• Customs and Excise Act, 1964 (Act No. 91 of 1964)
  • Notice No. 1148 of 1964
  • Act
  • Chapter I : Definitions
    • 1. Definitions
  • Chapter II : Administration, General Duties and Powers of Commissioner and Officers, and Application of Act
    • 1A. [Repealed]
    • 1B. [Repealed]
    • 2. Commissioner to administer Act
    • 3. Delegation of duties and powers of Commissioners
    • 3A. Duties imposed and powers conferred on Director-General by this Act
    • 3B. [Repealed] Duties and powers of Director-General: Agriculture
    • 4. General duties and powers of officers
    • 4A. Powers of arrest
    • 4B. Possession and use of firearms
    • 4C. Border Patrol
    • 4D. Officers’ powers relating to criminal prosecutions
    • 5. Application of Act
  • Chapter III : Importation, Exportation and Transit and Coastwise Carriage of Goods
    • 6. Appointment of places of entry, authorised roads and routes, etc.
    • 6A. Special provisions in respect of customs controlled areas
    • 7. Report of arrival or departure of ships or aircraft
    • 7A. Special provisions relating to passenger data
    • 8. Cargo Reports
    • 9. Sealing of goods on board ships or aircraft
    • 10. When goods deemed to be imported
    • 11. Landing of imported goods and loading of goods for export
    • 11A. [Repealed] Seals and sealing of containers and sealing of packages and vehicles
    • 12. Goods imported or exported overland
    • 13. Goods imported or exported by post
    • 14. Coastwise traffic and coasting ships
    • 15. Persons entering or leaving the Republic and smugglers
    • 16. Opening of packages in absence of importer or exporter
    • 17. State warehouse
    • 18. Removal of goods in bond
    • 18A. Exportation of goods from customs and excise warehouse
  • Chapter IV : Customs and Excise Warehouses; Storage and Manufacture of goods in Customs and Excise Warehouses
    • 19. Customs and excise warehouses
    • 19A. Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored
    • 20. Goods in customs and excise warehouses
    • 21. Special customs and excise warehouses
    • 21A. Provisions for the administration of customs controlled areas within industrial development zones
    • 22. Samples of goods in a customs and excise warehouse
    • 23. Storage or manufacture of prohibited goods
    • 24. Ships or aircraft stores consumed in the Republic
    • 25. Sorting, packing, etc, in customs and excise storage warehouses
    • 26. Transfer of ownership or pledging or hypothecation of warehoused goods
    • 27. Special provisions in respect of customs and excise manufacturing warehouses
    • 28. Ascertaining quantity of spirits by measuring the mass or volume
    • 29. Classification of spirits
    • 30. Control of the use of spirits for certain purposes
    • 31. [Repealed] Entry of spirtits for use in manufacture
    • 32. Ascertaining the strength of spirits for duty purposes
    • 33. Requirements in respect of stills
    • 34. Special provisions regarding spirits manufactured by agricultural distillers
    • 35. Special provisions regarding wine
    • 35A. Special provisions regarding tobacco products
    • 36. Specific provisions regarding beer
    • 36A. Special provisions in respect of manufacture of goods specified in Section B of Part 2 of Schedule No. 1 and collection of excise duty specified in Section B or Part 2 of Schedule No. 1
    • 37. Duties applicable to goods manufactured in a customs and excise warehouse
    • 37A. Special provisions in respect of marked goods that are free of duty
    • 37B. Provisions relating to the manufacture, storage, disposal and use of biofuel, biodiesel or bioethanol
  • Chapter V : Clearance and Origin of Goods, Liability for and Payment of Duties
    • 38.  Entry of goods and time of entry
    • 38A. Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft
    • 39. Importer and exporter to produce documents and pay duties
    • 39A. Sale in transit
    • 39B. [Repealed] Simplified clearance and release procedures
    • 39C. [Repealed] Simplified clearance and release procedures for authorised persons
    • 39D. Simplified procedures for immediate release of goods
    • 40. Validity of entries
    • 41. Particulars on invoices
    • 42. Entry by bill of sight
    • 43. Disposal of goods on failure to make due entry, goods imported or to be exported in contravention of any other law and seized and abandoned goods
    • 44. Liability for duty
    • 44A. Joint and several liability for duty or certain amounts
    • 45. Determination of duty applicable
    • 46. Origin of goods
    • 46A. Non-reciprocal preferential tariff treatment of goods exported from the Republic
    • 47. Payment of duty and rate of duty applicable
    • 47A. Prohibition of certain acts in respect of certain goods not duly entered
    • 47B. Air passenger tax
    • 48. Amendment of Schedule No. 1
    • 48A. [Repealed]
    • 49. Agreements in respect of rates of duty lower than general rates of duty and other agreements providing for matters requiring customs administration
    • 50. Provisions relating to the disclosure of information in terms of agreements
    • 50A. Joint, one-stop or juxtaposed international land border posts
    • 51. Agreements with African territories
    • 52. Imposition of a fuel levy by any party to a customs union agreement
    • 53. Discrimination by other countries
    • 54. Special provisions regarding the importation of cigarettes
  • Chapter VA : Environmental Levies
    • 54A. Imposition of environmental levy
    • 54AA. Provisions relating to carbon tax
    • 54B. Rate of environmental levy
    • 54C. Application of other provisions of this Act
    • 54D. Rebates, refunds and drawbacks
    • 54E. Licensing
    • 54EA. Exemption from licensing and payment of environmental levy
    • 54F. Rules
  • Chapter VI : Anti-Dumping, Countervailing and Safeguard Duties
    • 55. General provisions regarding anti-dumping, 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 provisional payment
  • Chapter VII : Amendment of Duties
    • 58. Time when new or increased duties become payable
    • 58A. Anti-forestalling measures in respect of anticipated increased in excise duties
    • 59. Contract prices may be varied to extent of alteration in duty
    • 59A. Registration of persons participating in activities regulated by this Act
  • Chapter VIII : Registration, Licensing and Accredited Clients
    • 60. Licensing
    • 61. Customs and excise warehouse licences
    • 62. Agricultural distillers
    • 63. Stills to be licensed
    • 64. Special warehouses for the manufacture of wine
    • 64A. Container depot licenses
    • 64B. Clearing agent licences
    • 64C. Licence to search wreck or to search for wreck
    • 64D. Licensing of remover of goods in bond
    • 64E. Accredited clients
    • 64F. Licensing of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouse
    • 64G. Licensing of degrouping depot
    • 64H. [Repealed] Licensing of container terminals
    • 64I. [Repealed] Licensing of combination terminals
    • 64J. [Repealed] Licensing of road vehicle terminals
    • 64K. [Repealed] Licensing of bulk goods terminals
    • 64L. [Repealed] Licensing of container operators
    • 64M. [Repealed] Licensing of transit sheds
  • Chapter IX : Value
    • 65. Value for duty purposes on any goods imported into the Republic
    • 66. Transaction value
    • 67. Adjustments to price actually paid or payable
    • 68. [Repealed]
    • 69. Value for excise duty purposes
    • 70. [Repealed]
    • 71. Value of certain specified goods
    • 72. Value of goods exported
    • 73. Currency conversion
    • 74. Value of goods not liable to ad valorem duty
    • 74A. Interpretation of sections 65, 66 and 67
  • Chapter IXA : Advance Rulings
    • 74B. Definitions
