To amend the Customs and Excise Act, 1964, so as to further regulate the disclosure of information; to exclude certain dealers in excisable goods from licensing; to further regulate liability for duties and the entry of goods; to further regulate disposal of fuel levy; to further regulate the calculation of the value for excise duty purposes and the refunds of duties on distillate fuel; to extend and amend the provisions regarding offences; to prohibit the removal of detained goods; to further regulate the detention of goods for the purpose of other laws; to amend Schedule No. 1 to the said Act; to provide for the continuation of certain amendments of Schedules 1 to 6 to the said Act; and to effect certain textual alterations; and to provide for matters connected therewith.
(Assented to 28 June 1993.
Amendment of section 4 of Act 91 of 1964, as amended by section 2 of Act 105 of 1969, section 2 of Act 110 of 1979, sections 3 and 15 of Act 98 of 1980, section 2 of Act 84 of 1987, section 4 of Act 59 of 1990 and section 1 of Act 105 of 1992 1.
(3B) (a) Notwithstanding the provisions of subsection (3), the Commissioner may from time to time by notice in the Gazette publish a list of the names of persons in respect of whom a penalty of R10 000 or more has been imposed under section 91 for offences referred to in section 80, 82, 83, 84 or 86.
the amount of the penalty imposed.
Amendment of section 36A of Act 91 of 1964, as inserted by section 11 of Act 105 of 1969 and substituted by section 16 of Act 59 of 1990 2.
"(1) Every manufacturer of excisable goods specified in Section B of Part 2 of Schedule No. 1, and every owner of excisable goods specified in Section B of Part 2 of Schedule No. 1 manufactured for him partly or wholly from materials owned by such owner, and every dealer of a class designated by the Commissioner, in pearls, precious and semi-precious stones, precious metals, metals clad with precious metals or articles containing or manufactured of such pearls, precious and semi-precious stones, precious metals or metals clad with precious metals (excluding imitation jewellery) shall license his premises as a special customs and excise warehouse for purposes of excise duty specified in Section B of Part 2 of Schedule No. 1 in terms of the provisions of this Act, and no such manufacturer or owner or dealer shall manufacture or deal in or with excisable goods specified in Section B of Part 2 of Schedule No. 1 unless he has so licensed his premises: Provided that the Commissioner may in his discretion and to the extent he deems fit, exempt, on the conditions imposed by him in each case, any such manufacturer or owner from the requirements of this Act.".
Amendment of section 44 of Act 91 of 1964, as amended by section 10 of Act 95 of 1965, sections 1 and 5 of Act 57 of 1966, section 16 of Act 105 of 1969, section 7 of Act 71 of 1975, section 8 of Act 112 of 1977, section 5 of Act 110 of 1979, section 15 of Act 98 of 1980, section 3 of Act 89 of 1984, section 5 of Act 52 of 1986, section 13 of Act 84 of 1987 and section 21 of Act 59 of 1990 3.
"(8A) Notwithstanding anything to the contrary in this Act contained, any person who owns, purchases, removes, receives, takes, delivers or deals with or in any imported goods or excisable goods or fuel levy goods which should have been duly entered, in terms of any agreement, for home consumption in any territory with the government of which such anagreement has been concluded under section 51, shall be liable for the duty on such goods brought into the Republic from such territory, and if the question arises whether such goods have been duly entered for home consumption, it shall be presumed, unless the contrary is proved, that such goods have not been so entered, and such goods shall be subject to the provisions of this Act as if they were goods which have, contrary to the provisions of subsection 47A(1), not been duly entered for home consumption in the Republic.".
Substitution of section 47A of Act 91 of 1964, as inserted by section 7 of Act 101 of 1985 and amended by section 16 of Act 84 of 1987 4.
47A. (1) Subject to the provisions of this Act, no person shall remove, receive, take, deliver or deal with or in any imported or excisable goods or fuel levy goods intended for home consumption unless such goods have been duly entered for home consumption.
If an officer discovers any imported or excisable goods or fuel levy goods which are alleged to have been duly entered, in terms of any agreement, for home consumption in any territory with the government of which the Republic has concluded such an agreement in terms of section 51, and he has reasonable cause to believe that such goods have not been so entered, he may detain such goods, and such goods shall thereupon be presumed, unless the contrary is proved, not to have been so entered and shall be subject to the provisions of this Act as if they were goods which have, contrary to the provisions of subsection (1), not been duly entered for home consumption in the Republic.
