| (1) | No entry shall be valid unless— |
| (a) | in the case of imported or exported goods, the description and particulars of the goods and the marks and particulars of the packages declared in that entry correspond with the description and particulars of the goods and the marks and particulars of the packages as reported in terms of section seven, eight or twelve or in any certificate, permit or other document, by which the importation or exportation of those goods is authorized; |
[Section 40(1)(a) substituted by section 11(1)(a) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023]
| (b) | the goods have been properly described in the entry by the denomination and with the characters, tariff heading and item numbers and circumstances according to which they are charged with duty or are admitted under any provision of this Act or are permitted to be imported or exported; |
| (c) | the true value of the goods on which duty is leviable or which is required to be declared under the provisions of this Act and the true territory of origin, territory of export and means of carriage have been declared; |
| (d) | in the case of goods purchased by or sold, consigned or disposed of to any person in or outside the Republic, an invoice thereof, has been produced to the Controller; |
[Section 40(1)(d) substituted by section 11(1)(b) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023 - comes into effect on a date to be determined by the Minister by notice in the Government Gazette (section 11(2))]
| (e) | the correct duty due has been paid: Provided that no bill of entry shall be invalid by reason of any deferment referred to in the proviso to section 39(1)(b). |
| (2) | Goods taken or delivered or removed by virtue of an entry which is not valid out of any ship, aircraft, vehicle, transit shed, container terminal, container depot, customs and excise warehouse or other place where they have been deposited with the sanction of the Controller, shall be deemed to be goods landed or taken without due entry thereof: Provided that if such goods are included in any entry embracing more than one package, and it is shown that the invalidity arose without wilful default or negligence of anyone connected with the goods, and that such invalidity does not exist as to all the packages in that entry then only the packages not validly entered shall be deemed to have been landed or taken without due entry. |
| (a) | Subject to the provisions of sections 76 and 77 and on such conditions as the Commissioner may impose and on payment of such fees as he may prescribe by rule— |
| (i) | an importer or exporter or manufacturer of goods shall on discovering that a bill of entry delivered by him or her— |
| (aa) | does not in every respect comply with section 39, or |
| (bb) | is invalid in terms of subsection (1) of this section, |
adjust that bill of entry without delay by means of—
| (A) | a voucher of correction; or |
| (B) | in such other manner as the Commissioner may prescribed; or |
[Section 40(3)(a)(i) substituted by section 12(a) of the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020), GG44080, dated 20 January 2021]
| (aa) | a bill of entry has been passed in error by reason of duty having been paid on goods intended for storage or manufacture in a customs and excise warehouse under section 20 or for purposes or use under rebate of duty under section 75; or |
| (bb) | an importer, exporter or manufacturer on good cause shown, requests substitution thereof by another bill of entry in circumstances other than those contemplated in item (aa), |
the Commissioner may allow the importer, exporter or manufacturer concerned to adjust that bill of entry by substitution of a fresh bill of entry and cancellation of the original bill of entry, provided such goods, where a rebate of duty is being claimed, qualified at the time the duty was paid in all respects for that rebate.
Provided that where the purpose for which the goods are entered as specified on a bill of entry is not correct, such bill of entry must be adjusted in terms of subparagraph (ii),
and provided further that acceptance of such voucher or fresh bill of entry shall not indemnify such importer or exporter or manufacturer against any fine or penalty provided for in this Act.
[Section 40(3)(a) proviso substituted by section 12(b) of the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020), GG44080, dated 20 January 2021]
| (aA) | The provisions of paragraph (a)(ii) shall apply mutatis mutandis in respect of a bill of entry in which goods have according to the tariff heading, tariff subheading, item or circumstances according to which such goods are charged with duty, been described in error as goods other than goods intended for— |
| (i) | storage or manufacture in a customs and excise warehouse under section 20; or |
| (ii) | purposes or use under rebate of duty under section 75, |
in consequence of the fact that—
| (aa) | a determination of any such tariff heading, tariff subheading or item is, under section 47(9)(d), amended with retrospective effect as from a date before or on the date on which the goods described in such bill of entry have been entered for home consumption; |
| (bb) | any such determination is, under the said section 47(9)(d), withdrawn with such retrospective effect, and a new determination is thereunder made with effect from such withdrawal; or |
| (cc) | any Schedule is amended with such retrospective effect, |
and in which such goods, if such amendment or new determination had been in operation on the date on which such goods were so entered, would have been described as goods intended for the said storage or manufacture or the said purposes or use.
| (b) | No application for such substitution as is referred to in paragraph (a)(ii) or in that paragraph as read with paragraph (aA) shall be considered by the Commissioner unless it is received by the Controller, supported by the necessary documents and other evidence to prove that such substitution is justified where the application related to— |
| (i) | a substitution contemplated in paragraph (a)(ii)(aa), within a period of six months— |
| (bb) | in the case of any amendment of a determination referred to in item (aa) of paragraph (aA) or of a new determination referred to in item (bb) of the said paragraph (aA), from the date on which such amendment is effected or such new determination is made or, if such amendment or new determination is published by notice in the Gazette, the date on which such amendment or new determination is so published; or |
| (cc) | in the case of an amendment referred to in subparagraph (cc) of the said paragraph (aA), from the date on which such amendment is published by notice in the Gazette; and |
| (ii) | a substitution contemplated in paragraph (a)(ii)(bb), within a period of one month from the date the goods were entered on the bill of entry for which substitution is required or within such longer period as the Commissioner may prescribe by rule or determine in a specific instance. |
