PROCEDIMIENTOS PREVIOS PARA LA CONSOLIDACIÓN DE CARGA

Part 1

Introductory provisions

Purpose and application of this Chapter

361. (1) The purpose of this Chapter is to regulate the export procedure.

(2) This Chapter applies to goods destined for— (a) outright export;

(b) export under—

(i) the outbound leg of the temporary admission procedure for goods cleared and released for that procedure in terms of Part 2 of Chapter 12; (ii) outbound leg of the temporary export procedure for goods cleared and

released for that procedure in terms of Part 2 of Chapter 17; or (iii) the outward processing procedure in terms of Chapter 20; or

(c) export as inward processed compensating products under the inward processing procedure in terms of Part 3 of Chapter 18.

(3) This Chapter does not apply to goods exported under— (a) the international transit procedure in terms of Chapter 9; (b) the transhipment procedure in terms of Chapter 11;

(c) outbound leg of the temporary admission procedure in terms of Chapter 12, if the goods came under that procedure—

(i) in terms of international clearance arrangements referred to in Part 4 of that Chapter; or

(ii) automatically in terms of Part 5 of that Chapter;

(d) outbound leg of the temporary export procedure in terms of Chapter 17, if the goods come under that procedure—

(i) in terms of international clearance arrangements referred to in Part 4 of that Chapter; or

(ii) automatically in terms of Part 5 of that Chapter; (e) the tax free shop procedure in terms of Chapter 14; (f) the stores procedure in terms of Chapter 15; or

(g) any other exclusion in terms of section 95 from export clearance require- ments.

Export procedure

362. The export procedure is a customs procedure that allows—

(a) the export of goods from the Republic; and

(b) the transport of goods under the export procedure to the place of exit where the goods are to be exported without clearing the goods for transit.279

Commencement and completion of export procedure

363. (1) (a) Goods come under the export procedure when the goods are in terms of

this Chapter cleared for export.

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

(2) The export 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).

279. This applies to all goods cleared for export, including locally manufactured excisable goods, fuel levy goods etc., transported from excise warehouses.

5 10 15 20 25 30 35 40 45

Extent to which Chapters 4 and 7 apply

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

qualified or deviated from in this Chapter, apply to goods under the export procedure,280

including to the clearance and release of goods for the export procedure. Part 2

Clearance and release of goods for export from Republic281

Clearance of goods for export

365. Goods to be cleared for export from the Republic must be cleared in accordance

with section 364.

Persons entitled to submit export clearance declarations

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

declarations to clear goods for the export procedure:282

(a) The exporter of the goods, if that exporter is located in the Republic; (b) the agent in the Republic of the exporter, if the exporter is not located in the

Republic; or

(c) a customs broker referred to in section 165(1)(b).

Contents of export clearance declarations

367. (1) An export clearance declaration must, in addition to the information required

in terms of section 167, state the following:

(a) The amount of any tax and the kind of tax paid on the goods, if reclaimable on the export of the goods;

(b) the amount of any export tax payable on the goods, and the kind of export tax; (c) in the case of goods to be exported from the Republic—

(i) by sea, air or rail, the customs code of the licensed terminal where the goods will be loaded on board the foreign-going vessel, foreign-going aircraft or cross-border railway carriage in which the goods are to be exported from the Republic; or

(ii) by road, the customs code of the land border-post through which the goods will be exported from the Republic;

(d) in the case of goods that will be transported by road from a licensed terminal or depot to a land border-post through which the goods will be exported from the Republic, the customs code of—

(i) that terminal or depot; and

(ii) the licensed carrier that will transport the goods by road from that terminal or depot to that land border-post; and

(e) whether any exchange control measures are applicable to the export of the relevant goods.

Timeous delivery of goods to depots and export terminals to allow for inspection283

368. (1) To enable the customs authority to carry out any necessary inspections of

goods cleared for export in terms of the export procedure,284_{the goods must, within such}

timeframes as may be prescribed by rule, be delivered to—

(a) a container depot, in the case of goods to be containerised for export by sea at a container depot;

280. 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). 281. For tax status of goods cleared for outright export, see section 136.

282. See section 165(1)(a).

283. Goods should timeously be delivered to depots and export terminals to allow for inspections as Customs will not be liable for expenses caused by delays in the export of goods. See section 923. 284. See section 94 for timeframes applicable to the clearance of goods under the export procedure.

