Proveedores

Part 1

Introductory provisions

Purpose and application of this Chapter

334. (1) The purpose of this Chapter is to regulate the stores procedure.

(2) This Chapter applies to goods that are to be or are used as stores for foreign-going vessels, foreign-going aircraft or cross-border trains—

(a) operated by a licensed carrier located in the Republic or, if not located in the Republic, represented in the Republic by a registered agent; and

(b) engaged in the transport of goods or travellers—

(i) to the Republic from a place outside the Republic; or (ii) from the Republic to a place outside the Republic.

(3) Goods that are to be or are used as stores for other foreign-going vessels, foreign-going aircraft or cross-border trains or for vehicles entering or leaving the

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Republic, must be treated as goods ordinarily imported into or to be exported from the Republic.260

Stores procedure261

335. The stores procedure is a customs procedure that allows stores for a

foreign-going vessel, foreign-going aircraft or cross-border train referred to in section 334(2)—

(a) in the case of stores on board the vessel, aircraft or train when it enters the Republic—

(i) to be used as stores on that vessel, aircraft or train in the Republic without clearing those stores for home use;262_or

(ii) to be re-exported from the Republic on board that vessel, aircraft or train as stores for that vessel, aircraft or train without clearing those stores for export;263

(b) in the case of stores taken on board the vessel, aircraft or train in the Republic—

(i) to be transported to that vessel, aircraft or train under this procedure without clearing those stores for transit, if those stores consist of goods not in free circulation;

(ii) to be used as stores on that vessel, aircraft or train in the Republic without clearing those stores for home use, if those stores consist of imported goods; or

(iii) to be exported from the Republic on board that vessel, aircraft or train as stores for that vessel, aircraft or train without clearing those stores for export.264

Commencement and completion of stores procedure

336. (1) (a) Stores for a foreign-going vessel, foreign-going aircraft or cross-border

train referred to in section 334(2) that are on board the vessel, aircraft or train when it enters the Republic, come under the stores procedure automatically and without any formal clearance for the stores procedure when the vessel, aircraft or train enters the Republic.

(b) Stores taken on board such a vessel, aircraft or train in the Republic, come under the stores procedure when the stores are cleared in terms of Part 2 as stores for that vessel, aircraft or train.

(c) The stores procedure in relation to any goods is, subject to subsection (2), completed when the goods leave the Republic on board that vessel, aircraft or train as stores for the vessel, aircraft or train.

(2) The stores procedure, in relation to any goods, ends before its completion if— (a) the goods are used in accordance with this Chapter as stores on that vessel,

aircraft or train whilst in the Republic;

(b) 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

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

Extent to which Chapters 4 and 7 apply

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

qualified or deviated from in this Chapter,265_{apply to goods under the stores procedure,}

including to the clearance and release of goods for the stores procedure.

260. This means that sections 89 and 93 must be applied to these goods. 261. For tax status of goods under the stores procedure, see section 146.

262. Such goods are in terms of section 91 excluded from import clearance requirements. 263. Such goods are in terms of section 95 excluded from export clearance requirements.

264. 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 the stores procedure. See section 361(3). 265. 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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Part 2

Clearance and release of stores taken on board in Republic

Application of this Part

338. This Part applies to stores for a foreign-going vessel, foreign-going aircraft or

cross-border train referred to in section 334(2) taken on board the vessel, aircraft or train in the Republic, excluding stores for such a vessel, aircraft or train taken on board the vessel, aircraft or train in the Republic in terms of a clearance and release for outright export.

Stores taken on board first to be cleared and released for stores procedure 339. (1) No goods may be taken on board a foreign-going vessel or aircraft or

cross-border train as stores for that vessel, aircraft or train unless those goods are cleared and released under the stores procedure as stores for that vessel, aircraft or train.

(2) Goods to be cleared under the stores procedure as stores for a foreign-going vessel or aircraft or a cross-border train must be cleared in accordance with section 337.

Persons entitled to submit stores clearance declarations

340. Only the following persons266_{may, subject to section 165(2), submit clearance}

declarations to clear goods under the stores procedure as stores for foreign-going vessels or aircraft or cross-border trains:

(a) The carrier operating the vessel, aircraft or train, if the carrier is located in the Republic;

(b) the agent in the Republic of the carrier, if the carrier is not located in the Republic;

(c) a stores supplier; or

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

Contents of stores clearance declarations

341. A stores clearance declaration must, in addition to the information required in

terms of section 167, state—

(a) that the goods are stores cleared for the stores procedure; and (b) particulars of—

(i) the vessel, aircraft or train for which the stores are needed;

(ii) the voyage schedule of the vessel, aircraft or train and expected duration of the voyage, if this information has not already been submitted to the customs authority; and

(iii) the quantity of unused stores of the class or kind in question on board the vessel, aircraft or train at the time of submission of the stores clearance declaration, if this information has not already been submitted to customs authority.

