Generalidades de la Logística

Part 1

Introductory provisions

Purpose and application of this Chapter

241. (1) The purpose of this Chapter is to regulate the transhipment procedure.

(2) This Chapter applies to the transfer of imported goods at a customs seaport or airport from one foreign-going vessel or aircraft to another.

Transhipment211

242. (1) Transhipment is a customs procedure that allows imported goods—

(a) to be transferred at a customs seaport or airport from the foreign-going vessel or aircraft on which those goods were imported to another foreign-going vessel or aircraft at that seaport or airport on which those goods are to be exported from the Republic; and

(b) to be exported from the Republic without complying with any export clearing formalities.212

(2) The transhipment procedure is not available for goods of a class or kind or falling within a category as may be prescribed by rule.

Commencement and completion of transhipment procedure

243. (1) (a) Goods come under the transhipment procedure when the goods are

cleared for transhipment.

(b) The transhipment procedure is, subject to subsection (2), completed when the goods are exported from the Republic.

(2) The transhipment procedure ends before its completion if—

(a) the goods before completion of the procedure are cleared and released for another customs procedure or for home use, as may be permissible in the circumstances; or

(b) completion of the procedure is interrupted by an occurrence referred to in section 109(2).

Extent to which Chapters 4 and 7 apply

244. Chapters 4 and 7, except insofar as a provision of those Chapters is modified,

qualified or deviated from in this Chapter,213_{apply to goods under the transhipment}

procedure, including to the clearance and release of goods for transhipment.

211. For tax status of goods under the transhipment procedure, see section 142. For consequences of non-compliance with transhipment procedure, see sections 112 and 115.

212. Chapter 16 regulating the clearance of goods for export from the Republic does not apply to the export from the Republic of goods cleared and released for transhipment. See section 361(3). 213. In the case of an inconsistency between a provision of this Chapter and a general provision

contained in Chapter 4 or 7 the provision of this Chapter prevails. See sections 88(3) and 162(3).

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Limitation of customs seaports and airports for transhipment purposes

245. (1) The Commissioner may by rule limit the customs seaports and airports where

goods may be transhipped under the transhipment procedure.

(2) If the customs seaports or airports where goods may be transhipped have been limited in terms of subsection (1), no person may tranship goods under the transhipment procedure at a customs seaport or airport other than a seaport or airport determined in terms of that subsection.

(3) When limiting the customs seaports and airports in terms of subsection (1) for the transhipment procedure, the Commissioner must act in accordance with the directions of the Minister acting in consultation with the Cabinet members responsible for transport, trade and industry and home affairs.

Application of other legislation to goods under transhipment

246. (1) Legislation, other than this Act or the Counterfeit Goods Act, regulating the

import into, or the possession in, the Republic of goods for the purpose of protecting South African goods for economic reasons, does not apply to imported goods that are cleared and released for transhipment.

(2) Subsection (1) ceases to apply if—

(a) the release of the goods for transhipment is withdrawn in terms of section 105;214_or

(b) the goods are cleared and released for another customs procedure or home use, as may be permissible in the circumstances.

Part 2

Clearance and release of goods for transhipment

Clearance of goods for transhipment

247. (1) No goods may, subject to sections 91(1)(f) and 95(1)(g), be transferred at a

customs seaport or airport from one foreign-going vessel or aircraft to another unless the goods are cleared and released for transhipment.

(2) Goods to be cleared for transhipment must be cleared in accordance with section 244.

Persons entitled to submit transhipment clearance declarations

248. (1) Only the following persons may, subject to section 165(2), submit a clearance

declaration to clear goods for transhipment:215

(a) The cargo reporter referred to in section 49(2) or 55(2) who is responsible for the transhipment goods, if that cargo reporter is located in the Republic; (b) the registered agent in the Republic of that cargo reporter, if that cargo reporter

is not located in the Republic; or

(c) a customs broker referred to in section 165(1)(b). (2) A transhipment clearance declaration must be submitted—

(a) before the goods arrive in the Republic; and (b) within a timeframe as may be prescribed by rule.

