customs & Excise
Rebates, Act 91 of 1964:
Refunds and
Drawbacks of Commissioner may
Duty impose imported
goods described in
Sch 3 to be
admitted under
rebate of applicable
duties of goods for
home consumption.
Chapter 19 of the
Customs Control
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