Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter V : Clearance and Origin of Goods, Liability for and Payment of Duties45. Determination of duty applicable |
| (1) |
| (a) | Notwithstanding anything to the contrary in this Act contained, all goods consigned to or imported into the Republic or stored or manufactured in a customs and excise warehouse or removed in bond shall upon being entered for home consumption be liable to such duties (including anti-dumping duties, countervailing duties and safeguard duties specified in Schedule No. 2 and new or increased duties referred to in section 58(1) and duties imposed under the provisions of section 53) as may at the time of such entry be leviable upon such goods. |
| (b) | Notwithstanding the provisions of paragraph (a) but subject to the provisions of section 40, any dutiable goods imported into or manufactured in the Republic and which were removed, taken or delivered without due entry for home consumption having been made in respect of such goods, shall be liable to such duties as may be leviable upon such goods at the time of such removal, taking or delivery or at the time of assessment by an officer, whichever yields the greater amount of duty. |
| (2) | For the purposes of this section, the time of entry for home consumption of— |
| (a) | goods imported by post (and not entered at a customs and excise office before a Controller) shall be deemed to be the time when such goods are assessed for duty; and |
| (b) | goods imported otherwise shall be deemed to be the time when the bill of entry concerned is delivered to the Controller in terms of section 39(1)(a) and at a place indicated by the Controller, irrespective of whether that bill of entry is returned by the Controller in order to be adjusted as required by the Controller, provided it is redelivered, so adjusted, to the Controller within five days calculated as prescribed by rule, after the day on which it was so returned by the Controller. |