Contents of transhipment clearance declarations

249. (1) A transhipment clearance declaration must, in addition to the information

required in terms of section 167, state—

(a) that the goods are cleared for transhipment;

(b) that the goods will be off-loaded in the Republic for purposes of transhipment; (c) the date and time when the goods are due to arrive in the Republic;

(d) the customs seaport or airport where the transhipment operation will be carried out;

214. For consequences when release of goods is withdrawn, see section 106. 215. See section 165(1)(a)

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(e) particulars of the vessel or aircraft on board of which the goods are to be transported out of the Republic; and

(f) any other information as may be prescribed by rule.

(2) If the particulars referred to in subsection (1)(e) are not available to the person clearing the goods at the time when the transhipment clearance declaration is submitted, those particulars may be submitted separately at any later stage but before the goods are loaded on board the vessel or aircraft that will transport the goods out of the Republic.

Supporting documents

250. Section 176(1) does not apply in respect of the transhipment of goods. Use of other documents as transhipment clearance declarations

251. A transport document or other document as may be prescribed by rule, issued or

submitted in respect of the goods to be transhipped, may serve as a transhipment clearance declaration, provided that such transport document or other document reflects the minimum information concerning those goods as may be prescribed by rule for purposes of this section.

Part 3

Transhipment operations

Transhipment operation not to commence before release of goods

252. A transhipment operation may not commence before the goods are released for

transhipment.216

Commencement and completion of transhipment operations 253. A transhipment operation—

(a) commences when the transhipment goods are off-loaded from the vessel or aircraft on board of which the goods were imported into the Republic; and (b) is completed when the transhipment goods are loaded on board the vessel or

aircraft that will transport the goods out of the Republic.

Transhipment goods to be secured on licensed premises

254. (1) Transhipment goods off-loaded from a vessel or aircraft referred to in section

253(a) at a customs seaport or airport where the transhipment operation is carried out must—

(a) be secured at the terminal where the goods are off-loaded or on premises licensed for the receipt, storage and handling of transhipment goods; and (b) if secured on premises referred to in paragraph (a), be kept on those premises

until the goods are moved to a terminal at that seaport or airport where the goods are to be loaded on board the vessel or aircraft referred to in section 253(b).

(2) No transhipment goods may be moved from one customs controlled area to another customs controlled area at the customs seaport or airport where the transhipment operation is carried out without giving notice to the customs authority as may be prescribed by rule.

(3) The licensee of premises where transhipment goods are secured in terms of subsection (1) must keep such records of the receipt, handling, storage and delivery of the goods as may be prescribed by rule or as the customs authority may require in a specific case.

216. Goods released by the customs authority for transhipment remain in terms of section 28 subject to customs control despite such release.

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Commencement and completion periods for transhipment operation217_{and export}

of transhipment goods

255. (1) A transhipment operation must, subject to section 258(1)(c), commence

within such period from release of the goods for transhipment as may be prescribed by rule read with sections 908 and 909.

(2) A transhipment operation must, subject to section 258(1)(c), be completed within such period from commencement of the transhipment operation as may be prescribed by rule read with sections 908 and 909.

(3) If subsection (2) is not complied with in respect of transhipment goods, the goods must in terms of section 112(1) for tax purposes be regarded to be cleared for home use under Chapter 8.218

Non-compliance with completion period

256. (1) If a transhipment operation is unlikely to commence within the period

applicable to the goods in terms of section 255(1), the person clearing the goods for transhipment must—

(a) immediately notify the customs authority of the delay, and the reasons for the delay; and

(b) thereafter, if the period within which the transhipment operation must commence has been extended in terms of section 908, notify the customs authority regularly as may be prescribed by rule, of the situation with regard to the commencement of the transhipment operation.

(2) If a transhipment operation is not completed within the period applicable to the goods in terms of section 255(2), the licensee of the customs controlled area where the transhipment goods are temporarily stored or handled must immediately notify the customs authority of the delay, and the reasons for the delay.

