WORLD TRADE G/SG/N/1/ZAF/1
6December 1995
ORGANIZATION
(95-3957)
Original: English Committee onSafeguards
NOTIFICATIONS OFLAWS, REGULATIONS
AND ADMINISTRATIVE PROCEDURES
RELATING TOSAFEGUARD MEASURES
SOUTH AFRICA
Thefollowing communication, dated 25October 1995, hasbeenreceived fromthePermanent
Mission ofSouth Africa.
_______________
Further totherequirements under theAgreement onSafeguards andinaccordance withthe
related decisions adopted bytheCommittee established under thisAgreement, Ihavethehonour to
provide acopyofthefulltextoftheBoard onTariffs andTrade Act,No.107of1986, asamended,
andrelevant extracts from theCustoms andExcise Act,No.91of19641,asamended.
1Delegations wishing toinspect thefulltextofthelegislation arerequested tocontact Miss S.Aspinall,
Office 1023, Tel: 7395109.G/SG/N/1/ZAF/1
Page2
STATUTES OFTHE REPUBLIC OFSOUTH AFRICA -TRADE AND INDUSTRY
BOARD ONTARIFFS AND TRADE ACT
NO.107OF1986
(ASSENTED TO10SEPTEMBER, 1986) (DATE OFCOMMENCEMENT :
24SEPTEMBER, 1986)
(Afrikaans textsigned bytheState President)
asamended by
Board onTrade andIndustry Amendment Act,No.60of1991
Board onTariffs andTrade Amendment Act,No.39of1995
______________________G/SG/N/1/ZAF/1
Page3
ACT
Toprovide fortheestablishment ofaBoard onTariffs andTrade andformatters related thereto.
1. Definitions. -(1)InthisAct,unless thecontext otherwise indicates -
"Board" means theBoard onTariffs andTrade established bysection 2;
"committee" means acommittee contemplated insection 9;
"common customs areaofSouthern Africa Customs Union" means anystateorterritory
withthegovernment ofwhich anagreement hasbeenconcluded under section 51oftheCustoms
andExcise Act,1964 (ActNo91of1964);
"disruptive competition" means theexport ortheproposed export ofgoods totheRepublic
orthecommon customs areaoftheSouthern African Customs Union, other thandumping
orsubsidized export, inquantities andunder circumstances which cause ormaycause material
injury toestablished industries intheRepublic orthecommon customs areaoftheSouthern
African Customs Union orwhich mayretard theestablishment ofindustries intheRepublic
orthecommon customs areaoftheSouthern African Customs Union;
"dumping" means theintroduction ofgoods intothecommerce ortheRepublic orthecommon
customs areaoftheSouthern African Customs Union atanexport pricewhich islessthanthe
normal value ofthegoods;
"export price" means theprice actually orpayable forgoods soldforexport netofalltaxes,
discounts andrebates actually granted anddirectly related tothesaleunder consideration;
"Minister" means theMinister ofTrade andIndustry andforEconomic Co-ordination.
"normal value" means -
(a) Thecomparable price actually paidorpayable intheordinary course oftrade forlike
goods intended forconsumption intheexporting country orcountries oforigin; or
(b) intheabsence ofaprice contemplated inparagraph (a)-
(i) thehighest comparable price atwhich similar goods arebeing exported toanythird
country intheordinary course oftrade; or
(ii) theconstructed costofproduction ofthegoods inthecountry oforigin plusareasonable
addition forselling costs andprofit;
Provided thatdueallowance shallbemade ineachcasefordifferences inconditions andterms
ofsale,fordifferences intaxation, andforother differences affecting price comparability;
"subsidized export" means theexport ortheproposed export ofgoods totheRepublic orthe
common customs areaoftheSouthern African Customs Union from anycountry where the
authority ofthatcountry oranyother country provides anyform offinancial aidorotherG/SG/N/1/ZAF/1
Page4
assistance inrespect ofthose goods,including assistance inrespect oftheproduction,
manufacture, transport orexport thereof.
(2) If,intheinvestigation ofdumping ascontemplated insection 4(1)(a)(i) -
(a) theBoard isoftheopinion thatthenormal value ofthegoods concerned is,asaresult
ofgovernmentintervention,notdeterminedintheexportingcountryorcountryoforigin
according tofreemarket principles, acomparable price ofathird country maybe
applied tothegoods oftheexporting country orcountry oforigin concerned;
(b) (i) itisfound thatthere isnoexport price ascontemplated inthedefinition of
'dumping ';or
(ii) itappears thatinrespect oftheexport price there isanassociation ora
compensatory arrangement between theexporter concerned andtheimporter
orthethirdparty concerned; or
(iii) itisfound thatforanyother reason theexport price actually paidorpayable
forthegoods soldisunreliable,
'export price'inthesaiddefinition shallbeconstrued tomean theprice constructed onthe
basisofthepriceatwhich theimported goods arefirstresold toanindependent buyer, orwhere
notresold inthecondition imported, onanyreasonable basis.