    • 74C. Application for advance ruling
    • 74D. Consideration of application
    • 74E. Granting of application
    • 74F. Validity period of advance ruling
    • 74G. Binding effect of advance ruling
    • 74H. Entry of goods under advance ruling
    • 74I. Recipient to advise Commissioner of change in circumstances
    • 74J. Amendment of advance ruling
    • 74K. Withdrawal of advance ruling
    • 74L. Effect of subsequent change in law
  • Chapter X : Rebates, Refunds and Drawbacks of Duty
    • 75. Specific rebates, drawbacks and refunds of duty
    • 75A. Circumstances in which imported goods free of duty are admissable under a rebate item of Schedule No. 4
    • 76. General refunds in respect of imported goods, excisable goods and certain exported goods
    • 76A. Recovery of certain amounts not duly payable
    • 76B. Limitation on the period for which refund and drawback claims will be considered and the period within which applications therefor must be received by the Controller
    • 76C. Set-off of refund against amounts owing
    • 77. Set-off of certain amounts
  • Chapter XB : Powers, Duties and Procedures in Connection with Counterfeit Goods
    • 77Q. [Repealed] Definitions
    • 77R. [Repealed] Application by right-holder to Commissioner to detain goods
    • 77S. [Repealed] Examination and detention of goods
    • 77T. [Repealed] Action by right-holder and Commissioner where right-holder
    • 77U. [Repealed] Orders of court
    • 77V. [Repealed] Application to court by affected party and abandonment of goods to Commissioner
    • 77W. [Repealed] Actions by officers regarding detention of goods
    • 77X. [Repealed] Rules
    • 77Y. [Repealed] Implementation of Chapter in respect of goods detained
  • Chapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute Settlement
    • Part A : Internal Administrative Appeal
      • 77A. Definitions
      • 77B. Persons who may appeal
      • 77C. Submission of appeal
      • 77D. Request for reasons and time within which a request or an appeal must be considered
      • 77E. Appointment and function of appeal committee
      • 77F. Decision of Commissioner and Committee
      • 77G. Obligation to pay amount demanded
      • 77H. Rules
      • 77HA. Implementation of Part A in respect of decisions
    • Part B : Alternative Dispute Resolution
      • 77I. Alternative Dispute Resolution
    • Part C : Settlement of Dispute
      • 77J. Definitions
      • 77K. Purpose of this Part
      • 77L. Circumstances where inappropriate to settle
      • 77M. Circumstances where appropriate to settle
      • 77N. Power to settle and conduct of officials
      • 77O. Procedure for settlement
      • 77P. Register of settlements and reporting
  • Chapter XI : Penal Provisions
    • 78. Offences not expressly mentioned
    • 79. Less serious offences and their punishment
    • 80. Serious offences and their punishment
    • 81. Non-declaration in respect of certain goods
    • 82. Prohibition with regard to stamps
    • 83. Irregular dealing with or in goods
    • 84. False documents and declarations
    • 85. Beer of higher alcoholic strength than registered
    • 86. Certain specified offences
    • 86A. Publication of names of offenders
    • 87. Goods irregularly dealt with liable to forfeiture
    • 88. Seizure
    • 89. Notice of claim by owner in respect of seized goods
    • 90. Disposal of seized goods
    • 91. Administrative penalties
    • 92. Payment and disposal of fines and penalties
    • 93. Remission or mitigation of penalties and forfeiture
    • 93A. [Repealed]
    • 94. Recovery of penalties by process of law
    • 95. Jurisdiction of courts
    • 96. Notice of action and period for bringing action
  • Chapter XII : General
    • 96A. Approval of container operators
    • 97. Master, container operator or pilot may appoint agent
    • 98. Liability of principal for acts of agent
    • 99. Liability of agent for obligations imposed on principal
    • 99A. Consultant and agent not being clearing agent required to register
    • 100. Agent may be called upon to produce written authority
    • 101. Business accounts, documents, etc, to be available for inspection
    • 101A. Electronic communication for the purposes of customs and excise procedures
    • 101B. Special provisions relating to the processing and protection of personal information
    • 102. Sellers of goods to produce proof of payment of duty
    • 103. Liability of company, partnership, etc
    • 104. [Repealed]
    • 105. Interest on outstanding amounts
    • 106. Samples
    • 107. Expenses of landing, examination, weighing, analysis, etc
    • 107A. Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials
    • 108.  [Repealed]
    • 109. Destruction of goods and detention of ships or vehicles
    • 110. Instruments and tables
    • 111. Production of certificate of officer on registration of certain motor vehicles
    • 112. Wreck
    • 113. Prohibitions and restrictions
    • 113A. Powers and duties of officers in connection with counterfeit goods
    • 114. Duty constitutes a debt to the State
    • 114A. Application of Tax Administration Act for write off or compromise of debt
    • 114AA. Power to appoint agent
    • 114B. Remedies of Commissioner against agent or trustee
    • 115. Entries, oaths, etc, made outside the Republic of full force and effect
    • 116. Manufacture of excisable goods solely for use by the manufacturer thereof
    • 116A. [Repealed]
    • 117. Statistics
    • 118. Delegation of powers and assignment of duties
    • 119. Substitution of Schedules
    • 119A. Special provisions for customs modernisation
    • 119B. Arrangements for obtaining undue tax benefits
    • 120. Regulations and rules
    • 121. Repeal of laws
    • 122. Short title and commencement
  • Schedules
    • Schedule I : Rates of Normal Tax
      • Part 5 - Section A
        • Note 7
      • Part 6 : Export Duty
      • Part 6 - Section A : Export Duty on Scrap Metal
    • Schedule II : Amendment of Part 2A of Schedule No. 1 (Section 7)
    • Schedule IV : Rebates and Refunds of Customs Duties, Excise Duties, Fuel Levy, Road Accident Fund Levy, Environmental Levy and Health Promotion Levy
      • Part 1 : Specific Rebates of Customs Duties
      • Part 2 : Temporary Rebates of Customs Duties
      • Part 3 : Goods Temporarily admitted under Rebate of Customs Duties
      • Part 4 : Rebates of Fuel Levy
      • Part 5 : Rebates of Environmental Levy
      • Part 6 : Imported Goods admitted under Rebate of Duty for use in the Customs Controlled Area ("CCA") contemplated in Section 21A
    • Schedule No. 9 : Laws Repealed
• Customs and Excise Rules
  • Notice No. R.1874 of 1995
  • Chapter I : General Provisions
    • General provisions
    • Declaration of goods removed between the Republic and Botswana, Lesotho, Namibia and Swaziland for the purposes of Value-Added Tax
    • Rules regarding the implementation of SAD forms
    • Rules for amendment of rules referring to purpose codes or stating the codes
    • Investigations conducted in respect of applications for registration or licensing
    • Pro forma agreements and bonds
    • Interpretation of Rules in respect of references to "Kingdom of Swaziland" and "BLNS"
  • Chapter II : Administration, General Duties and Powers of Commissioner and Officers, and Application of Act
    • Rules for Section 4(3D) of the Act
      • Circumstances in which information relating to tariff determinations may be published
      • Information that may be published
      • Manner of publication and binding effect
  • Chapter III : Importation, Exportation and Transit and Coastwise Carriage of Goods
    • Rule for Section 6 of the Act
      • Appointment of places of entry, authorized roads and routes, etc.