Release to be given only for quantities of stores actually needed for voyage 342. (1) The customs authority may, after consulting the carrier operating a

foreign-going vessel or aircraft or cross-border train or the on-board operator of the vessel, aircraft or train, determine the quantity of goods reasonably needed to be taken on board the vessel, aircraft or train as stores for any intended voyage, taking into account all relevant factors including—

(a) the quantities needed for the provision of on board services; (b) the functional needs of the vessel, aircraft or train;

(c) the operational needs of the vessel, aircraft or train; (d) the length and duration of the voyage;

(e) the number of travellers and crew on board; (f) the needs of travellers and crew; and

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

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(g) the amount of unused stores on board the vessel, aircraft or train at the time of submission of the stores clearance declaration.

(2) Release may be given in terms of section 339 only for quantities as determined by the customs authority in terms of subsection (1).

Acknowledgement of receipt of stores taken on board

343. The on-board operator of a foreign-going vessel or aircraft or a cross-border train

must acknowledge receipt of all stores taken on board the vessel, aircraft or train in the Republic in a manner as may be prescribed by rule or as the customs authority may require in a specific case.

Taking of prohibited, restricted and sectorally controlled goods on board vessels, aircraft or trains as stores

344. (1) No prohibited goods may be taken on board a foreign-going vessel or aircraft

or a cross-border train as stores for that vessel, aircraft or train.

(2) (a) Restricted goods may be taken on board a foreign-going vessel or aircraft or a cross-border train as stores for that vessel, aircraft or train only in accordance with Chapter 35 and the legislation referred to in section 783 restricting the possession or export of those goods.

(b) Sectorally controlled goods may be taken on board a foreign-going vessel or aircraft or a cross-border train as stores for that vessel, aircraft or train only in accordance with Chapter 35 and the legislation referred to in section 792 applicable to the goods.

Part 3

Reporting and control of stores under stores procedure

Application of this Part

345. This Part applies to all stores under the stores procedure, whether the stores came

under the stores procedure in terms of section 336(1)(a) or in terms of a clearance for the stores procedure under Part 2.

Stores arrival reports

346. (1) All stores that are under the stores procedure on board—

(a) a foreign-going vessel or aircraft when the vessel or aircraft arrives at a customs seaport or airport, including stores in the personal possession of a crew member, must be reported to the customs authority; or

(b) a cross-border train when the train arrives at a railway station as may be prescribed by rule, including stores in the personal possession of a crew member, must be reported to the customs authority.267

(2) A stores arrival report referred to in subsection (1) must be submitted to the customs authority together with or as part of the arrival report that must be submitted in respect of—

(a) the vessel in terms of section 50 when the vessel arrives at a customs seaport; (b) the aircraft in terms of section 56 when the aircraft arrives at a customs

airport; or

(c) the train in terms of section 61 when the train after entering the Republic arrives at a railway station as may be prescribed by rule.

Sealing or securing of stores

347.(1) When a foreign-going vessel or aircraft or a cross-border train arrives at a

seaport, airport or railway station when a stores arrival report must be submitted in terms of section 346, a customs officer may seal or otherwise secure on board the vessel,

267. All stores on board foreign-going vessels, foreign-going aircraft or cross-border trains are in terms of section 28 subject to customs control whilst that vessel, aircraft or train is in the Republic. Unreported stores are subject to seizure in terms of section 762.

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aircraft or train any stores that are under the stores procedure, including any stores in the personal possession of a crew member on board the vessel, aircraft or train.

(2) Subsection (1) does not apply to stores in the personal possession of a crew member on board a vessel, insofar as the quantity of those stores does not exceed a quantity as may be prescribed by rule for the personal use of crew members on board vessels whilst in the Republic.

(3) No person may, without the permission of the customs authority, break any seal placed in terms of subsection (1) on stores or interfere with stores otherwise secured in terms of that subsection before the vessel, aircraft or train has departed from the seaport, airport or railway station where the goods were sealed or secured and all physical contact with that seaport, airport or railway station has ceased.

(4) The on-board operator of a vessel, aircraft or train is responsible for ensuring that—

(a) no seal is broken or any stores otherwise secured are interfered with in contravention of subsection (3); or

(b) stores sealed or otherwise secured are not used or dealt with in any unauthorised way.

Issue of stores for use on vessels whilst in customs seaports

348. (1) The customs authority may give permission to the on-board operator of a

foreign-going vessel to issue stores that are under the stores procedure, for use by travellers and crew on the vessel during its stay at a customs seaport, in such quantities as are reasonably required taking into account all relevant factors, including—

(a) the number of travellers and crew on board; and (b) the length of time the vessel will stay in that seaport.