Substitution of sect on 47B of Act 91 of 1964, as inserted by section 17 of Act 84 of 1987 5.
pay monthly to every regional services council established under the Regional Services Councils Act, 1985 (Act No. 109 of 1985), and to every joint services board established under the KwaZulu and Natal Joint Services Act, 1990 (Act No.
dispose of such part of the balance of the amount of any fuel levy paid in terms of the said section 47(1) as may be determined jointly by the Minister and any other Minister who may lay claim thereto by virtue of the provisions of any other law.
Subsection (1) shall come into operation on 1 July 1993.
Amendment of section 69 of Act 91 of 1964, as substituted by section 12 of Act 68 of 1989 and amended by section 1 of Act 111 of 1991 and section 3 of Act 105 of 1992 6.
"For the purpose of assessing the excise duty on any goods manufactured in the Republic and specified in Section B of Part 2 of Schedule No. 1, the value thereof shall, subject to the provisions of this section, be taken to be the full and final market price (before deduction of any discounts other than cash discounts) at which, at the time of sale, such or similar goods are freely offered for sale, for consumption in the Republic, for purposes of trade in the principal markets of the Republic in the ordinary course of trade, in the usual wholesale quantities and in the condition and the usual packing ready for sale in the retail trade, to any merchant wholesaler in the Republic not deemed to be related as specified in section 66(2)(a) under fully competitive conditions, plus the cost of packing and packages and all other expenses incidental to placing the goods on rail any vehicle for delivery to the purchaser, plus any nonrebated excise duty payable in terms of Section A of Part 2 of Schedule No. 1 on such goods, but excluding the non-rebated excise duty payable in terms of Section B of Part 2 of Schedule No.
"(iii) the cost of packing or packages or any other expenses incidental to placing the goods on rail any vehicle."
"(3) If in the opinion of the Commissioner goods are sold or otherwise disposed of under such conditions that the value thereof cannot be ascertained in terms of subsection (1)(a) (1)(b) or (2), as the case may be, the Commissioner may determine a value, which shall, subject to the right of appeal to the court, be deemed to be correct for the purposes of this Act, and any amount due in terms of any such determination shall remain payable as long as such determination remains in force.".
Amendment of section 75 of Act 91 of 1964, as amended by section 13 of Act 95 of 1965, section 10 of Act 57 of 1966, section 8 of Act 85 of 1968, section 24 of Act 105 of 1969, section 8 of Act 103 of 1972, section 2 of Act 68 of 1973, section 9 of Act 71 of 1975, section 27 of Act 112 of 1977, section 8 of Act 93 of 1978, section 10 of Act 110 of 1979, section 15 of Act 98 of 1980, section 19 of Act 86 of 1982, section 6 of Act 89 of 1984, section 11 of Act 101 of 1985, section 9 of Act 52 of 1986, section 23 of Act 84 of 1987, section 8 of Act 69 of 1988, section 13 of Act 68 of 1989, section 29 of Act 59 of 1990 and section 13 of Act 61 of 1992 7.
"(7A) Any person to whom a refund of customs or excise duty or fuel levy has been granted on any distillate fuel in terms of the provisions of item 533.01 or 540.02 of Schedule No. 5 or item 609.05.10 or 640.03 of Schedule No. 6, as the case may be, and who has disposed of such fuel or has applied such fuel or any portion thereof for any purpose or use otherwise than in accordance with the provisions of such items and the use declared in the relevant application for refund, shall pay on demand to the Commissioner the full amount of any refund granted to him in respect of such fuel or such portion thereof as the Commissioner may in his discretion determine, during such period of two years as the Commissioner may determine, failing which such amount or such portion shall berecoverable in terms of this Act as if it were the duty or levy concerned.".
Amendment of section 80 of Act 91 of 1964, as amended by section 10 of Act 85 of 1968, section 27 of Act 105 of 1969, section 28 of Act 112 of 1977, section 22 of Act 86 of 1982, section 7 of Act 89 of 1984, section 12 of Act 52 of 1986, section 27 of Act 84 of 1987, section 32 of Act 59 of 1990 and section 8 of Act 105 of 1992 8.
"(o) contravenes the provisions of section 18(13), 18A(9), 20(4)bis, 35A(4), 37(9), 60(1), 63(1), 75(7A), 75(19), 88(1)(bA), 113(8)(c) or 114(2A); or".
Insertion of section 82 in Act 91 of 1964 9.
the imprint of which is identical to or resembles the imprint of a stamp referred to in paragraph (a) or of any stamp used by a governmental authority in a foreign country under any law of such country relating to customs or excise or to the import or export of goods, shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment.