    • Rules for Section 7 of the Act
      • Report of arrival or departure of ships or aircraft
      • Exemption of ships/aircraft from report
      • Special provisions in respect of the report of arrival of a foreign fishing vessel from which fish will be landed for storage as contemplated in section 21(3)
    • Rules for Section 8 of the Act
      • Part 1 : Interpretational matters
        • 8.01 Definitions for purposes of rules for section 8
        • 8.02 Purpose and application of these rules
        • 8.03 Time of arrival or departure
      • Part 2 : General requirements
        • 8.04 Registration of persons submitting reporting documents
        • 8.05 Submission of reporting documents by registered agents
        • 8.06 Manner of submission of reporting documents
        • 8.07 Transport document number not to be duplicated on more than one transport document
      • Part 3 : Reporting requirements for arriving and departing foreign-going vessels
        • 8.08 Application of this Part
        • 8.09 Advance loading and arrival notices
        • 8.10 Timeframe for submission of advance containerised cargo loading notices and particulars to be reflected
        • 8.11 Timeframe for submission of advance vessel arrival notices and particulars to be reflected
        • 8.12 Timeframe for submission of advance sea cargo arrival notices and particulars to be reflected
        • 8.13 Vessel arrival reports
        • 8.14 Vessel departure reports
        • 8.15 Sea cargo departure notices
      • Part 4 : Reporting requirements for arriving and departing foreign-going aircraft
        • 8.16 Application of this Part
        • 8.17 Advance arrival notices
        • 8.18 Timeframe for submission of advance aircraft arrival notices and particulars to be reflected
        • 8.19 Timeframe for submission of advance air cargo arrival notices and particulars to be reflected
        • 8.20 Aircraft arrival reports
        • 8.21 Aircraft Departure reports
        • 8.22 Air cargo departure notices
      • Part 5 : Reporting requirements for arriving and deaprting cross-border trains
        • 8.23 Advance rail cargo arrival notices
        • 8.24 Timeframe for submission of advance rail cargo arrival notices and particulars to be reflected
        • 8.25 Rail cargo departure notices
        • 8.26 Timeframe for submission of rail cargo departure notices and particulars to be reflected
      • Part 6 : Reporting requirement for trucks entering or leaving Republic
        • 8.27 Military trucks excluded from application of this Part
        • 8.28 Advance truck, crew and cargo arrival notices
        • 8.29 Timeframe for submission of advance truck, crew and cargo arrival notices
        • 8.30 Reporting of arrival of truck, crew and cargo
        • 8.31 Advance truck, crew and cargo departure notices
        • 8.32 Timeframe for submission of advace truck, crew and cargo departure notices and particulars to be reflected
        • 8.33 Reporting of departure of trucks, crew and cargo
      • Part 7 : Sea Cargo outturn reports
        • 8.34 Definition
        • 8.35 Outturn reports on containers off-loaded from or loaded on board vessels
        • 8.36 Outturn reports on break bulk cargo and bulk cargo off-loaded from or loaded on board vessels at terminals
        • 8.37 Outturn reports on break bulk cargo and bulk cargo received at terminals for export
        • 8.38 Outturn reports of containers removed from or received at terminals
        • 8.39 Outturn reports on containers received at or removed from container depots
        • 8.40 Outturn reports on cargo received at container depots for packing for export
        • 8.41 Outturn reports of cargo unpacked from or packed into containers at container depots
      • Part 8 : Air Cargo outturn reports
        • 8.42 Outturn reports of cargo unloaded from or loaded on board aircraft at transit sheds
        • 8.43 Outturn reports on cargo received at transit sheds for loading on board aircraft
        • 8.44 Outturn reports on cargo received at degrouping depots for packing or consolidation
        • 8.45 Outturn reports on cargo unpacked or packed at degrouping depots
      • Part 9 : General provisions relating to outturn reports
        • 8.46 Outturn reports cargo with no transport documents
        • 8.47 Reporting of shortlanded, shortshipped, shortpacked or excess cargo
      • Part 10 : Other reporting matters
        • 8.48 Submission of amended reporting documents
        • 8.49 Disclosure of advance cargo arrival notice information to licensees or operators of premises for purposes of outturn reports
        • 8.50 Unpacking of cargo
        • 8.51 Extension or shortening of timeframes for submission of reporting documents
        • 8.52 Forms to be used for submission of reporting documents when computer system inoperative
      • Part 11 : Transitional arrangement
        • 8.53 Transitional rule in relation to registration of persons submitting reporting documents
    • Rules for Section 9 of the Act
      • Sealing of goods on board ship or aircraft
      • Breaking of seals on ships' stores
    • Rules for Section 11 of the Act
      • Landing of goods from ships or aircraft
      • Special provisions in respect of fish landed from a foreign vessel
    • Rules for Section 12 of the Act
      • Importation of goods from or through Mozambique
      • Importation of goods by rail
    • Rules for Section 13 of the Act
      • Goods imported or exported by post
    • Rules for Section 14 of the Act
      • Coastwise traffic and coasting ships
    • Rules for Section 15 of the Act
      • Persons entering or leaving the Republic and their baggage
    • Rules for Section 17 of the Act
      • Rent to be paid on goods in a State warehouse
      • Goods on which rent is not charged
      • Rent-free period for removal of goods from a State warehouse
      • Date of implementation
    • Rules for Section 18 of the Act
      • Removal of goods in bond
    • Rules for Section 18A of the Act
      • Clearance and removal of goods from a Customs and Excise warehouse for export (including supply as stores to foreign-going ships or aircraft)
      • Entry for export by road of specified goods from a from a customs and excise warehouse
  • Chapter IV: Customs and Excise Warehouses: Storage and Manufacture of Goods in Customs and Excise Warehouses
    • Rules for Section 19 of the Act
      • Licensing of customs and excise warehouses
    • Rules for Section 19A of the Act
      • Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored
        • Rules regarding the manufacture, payment of duty and controlled movement of beer, tobacco products, spirits and fuel levy goods
          • General rules
            • Numbering and application of provisions
            • Applications for and refusal, suspension or cancellation of a licence
            • Delegation
            • Issue of invoices or dispatch delivery notes  in respect of goods removed from a customs and excise warehouse
            • Keeping of books, accounts and documents
            • Closing and submission of accounts in respect of goods manufactured and received into, and removed from, a customs and excise warehouse
            • Removal of goods in bond to a BLNS country
            • Duties amended in a taxation proposal under section 58(1)
            • Liability for duty
            • Spirits or fuel levy goods reprocessed in or removed or returned to a customs and excise manufacturing warehouse on which a percentage deduction contemplated in section 75(18) has been claimed and granted
            • Special relief provisions in respect of payment of excise duty on certain goods during specified payment periods
            • Annexure A : Licensing of Customs and Excise Warehouses
        • Rules in respect of Tobacco Products
          • Customs and excise warehouses for the manufacture or storage of beer
          • Clearance of tobacco products from a customs and excise manufacturing warehouse and payment of duty
          • Removal of tobacco products from one excise manufacturing to another excise manufacturing warehouse
          • Due entry of goods received in bond from a customs and excise warehouse
        • Rules in respect of Beer
          • Customs and excise warehouses for the the manufacture or storage of beer
          • Clearance of beer from the customs and excise manufacturing warehouse and payment of duty
        • Rules in respect of Spirits
          • Customs and excise warehouses which may be licensed for the primary manufacture (VMP), secondary manufacture (VMS) or storage of spirits
          • Clearance of spirits received in a VMS warehouse and payment of duty
          • Removal of spirits from a special customs and excise warehouse for any purpose other than for home consumption and payment of duty
          • Deductions from or set-off against monthly accounts in respect of goods subject to movement procedures
          • Transitional arrangements
            • Special customs and excise storage warehouses
        • Rules in respect of Fuel Levy Goods
          • Customs and excise warehouses for the manufacture and storage of fuel levy goods
          • Clearance of fuel levy goods from a customs and excise manufacturing or special storage warehouse and payment of duty
