Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 38A of the ActDefinitions |
| 38A.01 | For the purposes of these rules, tariff heading 99.92 of Part 1 of Schedule No. 1 and any form to which these rules relate, any word or expression to which a meaning has been assigned in the Act shall bear the meaning so assigned and unless otherwise specified or the context otherwise indicates— |
"bonded goods" means any—
| (a) | imported goods, whether liable to duty or free of duty; or |
| (b) | dutiable locally-produced goods, |
that are entered for storage in accordance with the provisions of the Act for storage and stored in a licensed special customs and excise warehouse for supply as stores and spares and equipment to foreign-going ships and aircraft;
"equipment" means goods, excluding stores and spares, and tools temporarily imported, of a removable but not a consumable nature, for use on board a foreign-going ship or aircraft during voyage, including survival equipment, accessories such as lifeboats, life saving devices, furniture, apparel for ship or aircraft crew and similar goods;
"exporter" means an exporter who supplies stores or spares and equipment to foreign-going ships or aircraft;
[Definition substituted by section 3(a) of Notice No. R.1768, GG45931, dated 18 February 2022 - must be regarded to have come into effect on 19 January 2021, the date on which the Tax Administration Laws Amendment Act, 2021 (Act No. 21 of 2021), came into effect]
"foreign-going aircraft" means—
| (a) | an aircraft at an airport, landing strip or other place in the Republic if that aircraft— |
| (i) | has arrived at that place in the course of a voyage from outside the common customs area to a destination or destinations inside the Republic, whether that place is that destination or one of those destinations or a stopover on its way to that or any of those destinations and is scheduled to depart from the Republic to a final destination outside the common customs area; or |
| (ii) | is scheduled to depart from that place in the course of a voyage to a final destination outside the common customs area, whether that place is its place of departure to that final destination or a stopover or one of several stopovers in the Republic or the common customs area from where it departs in the course of that voyage; |
| (b) | an aircraft in the airspace above the Republic on a voyage referred to in paragraph (a)(i) or (ii); or |
| (c) | an aircraft on a voyage from a place outside the Republic or from any place in any other country in the common customs area to a final destination outside the common customs area– |
| (i) | passing through the airspace above the Republic; or |
| (ii) | making a stopover at any airport, landing strip or other place in the Republic; and |
| (d) | an aircraft contemplated in paragraph (a), (b) or (c) that is used in the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration; |
"foreign-going ship" means—
| (a) | a ship at a seaport, harbour or other place in the Republic if that ship— |
| (i) | has arrived at that place in the course of a voyage from outside the common customs area to a destination or destinations inside the Republic, whether that place is that destination or one of those destinations or a stopover on its way to that or any of those destinations and is scheduled to depart from the Republic to a final destination outside the common customs area; or |
| (ii) | is scheduled to depart from that place in the course of a voyage to a final destination outside the common customs area, whether that place is its place of departure to that final destination or a stopover or one of several stopovers in the Republic or the common customs area from where it departs in the course of that voyage; |
| (b) | a ship in the territorial waters of the Republic on a voyage referred to in paragraph (a)(i) or (ii); or |
| (c) | a ship on a voyage from a place outside the Republic or from any other country in the common customs area to a final destination outside the common customs area— |
| (i) | passing through the territorial waters of the Republic; or |
| (ii) | making a stopover at any place in the Republic; and |
| (d) | a ship contemplated in paragraph (a), (b) or (c) that is used in the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration; |
"goods in free circulation" means goods which are not subject to any customs or excise procedure contemplated in the Act;
"licensee" means a licensee of a special customs and excise storage warehouse licensed for the storage of goods for supply as stores or spares and equipment to foreign-going ships or aircraft;
[Definition substituted by section 3(b) of Notice No. R.1768, GG45931, dated 18 February 2022 - must be regarded to have come into effect on 19 January 2021, the date on which the Tax Administration Laws Amendment Act, 2021 (Act No. 21 of 2021), came into effect]
"stores" means any bonded goods and goods in free circulation taken on board a foreign-going ship or foreign-going aircraft intended to be used—
| (a) | by travellers and crew on board the ship, or aircraft during that voyage; |
| (b) | as duty and tax-free items for sale on board the ship, or aircraft; or |
| (c) | for the operation and maintenance of the ship, or aircraft on or during that voyage but excluding spares and equipment and fuel levy goods; |
"spares" means parts which are to be used in the course of repair or maintenance as replacements on a foreign-going ship or aircraft;
"the Act" includes any provisions of "this Act" as defined in the Customs and Excise Act, 1964 (Act No. 91 of 1964);
"VAT" means value-added tax leviable in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991);
"VAT Act" means the Value-Added Tax Act, 1991 (Act No. 89 of 1991).