Customs and Excise Act, 1964 (Act No. 91 of 1964) > Chapter IXA : Advance Rulings

(1)	For the purposes of this Chapter—

‘‘advance origin ruling’’

means a ruling issued by the Commissioner on the origin of goods of a specific class or kind in order to settle in advance the origin of goods of that class or kind when entered by or on behalf of the recipient for home consumption or another purpose for which the goods are entered during the validity period of the ruling;

‘‘advance ruling’’

means—

(a)	an advance tariff ruling;

(b)	an advance valuation ruling; or

(c)	an advance origin ruling;

‘‘advance tariff ruling’’

means a ruling issued by the Commissioner on the tariff classification of goods of a specific class or kind in order to settle in advance the tariff classification of goods of that class or kind when entered by or on behalf of the recipient for home consumption or for another purpose in terms of the provisions of this Act during the validity period of the ruling;

‘‘advance valuation ruling’’

means a ruling issued by the Commissioner on a valuation criterion in order to settle in advance, prior to the application of that valuation criterion in the valuation of goods of that class or kind when entered by or on behalf of the recipient for home consumption or for another purpose in terms of the provisions of this Act during the validity period of the ruling; and

‘‘application’’

means an application for an advance ruling in terms of this Chapter;

‘‘recipient’’,

in relation to an advance ruling, means a person to whom an advance ruling has been issued; and

‘‘valuation criterion’’

means a criterion for determining the customs value of goods of any specific class or kind in accordance with sections 65, 66 and 67 which criterion remains constant in different transactions between the same parties for the same kind of goods.

(2)	An applicant’s tax matters must be considered to be in order—

(a)	if that applicant has no outstanding—

(i)	taxes, interest, penalties or other amounts due and payable to SARS for which he or she is liable in terms of this Act, or has made arrangements with SARS for the payment of any outstanding amounts; or

(ii)	tax returns or other documents that must be submitted for tax purposes to SARS in terms of this Act, or has made arrangements with SARS for the submission of any outstanding documents; and

(b)	if that applicant is tax compliant as contemplated in section 256(3) of the Tax Administration Act.

[Chapter IXA(74B) inserted by section 17(1) 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 17(2))]

Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter IXA : Advance Rulings