| (1) | Notwithstanding anything to the contrary in this Act contained— |
| (ii) | the licensee of any customs and excise manufacturing warehouse in which excisable or fuel levy goods are manufactured; |
| (iii) | the licensee of any storage warehouse in which excisable or fuel levy goods are stored; |
| (iv) | the licensee or owner of any imported goods stored in a customs and excise storage warehouse; or |
| (v) | any clearing agent licensed in terms of section 64B appointed by such importer, owner of licensee, |
may enter such goods for removal in bond and may remove such goods or cause such goods to be removed—
| (aa) | in the case of goods contemplated in subparagraph (i), to any place in the Republic appointed as a place of entry or warehousing under this Act or to any place outside the Republic: Provided that any goods which are in transit through the Republic as contemplated in subsection (1A), may only be so entered and removed or caused to be so removed by such licensed clearing agent; or |
| (bb) | in the case of goods contemplated in subparagraphs (ii), (iii) or (iv), to any warehousing place in the Republic or to any place in any other country in the common customs area appointed as a warehousing place for rewarehousing at that place in another such warehouse. |
| (b) | the master of a ship or pilot of an aircraft from which any goods were landed at a place in the Republic to which such goods were not consigned may remove such goods in bond to the place to which they were consigned provided evidence is produced to the Controller before entry for removal of the identity of such goods and that the goods in question were consigned to the place to which they are proposed to be removed; |
| (c) | except if the Commissioner determines otherwise by rule, the owner of or any person beneficially interested in any goods which are in transit through the Republic from any other territory in Africa to any place outside the Republic may remove such goods in bond from the place where they entered the Republic to the place where they are destined to leave the Republic; |
| (d) | a container operator may remove any container in bond to the container depot licensed in terms of section 64A, or to the container terminal contemplated in section 6(1)(hA), to which it was consigned, without furnishing the security provided for in subsection (6) of this section, and the manifest of the goods packed in such container shall be deemed to be due entry for removal in bond of that container; |
[Section 18(1)(d) substituted by section 11 of the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020), GG44080, dated 20 January 2021]
| (e) | the pilot of any aircraft may remove in bond any goods landed from any aircraft at a place in the Republic and for which an air cargo transfer manifest has been completed, to their place of entry for the Republic, without furnishing the security provided for in subsection (6), and such air cargo transfer manifest shall be deemed to be due entry for removal in bond of such goods; |
| (f) | any goods entered for removal in bond may, except if exempted by rule, when carried by road only be transported by a licensed remover of goods in bond contemplated in section 64D, whether or not the goods are wholly or partly transported by road. |
| (1A) | For the purposes of subsection (1)(a) imported goods landed in the Republic includes goods in transit through the Republic which are destined for removal to a consignee in any country outside the Republic. |
| (2) | In addition to any liability for duty incurred by any person under any provision of this Act, but subject to the provisions of section 99(2), the person who enters any goods for removal in bond or who may remove in bond any goods contemplated in subsection (1) and who removes or causes such goods to be so removed, shall subject to the provisions of subsection (3), be liable for the duty on all goods which are so entered and so removed in bond. |
(3)
| (a) | Subject to subsection (4), any liability for duty in terms of subsection (2) shall cease if— |
| (i) | goods destined for a place in the common customs area, have been duly entered at that place; or |
(ii)
| (aa) | goods destined for a place beyond the borders of the common customs area have been duly taken out of that area; or |
| (bb) | in circumstances and in accordance with procedures which the Commissioner may determine by rule the goods have been duly accounted for in the country of destination. |
| (b) | Any person who is liable for duty as contemplated in subsection (2) must— |
| (i) | obtain valid proof that liability has ceased as specified in paragraph (a)(i) or (ii) within the period and in compliance with such requirements as may be prescribed by rule; |
| (ii) | keep such proof and other information and documents relating to such removal as contemplated in section 101 and the rules made thereunder available for inspection by an officer; and |
| (iii) | submit such proof and other information and documents to the Commissioner at such time and in such form and manner as the Commissioner may require; or |
| (aa) | notify the Commissioner immediately if liability has not ceased as required in terms of paragraph (a)(i) or (ii) or valid proof has not been obtained as contemplated in subparagraph (i); and |
| (bb) | submit payment of duty and value-added tax payable in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), together with such notification as if the goods were entered for home consumption on the date of entry for removal in bond. |
| (c) | Subject to subsection (4), there shall be no liability for duty on any goods where such liability was discovered as a result of, or following upon any such inspection by an officer or a request by the Commissioner as contemplated in paragraph (b)(ii) and (iii), respectively, where that liability occurred on a date earlier than two years prior to the date on which such inspection commenced or such request was made. |
| (a) | liability has not ceased as contemplated in subsection (3)(a); or |
| (b) | the goods have been diverted or deemed to have been diverted as contemplated in subsection (13), |
such person shall, except if payment has been made as contemplated in subsection (3)(b)(iv), upon demand pay—
| (i) | the duty and value-added tax due in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), as if the goods were entered for home consumption on the date of entry for removal in bond; |
| (ii) | any amount that may by due in terms of section 88(2); and |
Provided that such payment shall not indemnify a person against any fine or penalty provided for in this Act.
