Table of Contents
Table of Contents 1
FOREWORD 3
Observed structural changes 4
PREAMBLE 4
CHAPTER 1 Interpretation, Application & Administration of this Act 4
Some examples of different terms used in the Customs Control Act: 5
CHAPTER 2 Customs Control, places of entry and exit and Customs controlled Areas 6
CHAPTER 3 Reporting, Requirements for Inbound and Outbound vessels, Aircraft, Trains, Buses, 7
CHAPTER 4 General Principles Governing Clearance and Release of Goods and Customs Procedures 9
Timeframes for clearance of goods 10
CHAPTER 5 General Principles Governing Transport, Sealing and Loading of Goods 13
CHAPTER 6 Tax Status of Goods 14
CHAPTER 7 Standard Processes and Requirements for Clearance and Release of Goods 16
CHAPTER 8 Home Use of Goods 18
CHAPTER 9 National and International Transit 18
CHAPTER 10 Excise Warehouse Transit Procedure 19
CHAPTER 11 Transhipment Procedure 20
CHAPTER 12 Temporary Admissions Procedure 21
CHAPTER 13 Warehousing Procedure 24
CHAPTER 14 Tax Free Shop Procedure 25
CHAPTER 15 Stores Procedure 26
CHAPTER 16 Export Procedure 27
CHAPTER 17 Temporary Export Procedure 28
CHAPTER 18 Inward Processing Procedure 29
CHAPTER 19 Home Use Processing Procedure 31
CHAPTER 20 Outward Processing Procedure 32
CHAPTER 21 Customs Processing of Persons Entering or Leaving the Republic 34
CHAPTER 22 International Postal Articles Handled by South African Post Office 35
CHAPTER 23 Access to and Sampling of Goods 36
CHAPTER 24 Expedited Clearance and Release of Goods 36
CHAPTER 25 Damaged, Destroyed, Lost or Unaccounted Goods 38
CHAPTER 26 Abandonment of Goods to Commissioner and Destruction of Goods under Customs Supervision 39
CHAPTER 27 State Warehouses 40
CHAPTER 28 Registration 43
CHAPTER 29 Licensing 45
CHAPTER 30 Accreditation 47
CHAPTER 31 Security for Payment of Tax and Other Money owed to Commissioner 48
CHAPTER 32 Recovery of Debt under this Act 49
CHAPTER 33 General Enforcement Functions 49...