| (a) | Every importer of goods shall within seven days of the date on which such goods are, in terms of section ten deemed to have been imported except in respect of goods in a container depot as provided for in section 43(1)(a) or within such time as the Commissioner may prescribe by rule in respect of any type of cargo, means of carriage or any person having control thereof after landing, make due entry of those goods as contemplated in section 39: Provided that, subject to the permission of the Controller— |
[Words preceding section 38(1)(a)(i) substituted by section 9 of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023]
| (i) | containers temporarily imported; |
| (iii) | goods which in the opinion of the Commissioner are of no commercial value; or |
| (iv) | goods imported under an international carnet; and |
| (v) | goods of a value for duty purposes not exceeding R500, and on which no duty is payable in terms of Schedule No. 1 |
need not be so entered.
| (aA) | The Commissioner may, in respect of dutiable goods imported by air of a value for duty purposes not exceeding R500 and for which immediate clearance is requested, allow a licensee of any premises licensed under the provisions of this Act to remove such goods for home consumption and to pay the duties due at such time on compliance with such conditions as the Commissioner may specify by rule and impose in each case. |
(b)
| (i) | Any importer may, at any place appointed under the provisions of this Act for the entry of goods, make such entry of goods which have been loaded on a ship or delivered to the carrier which conveys the goods by vehicle to the Republic for discharge at that place, notwithstanding the fact that such ship or vehicle has not yet arrived at that place; |
| (ii) | If any goods referred to in subparagraph (i) have not been so loaded at the time of entry as provided in section 45 (2), the importer shall be guilty of an offence and those goods shall be deemed not to have been entered. |
| (2) | [Section 38(2) deleted by section 123(c) of Act No. 60 of 2001] |
| (a) | Every exporter of any goods shall, before such goods are exported from the Republic, deliver, during the hours of any day prescribed by rule, to the Controller a bill of entry in the prescribed form, but the Commissioner may— |
| (i) | if no export duty is payable on and no obligation or condition is to be fulfilled or complied with under any law in respect of such goods; or |
| (ii) | in the case of goods to be exported overland by way of a vehicle (excluding an aircraft and a train) which are loaded for export at a place other than a place appointed under section 6 where goods may be entered for customs and excise purposes, |
allow such a bill of entry to be delivered at such time as he deems reasonable.
| (b) | For the purposes of paragraph (a), in relation to the delivery of a bill of entry, the goods referred to therein shall be deemed to have been exported from the Republic— |
| (i) | in the case of goods to be exported in a ship, at the time when such goods are delivered to the port authority, a depot operator, the master of the ship concerned or a container operator, as the case may be; |
| (ii) | in the case of goods to be exported in an aircraft, at the time when such goods are delivered to the pilot of the aircraft concerned or are brought within the control area of the airport authority concerned, as the case may be; |
| (iii) | in the case of goods to be exported in a train, at the time when such goods are delivered to the railway authority; |
| (iv) | in the case of goods to be exported overland in a vehicle (excluding an aircraft and a train), subject to the provisions of paragraph (a), at the time when such goods are loaded on the vehicle concerned. |
(c) [Section 38(3)(c) has been deleted]
(4)
| (a) | The Commissioner may by rule permit any excisable goods or fuel levy goods and any class or kind of imported goods, which he may specify by rule, to be removed from a customs and excise warehouse on the issuing by the owner of such goods of a prescribed certificate or an invoice or other document prescribed or approved by the Commissioner, and the payment of duty on such goods at a time and in a manner specified by rule, and such certificate, invoice or other document, shall for the purposes of section 20(4), and subject to the provisions of section 39(2A), be deemed to be a due entry from the time of removal of those goods from the customs and excise warehouse. |
| (b) | No such goods may be removed from a customs and excise warehouse or appropriated for use by the owner prior to or without the issuing of such certificate, invoice or other document. |
(5) [Section 38(5) has been deleted]
(6) [Section 38(6) has been deleted]