(2) The customs authority may give permission to the on-board operator of a foreign-going vessel to issue additional quantities of stores—

(a) for use on the vessel during its stay at a customs seaport— (i) if departure of the vessel is delayed; or

(ii) if the vessel is to remain in the customs seaport for longer than a period as may be prescribed by rule read with section 908; or

(b) for the purpose of a function on the vessel during its stay at that seaport. (3) Alcohol and tobacco products issued from the vessel’s stores in terms of subsection (1) or (2) for use on the vessel by travellers and crew may not exceed the standard quantities prescribed by rule.

(4) The on-board operator of a foreign-going vessel must keep record of all stores issued in terms of this section for use on the vessel at a customs seaport, in a manner as may be prescribed by rule.

Tax free items for sale on board to travellers and crew

349. Stores under the stores procedure on board a foreign-going vessel or aircraft or

a cross-border train as items for sale on the vessel, aircraft or train to travellers and crew, have a tax free status in relation to import tax, domestic tax and export tax when sold to travellers and crew, but only if the vessel, aircraft or train falls within a category of vessels, aircraft or trains permitted by rule to carry tax-free items for sale to travellers and crew.268

Removal of stores from vessels, aircraft or trains

350. (1) Stores under the stores procedure may not be removed from a foreign-going

vessel or aircraft or a cross-border train— (a) unless the goods—

(i) are cleared and released for another permissible customs procedure or, subject to subsection (2), for supply as stores to another foreign-going vessel or aircraft or a cross-border train;

(ii) are cleared and released for home use, in the case of goods that were on board the vessel, aircraft or train when the vessel, aircraft or train entered

268. See section 146 for tax status of goods under the stores procedure.

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the Republic or that were not in free circulation when cleared in terms of Part 2 as stores for the vessel, aircraft or train; or

(iii) revert to free circulation in terms of section 353(b), in the case of goods that were in free circulation when cleared in terms of Part 2 as stores for the vessel, aircraft or train; or

(b) except for—

(i) securing the goods in accordance with section 351; (ii) reconditioning the goods or repairing any damaged goods; (iii) disposal as waste under supervision of the customs authority; or (iv) another purpose approved by the customs authority.

(2) Stores under the stores procedure on board a foreign-going vessel or aircraft may be cleared for transhipment or international transit in terms of subsection (1)(a)(i) only—

(a) to a foreign-going vessel or aircraft operated by a carrier and engaged in the transport of goods or travellers to the Republic from a place outside the Republic or from the Republic to a place outside the Republic, as stores for that vessel or aircraft; and

(b) in quantities determined by the customs authority in accordance with section 342.

(3) No clearance or release in terms of Part 2 is needed when stores are returned to the vessel, aircraft or train from which those goods were removed in terms of subsection (1)(b)(i), (ii) or (iv).

(4) Stores removed as contemplated in subsection (1)(b)(i), (ii) or (iv) must be returned to the vessel, aircraft or train within a timeframe as may be prescribed by rule read with sections 908 and 909.

Securing of stores by removal from vessels or aircraft

351. The customs authority may direct or allow that any stores under the stores

procedure on board a foreign-going vessel or aircraft be removed from the vessel or aircraft for storage elsewhere until the vessel or aircraft is ready to depart, if—

(a) the vessel or aircraft for any reason is to remain at a specific location for a period longer than scheduled; and

(b) such storage is necessary to ensure that those stores are not dealt with in any unauthorised way.

Replacement of stores on vessels or aircraft

352. (1) The customs authority may direct or allow that stores under the stores

procedure on board a foreign-going vessel or aircraft be removed from the vessel or aircraft and replaced by equivalent goods in free circulation, as may be prescribed by rule.

(2) If any stores under the stores procedure on board a foreign-going vessel or aircraft are replaced by equivalent goods in terms of subsection (1), those equivalent goods must for all purposes be regarded to be the replaced stores.

Unused stores on board vessel or aircraft no longer bound for foreign destinations 353. If the schedule for a foreign-going vessel or aircraft or a cross-border train is for

any reason changed and the vessel, aircraft or train is no longer bound for a destination outside the Republic, any unused stores on board the vessel, aircraft or train under the stores procedure must—

(a) be cleared as stores for another vessel, aircraft or train or for another customs procedure or for home use if permissible in the circumstances, in the case of stores—

(i) that were on board the vessel, aircraft or train when the vessel, aircraft or train entered the Republic; or

(ii) that were not in free circulation when initially cleared in terms of Part 2 as stores for the vessel, aircraft or train; or

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(b) be cleared as stores for another vessel, aircraft or train or revert to free circulation, in the case of stores that were in free circulation when initially cleared in terms of Part 2 as stores for the vessel, aircraft or train.269

Stores departure reports

354. (1) All stores that are under the stores procedure on board—

(a) a foreign-going vessel or aircraft when the vessel or aircraft departs from a customs seaport or airport, including stores in the personal possession of a crew member, must be reported to the customs authority; or

(b) a cross-border train when the train departs from a railway station referred to in

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