          • Record of method of transportation in respect of fuel levy goods removed for home consumption from a customs and excise manufacturing warehouse
          • Procedures relating to goods removed from a customs and excise warehouse
          • Set-off duty on fuel levy goods exported or removed to a storage warehouse contemplated in rule 19A4.01 or to a BLNS country in the common customs area
          • Removal of fuel levy goods from one customs and excise manufacturing warehouse to another customs and excise manufacturing warehouse
          • Removal of fuel levy goods for own use
          • Fuel levy goods returned to the Republic from a BLNS country
          • Removal of fuel levy goods from a customs and excise manufacturing warehouse to a customs and excise storage warehouse for marking or use as aviation kerosene as contemplated in section 37A and its rules
    • Rules for Section 20 of the Act
      • Goods deposited or to be deposited in a customs and excise warehouse
      • General provisions regarding clearance and removal of goods from customs and excise warehouses and payment of duty
      • Clearance and removal of goods from customs and excise warehouse for home consumption
      • Clearance of goods from a customs and excise warehouse for removal in bond
    • Rules for Section 21 of the Act
      • Rule 21.03  
        • Definitions
        • Delegation
        • Application of section 21(3) and these rules
        • Entry of goods for storage and export
        • Payment of duty and VAT on samples
        • Storage and handling of goods
        • Keeping of documents
        • Licensing of a special customs and excise export storage warehouse
        • Special provisions relating to the handling and storage in a special export storage warehouse of fish landed from a foreign fishing vessel
        • Implementation arrangements
      • Rule 21.04
        • Definitions
        • Application of provisions
        • Application for and refusal, suspension or cancellation of a licence
        • Places where duty and tax free shops may be licensed and premises which may be included in a licence
        • Storage of, and marking and ticketing, labelling or otherwise marking of, duty and tax free goods
        • Prohibited or restricted goods
        • Persons to whom duty and tax free shops may sell goods in a customs and excise storage warehouse
        • Packaging and sealing of goods purchased by inbound travellers
        • Sales in a duty and tax free shop
        • Delivery of form SAD 500 in respect of bonded goods received in the special customs and excise warehouse that have been sold, lost, destroyed or damaged as contemplated in these rules
        • Inventory control
        • Keeping of books, accounts and documents
        • Transitional arrangements
      • Rule 21.05
        • Definitions
        • Prohibition in relation to selling goods free of duty to persons entitled to diplomatic immunities or privileges
        • Application for, and refusal, suspension or cancellation of, a licence
        • Places where special shops for diplomats may be licensed and premises which may be included
        • Storage of, and marking and ticketing, labelling or otherwise marking of, duty free goods
        • Prohibited or restricted goods
        • Persons to whom goods in a special shop for diplomats may be sold and allowable quantities
        • Sales in a special shop for diplomats
        • Delivery of form SAD 500 in respect of bonded goods received in the special shop for diplomats that have been sold, lost, destroyed or damaged
        • Inventory control
        • Keeping of books, accounts and documents
        • Transitional arrangement for persons operating premises currently licensed otherwise than in terms of rule 21.05.03 where goods are sold free of duty to persons entitled to diplomatic immunities and privileges
        • Commencement of these rules
      • Rule 21.05A
        • Part 1: General
          • Definitions
          • Licensing of bonded fuel goods special storage warehouses
          • Customs treatment of on-sea transfers and receipts of imported fuels
          • Procedure to be followed to obtain permissions from Commissioner contemplated in rule 21.05A.10 or 21.05A.12
        • Part 2: Land-based bonded fuel goods special storage warehouses
          • Licensing requirements for land-based bonded fuel goods special storage warehouses
          • Removal of bonded fuel goods from land-based bonded fuel goods special storage warehouses
          • Goods and activities in land-based bonded fuel goods special storage warehouses
          • Keeping of books, accounts and documents
        • Part 3: Sea-based bonded fuel goods special storage warehouses
          • Licensing requirements for sea-based bonded fuel goods special storage warehouses
          • Circumstances in which storage vessels operating as sea-based bonded fuel goods special storage warehouses may leave port limits
          • Removal of bonded fuel goods from sea-based bonded fuel goods special storage warehouses
          • Permission to remove bonded fuel goods from sea-based bonded fuel goods special storage warehouses in other circumstances
          • Goods and activities in sea-based bonded fuel goods special storage warehouses
          • Application of section 75(18)(d) in relation to imported distillate fuel entered for storage in sea-based bonded fuel goods special storage warehouses
          • Keeping of books, accounts and documents
    • Rules for Section 21A of the Act
      • Definitions
      • Delegation
      • Application of provisions in a CCA
      • Designation of CCA and requirements in respect of premises, equipment and security
      • Functions of a CCA SARS office
      • Hours of attendance
      • Duties and functions of the SEZ operator 
      • Registration and licensing of a CCA enterprise
      • Commissioner to be advised of changed particulars and issue of a new registration or licence 
      • Dealing with goods in or removal of goods to and from a CCA and documentation required for such goods
      • Manufacturing losses, goods destroyed or abandoned
      • Liability for duty
      • Keeping of books, accounts and documents
      • Transitional provisions
    • Rules for Section 22 of the Act
      • Samples of goods in customs and excise warehouses
    • Rules for Section 24 of the Act
    • Rules for Section 25 of the Act
      • Application to repack warehoused goods
    • Rules for Section 26 of the Act
      • Transfer of ownership of warehoused goods
    • Rules for Section 27 of the Act
      • General rules regarding the manufacture of goods in a customs and excise warehouse
      • Additional rules regarding the manufacture of spirits in customs and excise manufacturing warehouses
      • Additional rules regarding the manufacture of mineral oils
    • Rules for Section 28 of the Act
      • Ascertaining the quantity of spirits for duty purposes
    • Rules for Section 30 of the Act
      • Control of the use of spirits for certain purposes
    • Rules for Section 32 of the Act
      • Ascertaining the strength of spirits for duty purposes
    • Rules for Section 33 of the Act
      • Requirements in respect of stills
    • Rules for Section 34 of the Act
      • Additional Provisions regarding spirits manufactured by agricultural distillers
    • Rules for Section 35 of the Act
      • Additional rules regarding the manufacture of wine
    • Rules for Section 35A of the Act
      • Additional rules regarding the manufacture of cigarettes and cigarette tobacco
    • Rules for Section 36 of the Act
      • Additional provisions regarding the manufacture of beer
    • Rules for Section 36A of the Act
      • Additional rules regarding the manufacture of goods subject to excise duty specified in Section B of Part 2 of Schedule No. 1
    • Rules for Section 37A of the Act
      • Special provisions in respect of marked goods and certain goods that are free of duty
        • Goods to be marked and marked goods 
        • Completion and keeping of documents
        • Sampling procedures and sealing of tanks and containers
    • Rules for Section 37B of the Act
      • Rules for the manufacture, storage, disposal, accounting and use of biodiesel
        • Definitions 
        • Manufacturers of biodiesel to register or to register and license
        • Commercial manufacturers of biodiesel to licence
        • Cancellation of biodiesel manufacturing licence
        • Plants and machinery subject to a lien
      • Rules in respect of non-commercial biodiesel manufacturers
        • Manufacturing and keeping and submission of manufacturing records
      • Rules in respect of commercial biodiesel manufacturers
        • Liability for duty and accounting
        • Categories of commercial biodiesel manufacturers
        • Rules for Category 1 manufacturers of biodiesel
        • Rules for Category 2 manufacturers of biodiesel
        • Blending of biodiesel with distillate fuel
        • Implementation of biodiesel legislation
  • Chapter V : Clearance and Origin of Goods: Liability for and payment of duties
    • Rules for Section 38 of the Act
      • Entry of goods and time of entry
      • Release of entered imported goods or goods for export
