[Section 76 heading substituted by section 59(a) of the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020), GG44083, dated 20 January 2021]
(1)
| (a) | No refund of any duty or other charge in respect of imported goods, excisable goods, surcharge goods or fuel levy goods, other than a refund provided for under section 75 or 77, shall be paid or granted except in accordance with the provisions of this section. |
| (b) | Any refund of export duty in respect of goods specified in Part 6 of Schedule No.1 shall be paid or granted in accordance with the provisions of this section; |
[Section 76(1) substituted by section 59(b) of the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020), GG44083, dated 20 January 2021]
| (2) | The Commissioner shall, subject to the provisions of subsection (4), consider any application for a refund or payment from any applicant who contends that he has paid any duty or other charge for which he was not liable or that he is entitled to any payment under this Act by reason of— |
| (a) | an error in determining an assessment or calculating the amount thereof; |
| (b) | the duty having been assessed on a value higher than the value for duty purposes; |
| (c) | a determination under section 47(9) or incorrect tariff classification; |
| (d) | the goods concerned having been damaged, destroyed or irrecoverably lost by circumstances beyond his control prior to the release thereof for home consumption, or in the case of goods destined for export, after the release thereof but prior to the departure of the goods from the Republic; |
[Section 76(2)(d) substituted by section 59(c) of the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020), GG44083, dated 20 January 2021]
| (e) | all or part of such goods having been shortlanded, shortshipped or shortpacked in the case of imported goods, or shortshipped or shortpacked in the case of goods exported; |
[Section 76(2)(e) substituted by section 59(d) of the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020), GG44083, dated 20 January 2021]
| (eA) | the return of security contemplated in section 107(2)(a) lodged on a bill of entry by the applicant in the form of a provisional payment; |
[Section 76(2)(eA) inserted by section 20(a) of the Tax Administration Laws Amendment Act, 2023, GG49947, dated 22 December 2023 - comes into effect on a date to be determined by the Minister by notice in the Government Gazette (section 19(2))]
| (f) | the substitution of any bill of entry in terms of section 40(3); |
[Section 76(2)(g) substituted section 20(b) of the Tax Administration Laws Amendment Act, 2023, GG49947, dated 22 December 2023 - comes into effect on a date to be determined by the Minister by notice in the Government Gazette (section 20(2))]
| (h) | duty having been paid, notwithstanding the provisions of section 49(9), on any goods at the general rate of duty specified in respect thereof in any heading or subheading in Part 1 of Schedule No. 1 and proof is produced that the goods concerned qualify for a preferential rate of duty specified for such heading or subheading in the said Part 1 of the said Schedule No. 1. |
| (3) | Except with the permission of the Commissioner, any application for a refund under this section shall not relate to more than one bill of entry or other document in respect of which the alleged overpayment was made. |
| (4) | No application for a refund or payment in terms of this section shall be considered by the Commissioner unless it is received by the Controller, duly completed and in the form as may be prescribed by rule and supported by the necessary documents and other evidence to prove that such refund or payment is due under this section— |
| (a) | within a period of two years from the date on which the charge to which the application relates was paid; or |
| (b) | in any other case within the relevant period specified in section 76B. |
| (5) | If, after considering any application for a refund or payment in terms of this section, the Commissioner is satisfied that the applicant is entitled to any such refund or payment, the Commissioner may pay to the applicant the amount due to him: Provided that no refund shall be made under this section if, in the case of goods imported by post, the amount thereof is less than fifty cents or, in the case of goods imported in any other manner, less than five rand or, in the case of excisable goods manufactured in the Republic, less than two rand, unless the Commissioner is satisfied that exceptional circumstances exist which warrant such refund. |