Delivery of transhipment goods for loading on board outgoing vessels or aircraft 257. (1) The person clearing the transhipment goods must ensure that the goods are

delivered to the terminal at the customs seaport or airport where the goods are to be loaded on board the vessel or aircraft that will transport the goods out of the Republic. (2) If transhipment goods are to be transported by public road from the customs controlled area where the goods are secured in terms of section 254 to the terminal where the goods are to be loaded on board the vessel or aircraft that will transport the goods out of the Republic—

(a) those goods may not be transported by a person other than a carrier licensed for that purpose;

(b) the licensee of the premises where those goods are secured may not give delivery of the goods to anyone other than such a licensed carrier; and (c) the carrier transporting the goods may not give delivery of the goods to

anyone other than the licensee of the terminal from where the goods are to be loaded on board the vessel or aircraft that will transport the goods out of the Republic.

Measures to ensure integrity of transhipment operations

258. (1) The customs authority may, in addition to its other enforcement functions,219

take any steps or issue any directions necessary to identify transhipment goods and to guard against any unauthorised interference with the goods whilst in the Republic or during the transportation thereof out of the Republic, including by—

(a) stipulating the specific customs controlled area to which the goods must be delivered;

(b) requiring security in terms of Chapter 31 or any security additional to security already given in terms of that Chapter;

217. Commencement and completion of transhipment operation must be distinguished from the commencement and completion of the transhipment procedure in terms of section 243.

218. For tax consequences if goods are regarded to be cleared for home use, see section 154. 219. See Chapter 33. 5 10 15 20 25 30 35 40 45 50

(c) shortening the time limit within which the transhipment operation must in terms of section 255(1) commence or in terms of section 255(2) be completed or the goods be exported from the Republic; and

(d) requiring that the goods be transhipped and exported from the Republic under customs escort.

(2) Any steps taken or directions issued by the customs authority in terms of subsection (1) are subject to such conditions or specifications as—

(a) may be prescribed by rule; or

(b) the customs authority may determine in a specific case.

Part 4 Other matters

Responsibilities for ensuring compliance with transhipment requirements 259. (1) The licensee of a terminal where transhipment goods are to be loaded on

board a vessel or aircraft that will transport the goods out of the Republic must immediately notify the customs authority if the goods are removed from the terminal for a purpose other than the loading of the goods on board that vessel or aircraft.

(2) An outturn report submitted in respect of transhipment goods by a licensee in terms of Part 6 of Chapter 3 must—

(a) declare that the goods to which it relates are transhipment goods; and (b) reflect all the information as may be prescribed by rule for such goods. (3) If transhipment goods loaded on board the vessel or aircraft that will transport the goods out of the Republic, are not exported from the Republic within a timeframe from commencement of the transhipment operation as may be prescribed by rule read with sections 908 and 909, the person clearing the goods for transhipment must—

(a) immediately notify the customs authority of the delay, and the reasons for the delay; and

(b) thereafter notify the customs authority regularly as may be prescribed by rule, of the situation with regard to the export of the goods from the Republic. (4) (a) A person who cleared goods for transhipment must on request by the customs authority provide proof to the customs authority that the goods were exported, as may be prescribed by rule.

(b) The burden to prove that goods released for transhipment have been exported rests on the person clearing the goods.

Rules to facilitate implementation of this Chapter

260. Rules made in terms of section 903 to facilitate the implementation of this

Chapter may include rules prescribing additional requirements for the clearance or release of goods for transhipment or relating to goods under the transhipment procedure.

Offences in terms of this Chapter

261. (1) A person is guilty of an offence if that person—

(a) contravenes section 245(2); (b) contravenes—

(i) section 247(1) or 254(2); or (ii) section 257(2)(a); or

(c) fails to comply with a direction issued in terms of section 258(1) applicable to that person.

(2) A person clearing goods for transhipment is guilty of an offence— (a) if section 252 is contravened with regard to those goods; or (b) if that person fails to comply with section 256(1), 257(1) or 259(3).

(3) The licensee of a customs controlled area is guilty of an offence if that person contravenes or fails to comply with section 254(1) or (3), 256(2), 257(2)(b), 259(1).

(4) A carrier is guilty of an offence if that carrier contravenes section 257(2)(c). (5) The offences referred to in subsection (1)(a) and (b)(i) are Category 1 offences.

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CHAPTER 12