      • Electronic release or detention of goods
      • Goods not released or detained by electronic message
      • Detention and release of detained goods
      • Keeping of records
      • Southern African Customs Union Unique Consignment Reference (SACU UCR)
      • Entry of goods for export
    • Rules for Section 38A of the Act
      • Definitions
      • Application of provisions
      • Application for a licence, registration in terms of section 101A and for accreditation
      • Storage of imported goods free of duty
      • Persons who may issue a dispatch and delivery note
      • Contents of dispatch and delivery note
      • Delivery of dispatch and delivery notes to the Controller
      • Dispatch and delivery notes to accompany supply of goods and amendment or cancellation of a dispatch and delivery note
      • Return of stores, spares and equipment
      • Subsequent validating clearance
        • Time of entry
        • Declaration of stores, spares and equipment under Part 1 of Schedule No. 1 on the validating bill of entry
        • Keeping of books, accounts and documents
        • Implementation arrangements
    • Rules for Section 39 of the Act
      • Importers' clearing instructions
      • Production of statements relating to invoices
      • Production of true copies of invoices
      • Completion and presentation of clearing and related documents
    • Rules for Section 40 of the Act
      • Examinations without prejudice of goods no longer under Customs and Excise control
      • Substitution of bills of entry
    • Rules for Section 41 of the Act
      • Requirements regarding invoices
    • Rules for Section 43 of the Act
      • Lien for unpaid freight and charges
      • Claim for unpaid freight and charges
      • Claims for overplus
    • Rules for Section 44 of the Act
      • Liability for duty
    • Rules for Section 45 of the Act
      • Presentation of clearing and related documents
    • Rules for Section 46 of the Act
      • Origin of goods
    • Rules for Section 46A of the Act
      • Part 1 : Preferential tariff treatment of textile and apparel articles imported directly into the territory of the United States of America from the Republic as contemplated in the African Growth and Opportunity Act (the AGOA)
        • Preferential tariff treatment of textile and apparel articles imported directly into the territory of the United States of America from the Republic as contemplated in the African Growth and Opportunity Act (the AGOA)
        • Certificate of origin and application for visa forms
        • Registration of exporter or manufacturer
        • Exportation of goods for the purposes of the AGOA
        • Application for and issuance of a visa
        • Certificates of origin and visas for multiple shipments
        • Incorrect certificates of origin and issue of corrected certificate
        • Certificate of origin not required
        • Certificate of origin and visa issued retrospectively
        • Issue of a duplicate in the event of theft, loss or destruction of a visa
        • Origin verifications by US Customs Service
        • Keeping of books, accounts and other documents
        • Internal appeal
        • The requirement of "imported directly"
        • Schedules
          • Textile Certificate of Origin
          • Rules for the preparation of the Certificate of Origin as published in 19 CFR 10.214, pages 59679 and 59680 of the Federal Register Volume 65, No. 194 of 5 October 2000
          • Application for a Visa
          • Rules for the preparation of the application for a visa, which are the same as those published for the Certificate of Origin in 19 CFR 10.214, pages 59679 and 59680 of the Federal Register Volume 65, No. 194 of 5 October 2000, except for omissions [in square brackets] or the insertions (underlined) 
      • [Deleted] Part 2 : Non-reciprocal preferential tariff treatment ...Part 2 : Non-reciprocal preferential tariff treatment under the Generalised System of Preferences (GSP) granted to developing countries by the European Union
      • Part 3 : Non-reciprocal tariff treatment under the Generalised System of Preferences (GSP) granted to developing and least developed countries by the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan 
        • 46A3.01
        • Exporters must ascertain precise qualifying requirements and extent of benefits from the importer or the customs authority in the Russian Federation
        • 46A3.03
        • Transitional arrangements
        • Rules relating to enactments of the Russian Federation prescribing requirements concerning origin and proof of origin in respect of goods exported from developing countries
          • Registration of exporter and producer
          • RO "Rules determining the origin of goods of developing countries when granting tariff preferences within the General System of Preferences"
          • Goods wholly obtain in a GSP developing country
          • Insufficient working or processing
          • Unit of qualification
          • Accessories, spare parts and tools
          • Sets
          • Neutral elements
          • Re-importation of goods exported
          • Direct purchase and direct delivery (RO Rule 4)
          • Exhibitions (RO Rule 4)
          • Requirements applied to the completion of the Certificate of Origin (combined declaration and certificate) Form A
          • Certificate of Origin Form A retrospectively (RCO Requirements)
          • Issue of a duplicate Certificate of Origin Form A (RCO Requirements)
          • Issue of a new certificate for a cancelled Certificate of Origin Form A (RCO Requirements)
          • Invoice declarations for small consignments (RO Rule 5)
          • Submission of proof of origin in respect of imported and exported goods (RO Rule 5)
          • Exportation by instalments (RO Rule 3)
          • Notification of competent bodies (RO Rule 6)
          • Mutual assistance (RO Rule 6)
          • Verification of proof of origin (RO Rule 6)
          • Keeping of books accounts and other documents
      • Part 4 : Non reciprocal tariff treament under the General System of Preferences (GSP) granted to developing countries by the Republic of Turkey
        • 46A4.01 
        • 46A4.02 
        • Transitional arrangements
        • Registration of exporter and producer
        • Rules relating to the enactments of the Republic of Turkey prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countries
          • Purpose, scope and definitions (TDA 1-8,24)
          • Rules of origin, proofs of origin (TDA 3 and 24)
          • Products wholly obtained in the Republic of Turkey or a GSP beneficiary country (TDA 6)
          • Products sufficiently worked or processed - List of working or processing (TDA 7, Annexes I and II)
          • Insufficient working or processing (TDA 8)
          • Unit of qualification (TDA 9)
          • Accessories, spare parts and tools (TDA 10)
          • Sets (TDA 11)
          • Neutral elements (TDA 12)
          • The principle of territoriality, re-importation of goods (TDA 21)
          • Direct transport (TDA 22)
          • Exhibitions (TDA 23)
          • General conditions, proof of origin of goods, issue of Certificates of Origin Form A and Application for Certification of Origin Form A (TDA 24 and 25)
          • Certificate of Origin Form A issued retrospectively (TDA 28)
          • Issue of a duplicate Certificate of Origin Form A (TDA 29)
          • Issue of replacement Certificate or Origin Form (TDA 30)
          • Content and format of invoice declaration (TDA 24 and 26 and Annex V)
          • Submission: Validity of proof of origin (TDA 31)
          • Importation by installments (TDA 34)
          • Exemptions from requirement of proof of origin (TDA 36 and 37)
          • Discrepancies and formal errors (TDA 35)
          • Communication of stamps and addresses (TDA 39)
          • Mutual assistance (TDA 25 and 39)
          • Verification of proof of origin (TDA 40 and 41)
          • Keeping of books, accounts and other documents (TDA 42)
      • Part 5 : Non-reciprocal preferential tariff treatment under the Generalised System of Preferences (GSP) granted to developing countries by Norway
        • 46A5.01 
        • 46A5.02 
        • 46A5.03 
        • 46A5.04 Registration of exporter and producer
        • 46A5.05 Exporters must ascertain precise qualifying requirements and extent of benefit from importer or customs authority in Norway
        • Rules relating to enactments of Norway prescribing prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countries
          • Chapter I : General Provisions
            • 46A5.06 Definitions (Ns 1)
          • Chapter II : Originating Products
            • Origin criteria (NGI 4.3.2 and 4.3.3 s2 and s2.3)
            • Products wholly obtained in a GSP beneficiary country
            • Products sufficiently worked or processed...
            • Insufficient working or processing (NGI 4.2, s5)
            • Unit of qualification (NGI 4 and s7)
            • Accessories, spare parts and tools (NGI 4 and S8)
            • Sets (NGI 4 and S9)
            • Neutral elements (NGI 4 and s10)
          • Chapter III : Territorial requirements, transport, etc.
            • The principle of territoriality/re-importation of ...