2. Establishment ofBoard onTariffs andTrade .-There ishereby established aboard tobe
known andtheBoard onTariffs andTrade.
3. Objects ofBoard .-Theobjects oftheBoard aretopromote industrial growth within the
framework oftheeconomic policy oftheRepublic byconducting investigations intoanymatter
which affects ormayaffect thetrade andindustry oftheRepublic orthecommon customs
areaoftheSouthern African Customs Union, andtoadvise theMinister inthisregard.
4. Functions ofBoard .-(1)Forthepurposes ofachieving itsobjects andsubject totheprovisions
inanyother lawcontained, theBoard may-
(a) (i) ofitsown accord investigate dumping, subsidized export ordisruptive
competition inortotheRepublic and,ifauthorized thereto byanagreement,
inortothecommon customs areaoftheSouthern African Customs Union;
(ii) ofitsownaccord investigate thedevelopment ofindustries intheRepublic
and,ifauthorized thereto byanagreement, inthecommon customs areaof
theSouthern African Customs Union bythelevying ofcustoms andexcise
duties;
(iii) byorder oftheMinister investigate anyothermatter which affects ormayaffect
thetrade andindustry oftheRepublic and, ifauthorized thereto byan
agreement, thecommon customs areaoftheSouthern African Customs Union;
and
(b) reportandmakerecommendationstotheMinisterinrespectofanyinvestigationreferred
toinparagraph (a).G/SG/N/1/ZAF/1
Page5
(2) Upon receipt ofthereport andrecommendations referred toinsubsection (1)(b),the
Minister may-
(a) accept orreject suchreport andrecommendations, orreferthem backtothe
Board forreconsideration; and
(b) ifheaccepts thereport andrecommendations concerned, request theMinister
ofFinance toamend therelevant Schedule totheCustoms andExcise Act,
1964 (ActNo.91of1964).
(3) TheBoard shallassoonaspossible after31December ofeachyearsubmit areport
totheMinister regarding itsfunctions during thepreceding year.
(4) Thework incidental totheperformance ofadutyortheexercise ofapower ofthe
Board shallbeperformed byofficers oremployees oftheDepartment ofTrade and
Industry designated forthatpurpose bytheDirector-General :Trade andIndustry.
5. Constitution ofBoard .-(1)TheBoard shallconsist ofsuchnumber offull-time andpart-time
members, butnotfewer thanfour, astheState President mayfrom timetotimedetermine.
(2) Themembers oftheBoard shallbeappointed bytheStatePresident byreason oftheir
knowledge ofandexperience incommerce, industry andtheeconomy.
6. Chairman anddeputy chairman .-(1)TheStatePresident shalldesignate oneofthemembers
oftheBoard aschairman oftheBoard andanother asdeputy chairman.
(2) (a) When theChairman isabsent ornotabletoperform hisfunctions aschairman,
orwhen there isavacancy intheoffice ofthechairman, thedeputy chairman
shallactaschairman, andifthechairman aswellasthedeputy chairman are
absent ornotabletoperform thefunctions ofthechairman, theBoard shall
electanother member toactaschairman.
(b) Suchmember shallwhile acting aschairman haveallthepowers andperform
alltheduties ofthechairman.
7. Period ofoffice, vacation ofoffice andfilling ofvacancies .-(1)Amember oftheBoard
shallbeappointedforsuchperiod,notexceedingfiveyears,astheStatePresidentmaydetermine
atthetimeoftheappointment.
(2) Amember oftheBoard shallvacate hisoffice ifheresigns oriftheState President
terminates hisperiod ofoffice ifthere isintheopinion oftheStatePresident asound
reason therefor.
(3) Anyperson whohasceased tobeamember oftheBoard byaffluxion oftimemay
bereappointed.
(4) Ifamember oftheBoard ceases toholdoffice, theState President may, subject to
section 5,appoint somebody tofillthevacancy.
8. Meetings ofBoard .-(1)Thefirstmeeting oftheBoard shallbeheldatthetimeandplace
determined bytheMinister, andthereafter ameeting oftheBoard shallbeheldatthetimeG/SG/N/1/ZAF/1
Page6
andplace determined bytheBoard or,ifauthorized thereto bytheBoard thechairman ofthe
Board.
(2) Aquorum forameeting oftheBoard shallnotbelessthanone-third ofallitsmembers,
withaminimum ofthree.
