Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter XB : Voluntary Disclosure Relief

77Z. Definitions

Purchase

For purposes of this Chapter—

"duty"

means—

(a)	a customs duty;

(b)	an excise duty;

(c)	any other duty or levy in terms of this Act, including—

(i)	air passenger tax leviable under section 47B;

(ii)	environmental levy leviable under Chapter VA; and

(iii)

health promotion levy leviable under Chapter VB; or

(d)	any value-added tax levied—

(i)	in terms of section 7(1)(b) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), on the importation of goods into the Republic; or

(ii)	on any goods manufactured in the Republic subject to excise duty, environmental levy or health promotion levy in terms of section 7(1)(a), read with section 7(3)(a) of that Act;

"enforcement action"

means the performance of any inspection, examination, enquiry or a search in relation to goods, premises or records contemplated in section 4; and

"underpayment"

means a non-payment or underpayment of duty, due to the submission of inaccurate or incomplete information or the non-submission of information to the Commissioner, and includes the claiming of any rebate, drawback, refund or payment or the setting off of any amount in terms of the provisions of section 77(a) to which the claimant was knowingly not entitled under this Act, and ‘underpay’ has a corresponding meaning.

[Section 77Z inserted by section 10(1) of the Tax Administration Laws Amendment Act, 2026, Notice No. 7343, GG54447,dated 1 April 2026 - comes into effect on a date to be determined by the Minister by notice in the Gazette (section 10(2))]