            • Direct transport (NGI 5 and s14)
            • Exhibitions (NGI 5 and s15)
          • Chapter IV : Proof of Origin
            • General conditions and issue of Certificate of Origin Form A (NGI 6.1.1, s16 and s17)
            • Certificate of Origin Form A issued retrospectively (Ns 19)
            • Issue of a duplicate Certificate of Origin Form A (Ns 20)
            • Issue of replacement Certificate of Origin Form A  (Ns 21)
            • Content and format of invoice declaration (Ns 22 and Ns 23 and Appendix II to Part II)
            • Submission of proof of origin (Ns 25)
            • Importation by instalments (Ns 26)
            • Exemptions from requirement of formal proof of origin (Ns 27)
            • Discrepancies and formal errors (Ns 28)
          • Chapter V : Administrative matters, etc
            • Notification of competent authorities (Ns 29)
            • Mutual assistance (Ns 30)
            • Verification of proof of origin (Ns 31)
            • Keeping of books, accounts and other documents
            • Implementation of the Registered Exporter System (REX) of self-certification of the origin of goods exported to Norway in terms of the Generalised System of Preferences (GSP)
              • Purpose of rules 46A5A, date of implementation and application of rules 46A5
                • 46A5A.01
                • Enactments of Norway and the European Union and Annexes to these rules
                • 46A5A.03
                • Registration of exporter and producer and Registered Exporter
                • Exporters must ascertain precise qualifying requirements and extent of benefit from importer or customs authority in Norway 
                • Rules relating to enactments of Norway prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countries
                  • Definitions (NCRS 8-4-30)
                  • Origin criteria for originating products
                  • Products wholly obtained in a beneficiary country (NCRS 8-4-31 and 8-4-32)
                  • Sufficient working or processing (NCRS 8-4-31, 8-4-33 to 8-4-37 and Appendix 6)
                  • Insufficient working or processing (NCRS 8-4-34)
                  • One product-unit of qualification (NCRS 8-4-34)
                  • Accessories, products in sets, neutral elements (NCRS 8-4-37)
                  • Direct transport (NCRS 8-4-38)
                  • Exhibitions (NCRS 8-4-39) 
                  • Re-importation of originating goods (NCRS 8-4-40) 
                  • Conditions and procedures in respect of the statement on origin for originating goods
                  • Supplier's declaration
                  • Cancellation of registration as a Registered Exporter (Article 89 of the Commission Implementing Regulation 2015/2447) or any other exporter who exports GSP goods
                  • Dispute settlement
                  • Keeping of books, accounts and other documents
                  • Verification of proof of origin and requirements for authorities in the GSP country (NCRS 8-5-13 and 8-5-14)
                  • Annex 1 : Application form for the GSP
                  • Annex 2 : Test of the Statement on Origin for the GSP
                  • Annex 3 : Supplier's declaration for products having preferential origin status
                  • Annex 4 : Supplier's declaration for products not having preferential origin status
    • Rules for Section 47 of the Act
      • Implementation of section 47(9)(a)(iv)
      • Chargeable passengers: employees
      • Change of flight details or aircraft
      • Registration and register of operators
      • 47B.04
      • 47B.05
      • 47B.06 Agents
      • Rendering of tax accounts and payment
      • 47B.08
      • Passenger manifest
      • Keeping and production of books, accounts and other documents
      • General
    • Rules for Section 49 of the Act
      • Binding origin determination (Section 49(8))
      • Agreement on trade, development and co-operation between the European Community and the Republic of South Africa
        • Part A of the Schedule to general notes to Part 1 of Schedule No.1: Protocol 1: Concerning the definition of the concept of "originating products" and methods of administrative co-operation
        • Protocol 1
          • Title I : General Provisions
          • Title II : Definition of the Concept of "Originating Products"
          • Title III : Territorial Requirements
          • Title IV : Proof of Origin
          • Title V : Arrangements for Administrative Co-operation
          • Title VI : Ceuta and Melilla
          • Title VII : Final Provisions
      • Treaty of the Southern African Development Community and Protocols concluded under article 22 thereof
        • Rules in respect of Annex I (concerning the rules of origin for products to be traded between the member states of the Southern African Development Community) of the Protocol on Trade of the Treaty
        • Annex I
      • Free Trade Agreement between the European Free Trade Association States and the Southern African Customs Union States
        • Part C of the Schedule to General Notes to Part 1 of Schedule No. 1: Annex V: Concerning the definition of the concept of "originating products" and methods of administrative co-operation
        • Annex V
          • Title I - General provisions
          • Title II - Definition of the concept of "Originating Products"
          • Title III - Territorial requirements
          • Title IV - Proof of origin
          • Title V - Arrangements for administrative co-operation
      • Preferential Trade Agreement between the Common Market of the South (MERCOSUR) and the Southern African Customs Union (SACU)
        • Part D of the Schedule to General Notes to Part 1 of Schedule No 1
        • Title I - General Provisions
        • Title II - Definition of the concept of "Originating Products"
        • Title III - Territorial Requirements
        • Title IV - Proof of Origin
        • Title V - Arrangements for Administrative Co-operation
        • Title VI - Final Provisions
      • Agreement Establishing the African Continental Free Trade Area (AfCFTA) and its Protocols, Annexes and Appendices which shall form an integral part thereof, Part F of the Schedule to General Notes to Part 1 of Schedule No.1: Annex ll: Rules of Origin
        • 49F.01
        • Annex 2
          • Part l : Definitions
          • Part ll : Purpose, Objectives and Confering Criteria
          • Part lll : Proof of Origin
          • Part IV : Administrative Cooperation
          • Part V : Final Provisions
      • Economic Partnership Agreement between the Southern African Customs Union Member States and Mozambique, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
        • Part A of the Schedule to General Notes to Part 1 of Schedule No. 1: Protocol 1: Concerning the definition of the concept of "originating products" and method of administrative co-operation
          • Protocol 1
            • Title l - General Provisions
            • Title ll - Definition of the concept of "originating products"
            • Title lll - Territorial Requirements
            • Title IV - Proof of Origin
            • Title V - Arrangements for Administrative Co-operation
            • Title VI - Ceuta and Melilla
            • Title VII - Final Provisions
    • Rules for Section 54 of the Act
      • Rules in respect of the importation of cigarettes
  • Chapter VA : Environmental Levy Goods
    • Application of provisions 
      • Environmental levy imposed on plastic bags in terms 147.01 of Part 3 of Schedule No. 1
        • 54F.01
        • Delegation
        • Restrictions in respect of customs and excise warehouses for the manufacture or storage of environmental levy goods
        • Applications for and refusal, suspension or cancellation of a licence
        • Issue of invoices or dispatch delivery notes in respect of goods removed from a customs and excise warehouse
        • Keeping of books, accounts and documents
        • Closing and submission of accounts in respect of goods manufactured and received into, and removed from, a customs and excise manufacturing warehouse and payment of duty
        • Duties amended in a taxation proposal under section 58(l)
        • Liability for duty for environmental levy goods manufactured in the Republic
        • Removal of imported environment levy goods to BLNS country or from a BLNS country to the Republic or for export from the Republic to a country outside the common customs area
        • Environmental levy goods removed from a customs and excise manufacturing warehouse for removal in bond to a destination in the Republic or for removal to a BLNS country or for export or returned from a BLNS country
        • Deductions from or set-off against accounts
        • Implementation of Chapter VA and these rules
        • Pro Forma Agreement - Annexure A
      • Environmental levy imposed on electricity in terms of item 148.01 of Part 3 of Schedule No. 1
        • 54FA.01
        • Delegation
        • Application for a licence and furnishing of security