Any person who without lawful excuse (the onus of proof of which shall be upon him) manufactures or has in his possession or under his control any stamp the imprint of which depicts the name of a company, firm or other business entity in a foreign country, or any signs or letters which could be reasonably understood to be a reference to such company, firm or business entity, shall be guilty of an offence and liable on conviction to a fine or imprisonment for a period not exceeding five years, or to both such fine and such imprisonment.
Amendment of section 88 of Act 91 of 1964, as amended by section 12 of Act 85 of 1968, section 30 of Act 112 of 1977, section 15 of Act 98 of 1980, section 28 of Act 84 of l987 and section 15 of Act 68 of l989 10.
"(bA) No person shall remove any ship, vehicle, plant, material or goods from any place where it was so detained or from a place of security determined by an officer, magistrate or member of the police force.".
Amendment of section 92 of Act 91 of 1964 11.
use any money in such fund, for the improvement of the benefits of officers generally or specially, for the purpose of establishing and maintaining intelligence systems and other special facilities and functions for detecting, preventing, deterring and combating customs fraud and for such other purposes to improve the effectiveness and efficiency of the administration of customs and excise services as the Commissioner may deem necessary.
(2) The Commissioner shall keep full and proper records of such fund, which shall be subject to audit by the Auditor-General.
The Commissioner shall pay at the end of any financial year any amount in excess of R5 million in such fund into the State I Revenue Fund.
Amendment of section 113 of Act 91 of 1964, as amended by section 17 Of Act 95 Of 1965, section 14 Of Act 57 of 1966, section 11 of Act 103 of 1972, section 5 of Act 68 of 1973, section 49 of Act 42 of 1974, section 25 of Act 86 of 1982, section 7 of Act 89 of 1983, section 31 Of Act 84 of l987, section 17 of Act 68 of 1989 and section 14 of Act 105 of 1992 12.
(8) (a) An officer may, for the purposes of any law other than this Act or at the request of a member of the police force or the authority administering such law, detain any goods while such goods are under customs control.
Such goods may be so detained where they are found or shall be removed to and stored at a place of security determined by such officer.
No person shall remove any goods from any place where they were so detained or from a place of security determined by an officer.
Any goods so detained may be released by the Commissioner to the South African Police, department of State the authority administering such law or personconcerned the importer.
by the deletion of subsection (10).
Amendment of Schedule No. 1 to Act 91 of 1964, as amended by section 19 of Act 95 of 1965, section 15 Of Act 57 of 1966, section 2 Of Act 96 of 1967, section 22 Of Act 85 of 1968, section 37 Of Act 105 of 1969, section 9 of Act 98 of 1970, section 2 Of Act 89 of 1971, section 12 Of Act 103 of 1972, section 6 Of Act 6X of 1973, section 3 Of Act 64 of 1974, section 13 of Act 71 of 1975, section 13 of Act 105 of 1976, section 38 Of Act 112 of 1977, section 3 of Act 114 of 1981, section 27 of Act 86 of 1982, section 10 of Act 89 of 1984, section 14 of Act 101 of 1985, section 11 of Act 69 of 198X, section 19 of Act 6X of l989, section 40 Of Act 59 of 1990, section 3 Of Act 111 of l991 and section 15 of Act 105 of 1992 13. (1) Schedule No. 1 to the principal Act is hereby amended to the extent set out in the Schedule to this Act.
Subject to the provisions of section 58(1) of the principal Act, this section shall be deemed to have come into operation on 17 March 1993.
Continuation of certain amendments of Schedules Nos. 1 to 6 to Act 91 of 1964 14. (1) Every amendment of Schedules Nos. 1 to 6 to the principal Act made under section 48(1) and (2), section 48A(1), section 56(1) or section 75(15) of the principal Act prior to 29 January 1993 shall not lapse by virtue of the provisions of section 48(6), 48A(2), 56(3) or 75(16) of the principal Act.
The amendment of Part 5 of Schedule No. 1 to the principal Act made under section 48(1) and (2) of the principal Act by Government Notice No.
R.506 of 26 March 1993, shall not lapse by virtue of the provisions of section 48(6) of the principal Act.
This Act shall be called the Customs and Excise Amendment Act, 1993.
Schedule AMENDMENTS TO SCHEDULE NO. 1 TO THE CUSTOMS AN.
If imported -6 502c/100l.