| (5) | No goods shall be removed in bond in terms of this section from the place where they were landed in the Republic or where they entered the Republic until they have been entered for removal in bond and such entry shall be deemed to be due entry in respect of such goods at that place for the purposes of this Act. |
| (6) | No entry for removal in bond shall be tendered by or may be accepted from a person who has not furnished such security as the Commissioner may require and the Commissioner may at any time require that the form, nature or amount of such security shall be altered in such manner as he may determine. |
| (7) | The removal in bond of goods shall be subject to the rules and such conditions as the Commissioner may impose in respect of such goods or any class or kind of such goods or goods removed in circumstances specified by him and the Controller may refuse to accept entry for the removal in bond of goods from a remover who has failed to comply with such rules or conditions or who has committed an offence referred to in section 80. |
| (8) | Goods removed in bond shall not be delivered or removed from the control of the Controller at the place of destination in the Republic except upon due entry according to the first account taken of such goods on landing or on entry for removal in bond thereof or according to the contents of the packages containing such goods as reflected on the invoice issued by the supplier in respect of such goods, and payment of any duty due, including, subject to the provisions of section 75(18) any duty due on any deficiency. |
| (9) | [Section 18(9) deleted by section 11(e) of Act 45 of 1995] |
| (10) | The State or any officer shall in no case be liable for any loss of or damage of whatever nature to any goods removed in bond or for any loss or damage sustained by reason of wrong removal or delivery. |
| (11) | Notwithstanding the provisions of this section, the Commissioner may, subject to such conditions as he may impose, in respect of goods in transit through the Republic from any other territory in Africa to any destination outside the Republic, or any class or kind of such goods or any such goods removed in bond in circumstances specified by him, allow such goods to be entered for removal in bond at a place other than the place where the goods entered the Republic. |
| (12) | The Commissioner may determine the roads and routes and the means of carriage of any goods removed in bond or any class or kind of such goods or any such goods carried in circumstances specified by him. |
| (i) | No person shall, without the permission of the Commissioner, divert any goods removed in bond to a destination other than the destination declared on entry for removal in bond or deliver such goods or cause such goods to be delivered in the Republic except into the control of the department at the place of destination. |
| (ii) | Goods shall be deemed to have been so diverted where— |
| (aa) | no permission to divert such goods has been granted by the Commissioner as contemplated in subparagraph (i) and the person concerned fails to produce valid proof and other information and documents for inspection to an officer or to submit such proof, information and documents to the Commissioner as required in terms of subsection (3)(b)(ii) and )(iii), respectively; |
| (bb) | any such proof is the result of fraud, misrepresentation or non-disclosure of material facts; or |
| (cc) | such person makes a false declaration for the purpose of this section. |
| (iii) | Where any person fails to comply with or contravenes any provision of this subsection the goods shall be liable to forfeiture in accordance with this Act. |
| (i) | Notwithstanding the provisions of paragraph (a), the Commissioner may, in such circumstances and subject to such conditions as the Commissioner may prescribe by rule permit goods in transit through the Republic or any class or kind of such goods to be delivered to any place approved by him for the purposes of— |
| (aa) | carrying out activities for the purpose of preserving or maintaining the goods; |
| (bb) | inspection of the goods; |
| (ff) | re-packing the goods; |
| (gg) | sealing the goods or the transport unit; |
| (hh) | exercising control over the movement of goods into, in and from such place; and |
| (ii) | any other activity that may be necessary to prepare and forward the goods for transit. |
| (ii) | The goods shall not be removed from such place to the place where they are destined to leave the Republic unless the duty on any deficiency has been paid to the Controller. |
| (14) | The Commissioner may specify the particulars to be reflected on the entry for removal in bond and the documents to be produced by the remover upon entry for removal in bond in respect of any goods removed in bond, or any class or kind of such goods or any such goods removed in circumstances or to a destination specified by him. |