        • Registration
        • Liability for environmental levy on electricity generated in the Republic
        • Closing submission of account in respect of electricity generated in a licensed electricity generation plant and payment of environmental levy
        • Duties amended in a taxation proposal under section 58(1)
        • 54FA.08
        • Implementation of Chapter VA and these rules
        • Implementation of the amendments to Note 2(c) and (d) and other Notes of Section B of Part 3 of Schedule No. 1
      • Environmental levy imposed on carbon dioxide emissions of new motor vehicles manufactured in or imported into the Republic in terms of items 151.01 or 151.02 in Section D of Part 3 of Schedule No. 1
        • 54FB.01
        • Closing and submission of accounts for environmental levy
        • Test reports
        • New motor vehicles exported to a BLNS country
        • Implementation provisions
      • Environmental levy imposed on tyres manufactured in or imported into the Republic in terms of items 152.00 to 155.00 in Section E of Part 3 of Schedule No. 1
        • 54FC.01 
        • Keeping of books, accounts and documents 
        • Closing and submission of accounts for environmental levy
        • Implementation provisions
      • Environmental levy in respect of carbon tax imposed in terms of Carbon Tax Act, 2019
        • Application of provisions and definitions
        • Licensing of emissions facilities
        • Calculation of amount of environmental levy payable
        • Submission of carbon tax account and payment
        • Implementation provisions
  • Chapter VB : Health Promotion Levies
    • Rules in respect of Health Promotion Levy Imposed on Sugary Beverages
      • 54I.01 Application of provisions
      • 54I.02 Persons classified as commercial manufacturers of sugary beverages 
      • 54I.03 Manufacturers of sugary beverages to register or to register and licence
      • 54I.04 Restrictions on customs and excise warehouses for sugary beverages
      • 54I.04A Issue of invoices or dispatch delivery notes in respect of goods removed from a customs and excise warehouse
      • 54I.05 Closing and submission of accounts for health promotion levy on sugary beverages and payment thereof
      • 54I.06 Determination of sugar content subject to health promotion levy on sugary beverages
      • 54I.07 Liability for duty for sugary beverages manufactured in the Republic
      • 54I.08 Restrictions on entry of sugary beverages for removal in bond
      • 54I.09 Implementation provisions
  • Chapter VI : Anti-Dumping, Countervailing and Safeguard Duties
  • Chapter VII : Amendments of Duties
  • Chapter VIII : Registration, Licensing and Accredited Clients
    • Rule for Section 59A of the Act
      • Registration of persons participating in activities regulated by the Act
    • Rule for Section 60 of the Act
      • Issuing and renewal of licences
      • Updating of information and furnishing of additional information
    • Rule for Section 61 of the Act
      • Allocation of numbers to customs and excise warehouses
    • Rule for Section 62 of the Act
      • Issuing and renewal of licences to agricultural distillers
    • Rule for Section 63 of the Act
      • Special provisions regarding stills and still makers
    • Rule for Section 64 of the Act
      • Special warehouses for the manufacture of wine
    • Rule for Section 64A of the Act
      • Application for a licence to operate a container depot
    • Rule for Section 64B of the Act
      • 64B.00
      • Application for a licence and the conduct of business
      • Keeping of books, accounts and documents
      • Clearing agent must furnish documents and account for payments to the principal
      • Disclosure of name of principal
      • Agreement to be furnished with application for a licence
      • Licensing of Clearing Agents - Annexure A
    • Rules for Section 64C of the Act
      • Licence to search wreck or to search for wreck
    • Rules for Section 64D of the Act
      • Licensing of remover of goods in bond
      • Pro Forma Bond by a Consignor in respect of the Removal or Carriage by Road of Bonded Goods entered for Removal in Bond or for Export
      • Pro Forma Agreement - Remover of Goods in Bond 
      • Pro Forma Advice - Rule 64D.17(8) - Decision to refuse a licence
      • Pro Forma Advice - Rule 64D.17(8) - Decision to issue a licence
      • Pro Forma Bond for a Remover of Goods in Bond
      • Pro Forma Addendum furnished by consignor for removal in bond or for export
      • Pro Forma Addendum to removal bond - Rule 64D.10(8)
      • Pro Forma Addendum furnished by consignor for increasing the amount of the bond - Rule 64D.11(8)
    • Rules for Section 64DA of the Act
      • Definitions
      • Licensing of marine removers
      • Licensing requirements
      • Permissible activities in relation to licensed marine removers
      • Application for extension of transportation period
      • Commissioner to be notified of any accident, breakdown or other act or omission affecting the security of the bonded fuel goods on board
      • Procedure to be followed to notify Commissioner as contemplated in rules 64DA.06
      • Keeping of books, accounts and documents
    • [Repealed and Replaced] Rules for Section 64E of the Act
    • Rules for Section 64E of the Act
      • Accreditation of clients
        • Part 1 : General
          • Definitions
          • Delegation
          • Establishment of Accreditation Committee
        • Part 2 : Levels of accredited client status, application process, validity period and renewal of accredited client status
          • Levels of accredited client status and persons who may apply for accreditation
          • Applications for accredited client status
          • Competency assessment to be passed to establish sufficient knowledge
          • Investigations to verify statements in applications
          • Approval of applications subject to conditions
          • Validity of accredited client status
          • Accredited client status to extend to subsequent customs registrations or licences granted
          • Renewal of accredited client status
        • Part 3 : Criteria for levels of accredited client status
          • Criteria for Level 1 accredited client status (AEO Compliance)
          • Criteria for Level 2 accredited client status (AEO Security)
        • Part 4 : Benefits for levels of accredited client status
          • Benefits for Level 1 accredited client status (AEO Compliance)
          • Benefits for Level 2 accredited client status (AEO Security)
          • Notification of benefits
        • Part 5 : Miscellaneous matters
          • Information sharing for purposes of mutual recognition
          • Accreditation Agreement
        • Part 6 : Transitional matters
          • Transitional provisions relating to accredited client status granted before effective date of these rules
    • Rules for Section 64F of the Act
      • Licensing of distributors of fuel obtained from the licensee of a customs and excise manufacturing warehouse
        • Definitions and application of other provisions
        • Applications for and refusal, suspension or cancellation of a licence, pro forma agreement and bond
        • Delegation
        • Issue of invoices or dispatch delivery notes in respect of fuel removed from stocks of a licensee of a customs and excise manufacturing warehouse
        • Keeping of books, accounts and documents
        • Procedures relating to the movement of fuel to a BLNS country or exported
        • Application for a refund of duty
        • Pro Forma Agreement between the licensed distributor contemplated in section 64F and its rules and the Commissioner
        • Pro Forma Bond for a Licensed Distributor of Fuel
        • Pro Forma Addendum to Bond for a Licensed Distributor
    • Rules for Section 64G of the Act
      • Licensing of, and conditions and procedures applicable to, degrouping depots contemplated in section 6(1)(hC) and 64G for goods imported by air
        • Date of operation and effect on existing degrouping activities
        • Definitions
        • Application for a licence or renewal of a licence
        • Security
        • Refusal of application for a licence or renewal, suspension or cancellation of a licence
        • Commissioner to be advised of changed particulars and issue of a new licence
        • Requirements with which the licensed degrouping operator must comply
        • Degrouping depot to be operated on a non-discriminatory basis
        • Requirements in respect of the premises, equipment and security of the degrouping depot
        • Standards to be maintained in respect of premises, equipment and security and services
        • Electronic communication
        • Removal of goods from the transit shed to the degrouping depot and from the degrouping depot to any other degrouping depot
        • Time of clearance of goods from a degrouping depot
        • Issue of receipt for goods received and goods to be verified against manifests
