Foodstuffs, Cosmetics and Disinfectants Act, 1972
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter III : Importation, Exportation and Transit and Coastwise Carriage of GoodsRules for Section 15 of the ActPart 1: Interpretation, application and delegation15.01 Definitions |
For the purposes of these rules, any word or expression to which a meaning has been assigned in the Act bears the meaning so assigned and unless otherwise specified or the context otherwise indicates—
in relation to a person entering or leaving the Republic, means all goods which that person has physically on or with him or her when processed through customs at the place of entry or exit through which that person enters or leaves the Republic, and includes baggage which, although checked in by that person with the intention of such baggage accompanying him or her, is mishandled and does not arrive with that person at his or her destination for some reason beyond the person’s control;
has the meaning assigned to it in section 1 of the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001);
means items in the accompanied or unaccompanied baggage of a person entering or leaving the Republic that are imported into or exported from the Republic for commercial or other business purposes, and includes—
| (a) | items intended— |
| (i) | to be sold, leased or otherwise commercially transacted; or |
| (ii) | for use in a business or profession; and |
| (b) | items which by reason of their nature, quantity, volume or other attribute can reasonably be classified as goods intended for commercial or other business purposes; |
in relation to a person entering or leaving the Republic, means a person trading in commercial goods and who does not qualify as an informal trader;
"electronic South African traveller management system" or "SATMS"
means a SARS electronic system for the management of online traveller declarations;
in relation to a person entering or leaving the Republic, means a person that may import or export goods classifiable under tariff heading 9901.00 or 9902.00 as contemplated in the notes to Chapter 99 of Schedule No.1;
in relation to a traveller declaration, means the segment of the declaration containing personal details, travel details as well as a possession disclosure;
in relation to a place where a person can enter or leave the Republic, means a place that is not designated in terms of section 6 as a place of entry or exit for purposes of this Act, but designated by the Minister of Home Affairs in terms of section 9A of the Immigration Act, 2002 (Act No. 13 of 2002) as a place of entry or exit for purposes of that Act;
means an officer as defined in section 1 engaged in the processing of travellers and their goods through a place of entry or exit, and for purposes of these rules includes a person in the service of another organ of state or institution under delegation as contemplated in rule 15.03;
in relation to the information segment of a traveller declaration, means the information listed in rule 15.04(a);
means, subject to item 407.01 of Schedule No. 4, items (new or used) in the accompanied baggage of a person entering or leaving the Republic which that person has on or with him or her or takes along for personal or own use and which are reasonably required for such use, such as any wearing apparel, toiletries, medicine, personal jewellery, watch, cellular phone, food and drinks and other items evidently on or with that person for personal or own use, but excludes—
| (a) | commercial goods; |
| (b) | goods temporarily imported and later re-exported, or goods temporarily exported and later re-imported; |
| (c) | prohibited or restricted goods; |
| (d) | goods intended for use as samples; and |
| (e) | goods exceeding the duty free allowance contemplated in rebate item 407.02 of Schedule No. 4; |
means a place of entry or exit appointed in terms of section 6(1) where persons may enter or leave the Republic, and includes—
| (a) | an airport, |
| (b) | a seaport; |
| (c) | a land border post; and |
| (d) | a rail border crossing; |
in relation to the information segment of a traveller declaration, means an indication of whether the traveller has any of the goods listed in rule 15.04(c) or (d) in his or her possession;
in relation to a customs traveller processing system provided at a place of entry or exit, means—
| (a) | the green channel of such system through which a traveller proceeds, after submission of a traveller declaration, in the case where such traveller has no goods or currency referred to in rule 15.04(c) or (d) respectively, and requires no further customs processing; |
| (b) | the red channel of such system through which a traveller proceeds, after submission of a traveller declaration, in the case where such traveller has goods or currency referred to in rule 15.04(c) or (d) respectively, and requires further customs processing; or |
| (c) | another procedure for the processing of travellers provided for in the absence of a red and green channel; |
means a facility at a place of entry or exit installed for the purposes of facilitating the electronic submission of traveller declarations;
in relation to a traveller declaration, means the paper format equivalent of the information segment of the online traveller declaration, as published on the SARS website;
in relation to a traveller declaration, means the paper format equivalent of the traveller goods declaration segment of the online traveller declaration, as published on the SARS website;
in relation to the information segment of the traveller declaration, means the details listed in rule 15.04(b);
means a person entering or leaving the Republic;
means a traveller declaration contemplated in section 15(1) consisting of an information segment and, in the case of a traveller in possession of goods contemplated in rule 15.04(c) or (d), a traveller goods declaration segment, and includes—
| (a) | an online traveller declaration submitted via any of the channels referred to in rule 15.06(a)(i); and |
| (b) | a declaration submitted in paper format on form TD-01 together with, in the case of goods contemplated in rule 15.04(c) or (d) disclosed in the possession disclosure of form TD-01, a declaration on form TGD1 in circumstances contemplated in rule 15.06(a)(ii); |
means the segment of the traveller declaration to be submitted by a traveller following the completion of the information segment of the traveller declaration, for purposes of the entry and duty and tax assessment of any goods contemplated in rule 15.04(c) or (d) disclosed in the possession disclosure, and includes—
| (a) | the traveller goods declaration segment of an online traveller goods declaration submitted by travellers via any of the channels referred to in rule 15.06(a)(i); or |
| (b) | a traveller goods declaration submitted on form TGD1 in circumstances contemplated in rule 15.06(a)(ii); |
in relation to a person entering or leaving the Republic, means any baggage items of a person entering or leaving the Republic that, because of deliberate separate travelling arrangements made by the traveller for such items, are not physically with that person when that person is processed through customs at the place of entry through which that person enters or at the place of exit through which that person leaves the Republic; and
means the rules under section 15.