5 10 15 20 25 30 35 40

(b) an air cargo depot, in the case of goods to be packed for export by air at an air cargo depot; or

(c) the terminal where the goods will be loaded on board a foreign-going vessel, foreign-going aircraft or cross-border railway carriage in which the goods are to be exported, in the case of those and all other goods, including goods—

(i) containerised for export by sea elsewhere than at a container depot; or (ii) packed for export by air elsewhere than at an air cargo depot.

(2) Subsection (1) does not apply to—

(a) accompanied or unaccompanied baggage of persons leaving the Republic; (b) postal articles handled by the South African Post Office; or

(c) any other category of goods as may be determined by rule.

Time when goods may be released for export

369. (1) The customs authority may not release under the export procedure goods for

export—

(a) by sea before the goods are delivered to—

(i) a container depot, in the case of goods to be containerised for export at that container depot; or

(ii) the sea cargo terminal where the goods are to be loaded on board a foreign-going vessel in which the goods are to be exported, in the case of all other goods including goods containerised for export by sea elsewhere than at a container depot;

(b) by air before the goods are delivered to—

(i) an air cargo depot, in the case of goods to be packed for export at that air cargo depot; or

(ii) the air cargo terminal where the goods are to be loaded on board a foreign-going aircraft in which the goods are to be exported, in the case of all other goods including goods packed for export by air elsewhere than at an air cargo depot;

(c) by rail before the goods are delivered to the rail cargo terminal where the goods are to be loaded on board a cross-border railway carriage in which the goods are to be exported; or

(d) by road before the vehicle that will transport the goods out of the Republic has reached the land border-post where the goods are to be exported.

(2) Subsection (1) does not apply to—

(a) goods under the warehousing procedure;285_or

(b) any category of goods as may be prescribed by rule.

(3) Goods referred to in subsection (2) may be released for export in terms of the export procedure otherwise than as provided in subsection (1), provided section 108 and any requirements and conditions as may be prescribed by rule are complied with.

Failure to export goods released for export

370. (1) If goods that are cleared and released for export under the export procedure,

are not exported within a timeframe from release of the goods for export as may be prescribed by rule read with sections 908 and 909—

(a) the person clearing the goods for export must immediately notify the customs authority of—

(i) the failure to export the goods286_{; and}

(ii) the reasons for the failure; and

(b) the customs authority may, whether a notification in terms of paragraph (a) has been given or not—

(i) secure the goods or require the goods to be secured in such manner as the customs authority may determine pending the export of the goods in terms of the release;

(ii) withdraw in terms of section 105 the release given in respect of the goods;287_or

285. See section 310(a).

286. Failure to load goods for export will appear from outturn reports to be submitted by terminal operators.

287. For consequences of a withdrawal of a release, see section 106.

5 10 15 20 25 30 35 40 45 50

(iii) issue a direction in terms of section 112(2) or 113(2), as may be appropriate, whether or not the release has been withdrawn.

(2) A person who cleared goods for export under the export procedure must on request by the customs authority provide proof to the customs authority, as may be prescribed by rule, that the goods were exported.

(3) The burden to prove that goods released for export under the export procedure have been exported rests on the person clearing the goods.

Clearance of goods exported through cross-border transmission lines, pipelines, cable-cars or conveyor belts

371. The Commissioner may by rule—

(a) prescribe special processes and requirements for the clearance and release for outright export of—

(i) electricity to be exported through licensed cross-border transmission lines; and

(ii) other goods to be exported through licensed cross-border pipelines or by means of licensed cross-border cable cars or conveyor belts; and (b) exempt such electricity or other goods from a provision of this Act that is not

consistent with such special processes and requirements, including any provision relating to the clearance or release of goods.

Part 3 Other matters

Rules to facilitate implementation of this Chapter

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

Chapter may include rules prescribing—

(a) measures to ensure effective customs control when goods not in free circulation are transported under the export procedure to a place of exit from where the goods will be exported;

(b) for purposes of section 122(c), any persons, other than carriers, permitted to transport goods not in free circulation to a place of exit under the export procedure;

(c) documents that may be used to prove that goods were— (i) loaded for export; and

(ii) exported from the Republic;

(d) notices that must be submitted to the customs authority and other persons by licensees of container depots, sea cargo terminals, air cargo depots, air cargo terminals and rail cargo terminals; and

(e) regulatory requirements and conditions for licensees to carry out activities in connection with export goods.

Offences in terms of this Chapter

373. (1) A person clearing goods for export is guilty of an offence if that person fails

to comply with—

(a) section 368(1); or (b) section 370(1)(a).

(2) An offence referred to in subsection (1)(b) is a Category 1 offence.

5 10 15 20 25 30 35 40

CHAPTER 17