        • Unpacking and sorting of cargo
        • Shortages, goods in excess of unmanifested quantities, manifested excess goods and discrepant packages
        • Outturn reports
        • Storage of goods
        • Liability for duty
        • Goods subject to examinatin or detention
        • Release and removal of goods from the degrouping depot
        • Acquittal of manifests
        • Keeping of books, accounts and other documents
        • Inspection, examination and supervision
        • Knowledge of customs and excise laws and procedures
        • Delegation
        • Pro forma agreement and surety
        • Pro Forma Agreement between the licensee of a degrouping depot and the Commissioner - Section 64G and its rules
        • Pro Forma Bond for a Licensed Degrouping Depot
  • Chapter IX : Value
    • Rules for Section 65 of the Act
    • Rules for Section 66 of the Act
    • Rules for Section 69 of the Act
  • Chapter X : Rebates, Refunds and Drawbacks of Duty
    • Rules for Section 75 of the Act
      • Registration of rebate users affected by amendments of items, tariff headings or subheadings in Schedule No. 3 or 4 effective from 1 January 2022
      • General provisions
      • Registered premises
      • Rebate stores
      • Transfer of goods
      • Records
      • Keeping of a register by rebate users of excisable goods used in the manufacture of non-alcoholic beverages, foodstuffs and other non-liquor products or excisable goods for industrial use in terms of any item referred to in paragraph (a)
      • Rules in respect of the Diesel Refund Scheme
    • Rules for Section 76 of the Act
      • General refunds in respect of imported goods, excisable goods and certain exported goods
  • Chapter XA : Internal Administrative Appeal; Alternative Alternative Dispute Resolution; Dispute Settlement
    • Part A : Internal Administrative Appeal
      • [Repealed] Rules for Section 77H of the Act
      • Rules for Section 77H of the Act
        • Part A l : General provisions
          • Definitions
          • Delivery and receipt of documents or communications (section 77H)
          • Request for reasons for decisions (section 77D read with section 77H)
          • Application to direct suspension of amounts payable to Commissioner (section 77G read with 77H)
        • Part A ll : Submission of administrative appeals
          • Submission of appeals (section 77C read with section 77H)
          • Application for extension of timeframe within which internal appeal must be submitted (section 77D read with section 77H)
          • Incomplete appeals (section 77H)
          • Application for extension of timeframe for purposes of compliance with outstanding requirements in relation to incomplete appeal
          • Time within which appeals must be decided (section 77D read with section 77H)
          • Withdrawal of appeal (section 77H)
        • Part A lll : Appeal committees
          • Decisions to be dealt with by appeal committees (section 77H)
          • Establishment and jurisdiction of appeal committees (section 77E read with 77H)
          • Composition of appeal committees (section 77H)
          • Powers and duties of appeal committees (section 77H)
          • Procedural matters relating to the operation of appeal committees (section 77H)
          • Decisions of Appeal Committees (section 77F read with 77H) 
    • Part B : Alternative Dispute Resolution
      • Rules for Section 77I of the Act
        • Definitions
        • Application for alternative dispute resolution after internal administrative appeal
        • Alternative dispute resolution as an alternative to judicial proceedings
        • The terms governing the alternative dispute resolution
        • Period of dispute resolution
        • The facilitator
        • Proceedings
        • Reservation of rights
        • Agreement or settlement
        • Reporting requirements
    • Schedules
      • Schedule A : The terms of Alternative Dispute Resolution ("ADR")
      • Schedule B : Code of conduct for facilitator
  • Chapter XI : Penal Provisions
    • Rules for Section 96 of the Act
      • Definitions
      • Completion and delivery of form DA96
      • Transitional arrangements
  • Chapter XII : General 
    • Rules for Section 97 of the Act
      • Business in customs and excise offices
    • Rules for Section 99 of the Act
      • Carriers subject to the provisions of section 99
    • Rules for Section 101 of the Act
      • Books, accounts and documents to be kept by a person carrying on business in the Republic
    • Rules for Section 101A of the Act
      • Electronic communication for the purpose of customs and excise procedures
        • Numbering of rules, meanings of expressions, , delegation and application for registration as registered user
        • Mandatory electronic communication of reports, declarations and certain applications
        • Requirements specified in section 101A(5)
        • Approval, refusal, cancellation or suspension of registration
        • Keeping of records
        • Submission of documents electronically and digital signature
        • Proof of electronic communications
        • Communication by proper document if a computer system is inoperative
        • Acknowledgement of receipt
        • Implementation arrangements for Internet users and amendment of existing user agreements
        • Communication when any tariff heading or item of any Schedule is amended
        • Electronic Communication: User Agreement (Rule 101A.03)
        • Annexure A - Digital Signature
    • [Deleted] Rules for Section 105 of the Act
    • Rules for Section 106 of the Act
      • Samples
    • Rules for Section 107A of the Act
      • Requirements in respect of tobacco growers and tobacco leaf dealers
    • Rules for Section 110 of the Act
      • Product counters on cigarette production lines
    • Rules for Section 116 of the Act
      • Manufacture of excisable goods solely for use by the manufacturer
    • Rules for Section 119A of the Act
      • 119A.00
      • Adaptation of section 39(1)(c)
      • Rules in terms of 119A.S39(1)(c) 
      • Adaptation of section 39(2B)
      • Rules in terms of 119.S39(2B)
      • Adaptation of section 64B(1)
      • Adaptation of section 64D(1)
      • Adaptation of section 101A(10)(d)
      • Rules in terms of 119A.S101A(10)(d)
      • Adaptation of section 113(2)
    • Rules for Section 120 of the Act
      • Hours of attendance at offices
      • Definitions
      • Application for special or extra attendance
      • Charges and payment for special or extra attendance
      • Transportation and accommodation
      • Services for which special or extra attendance is not charged
      • Services for which special or extra attendance is charged
      • Surety bonds
      • Currency conversions for determining value of goods exported or to be exported
        • Penal provisions
  • Chapter XIIA : Rules in terms of section 120(1)(e) and (o)
    • Rules in terms of Section 120A of the Act
      • Declaration procedures in respect of "commercial  goods" removed within the common customs area (the Republic, Botswana, Lesotho, Namibia and Swaziland)
      • Payment procedures in respect of "commercial  goods" removed within the common customs area (the Republic, Botswana, Lesotho, Namibia and Swaziland)
      • Designated commercial ports
      • Import control measures in respect of goods subject to anti-dumping, countervailing or safeguard duties entering South Africa from or through a BLNS country
  • Schedule to the Rules
    • Places of Entry, Warehousing Places, Places for particular and Limited Purposes, etc
      • Places of entry (Section 6(1)(a) of the Act) 
      • Warehousing places (Section 6(1)(c) of the Act)
      • Places for particular and limited purposes (Section 6(1)(d) of the Act)
      • Customs and excise airports (Section 6(1)(e) of the Act)
      • Places for the landing or embarkation of persons and the landing, loading or examination of goods (including baggage) at places of entry or at customs and excise airports (Section 6(1)(f) of the Act)
      • Transit sheds (Section 6(1)(g) of the Act)
      • Container terminals (Section 6(1)(hA) of the Act)
      • Places where container depots may be established (Section 6(1)(hB) of the Act)
      • Places where degrouping depots may be established (Section 6(1)(hC) of the Act)
    • Hours of General Attendance
      • Official hours of attendance
      • Hours of business
    • Prescribed Forms
    • [Deleted] 202.02A
    • Purpose code table (South African Products) ex warehouse
    • [Deleted] 202.03
    • Space to be provided on bill of entry forms for specific Purposes
    • Binding margins
    • Revenue Stamp
    • Original and copies presented
    • General
    • [Deleted] 209.00
  • Forms 
• Notices
  • Effective date in respect of Amendments of Rules under Sections 77H and 120 of the Act
    • Notice No. R. 516 of 2019
  • Imposition of Provisional Payment (PP/155)
    • Notice No. R. 1222 of 2020