(3) Adecision ofthemajority ofthemembers oftheBoard present atameeting shall
constitute adecision oftheBoard, andintheevent ofanequality ofvotes thechairman
shallhaveacasting voteinaddition tohisdeliberative vote.
(4) Alldecisions oftheBoard shallberecorded.
9. Committees. -(1)TheBoard may, withtheconsent oftheMinister, establish from among
theirnumber committees.
(2) Anysuchcommittee shall consist ofsuchnumber ofmembers astheBoard may
determine.
(3) TheBoard shalldesignate oneofthemembers ofthecommittee aschairman thereof,
andifanysuchchairman isabsent fromameeting ofthecommittee themembers present
shallelectonefrom among theirnumber toactaschairman atthatmeeting.
(4) (a) TheBoard may, subject tosuchdirections asitmayissue fromtimetotime-
(i) delegate anypower granted toitbyorunder section 4tosucha
committee; and
(ii) grant authority thatadutyassigned toitbyorinterms ofsection 4
maybeperformed bysuchacommittee.
(b) TheBoard shallnotbedivested ofapower sodelegated andtheperformance
ofadutysoauthorized, andmayamend orsetaside anydecision ofa
committee.
10. Co-option ofpersons toserve onoradvise committees.- (1)Acommittee mayco-opt any
person toserve onacommittee ortoattend aparticular meeting thereof inconnection with
aparticular matter dealtwithbythecommittee.
(2) Such aperson maytakepartintheproceedings ofthecommittee inconnection with
thematter oratthemeeting inrespect ofwhich hehasbeenco-opted, butshallnot
beentitled tovote.
11. Remuneration andallowances ofmembers ofBoard andother persons. -Members ofthe
Board andpersons referred toinsections 10,13and14whoarenotintheemployment of
theState, shall bepaid, from moneys appropriated byParliament forthatpurpose, such
remunerationandallowancesastheMinistermaywiththeconcurrenceoftheMinisterofFinance
determine.
12. EnquiriesbyBoardorcommittees.-(1)TheBoardoracommitteemay,subjecttothedirections
oftheMinister, conduct suchenquiry astheBoard orcommittee deems necessary toenable
ittoperform itsfunction.sG/SG/N/1/ZAF/1
Page7
(2) TheBoard oracommittee mayforthepurposes ofanenquiry referred toinsubsection
(1)summon anyperson togiveevidence attheenquiry ortoproduce anybook, writing
ordocument which intheopinion oftheBoard oracommittee isrelevant tothesubject
matter oftheenquiry.
(3) (a) Asummons toattend asawitness before, ortoproduce anybook, writing
ordocument to,theBoard oracommittee shallbeintheformdetermined by
thechairman oftheBoard.
(b) Suchsummons shallbesigned bythechairman oftheBoard orofacommittee,
asthecasemaybe,andshallbeserved inthesame manner asasummons to
attend asawitness atacriminal trialintheSupreme Court.
(4) TheBoard oracommittee maycallandexamine anyperson present attheenquiry,
whether ornothehasbeensummoned toattend interms ofsubsection (2),andmay
inspect andretain forareasonable period anybook, writing ordocument theproduction
ofwhich wasrequired interms ofsubsection (2)orwhich hehaswithhim;Provided
thatinconnection withtheexamination ofanysuchperson ortheproduction ofany
suchbook, writing ofdocument, thelawrelating toprivilege asapplicable toaperson
subpoenaed togiveevidence ortoproduce anybook, writing ordocument before a
court oflaw,shallapply.
(5) (a) Whenever theBoard oracommittee deems itnecessary, itmaydirect aperson
togivehisevidence onoathoraffirmation.
(b) Thechairman oftheBoard orofacommittee, asthecasemaybe,may
administer theoathtooraccept anaffirmation from theperson concerned.
(6) Aperson whohasbeensummoned togiveevidence atsuchenquiry shallbeentitled
toreceive frommoneys appropriated byParliament forthatpurpose, aswitness fees
anamount equal totheamount which hewould havereceived aswitness feesifhe
hasbeensummoned toattend atacriminal trialintheSupreme Court heldattheplace
specified inthesummons senttohim.
(7) TheBoard oracommittee mayforthepurposes ofsuchenquiry direct anyperson
tofurnish itwithinformation inthemanner determined byit.
13. Delegation byBoard orcommittees .-(1)TheBoard oracommittee may, subject tothe
directions oftheMinister, delegate itspowers regarding anenquiry under section 12toan
officer oremployee oftheDepartment ofTrade andIndustry designated forthepurpose by
theDirector-General: Trade andIndustry or,withtheapproval oftheMinister, anyother
person.
(2) Thechairman oftheBoard orofacommittee may-
(a) grant authority thataduty assigned tohimbysection 12(3)(b) maybe
performed byanofficer, employee orother person referred toinsubsection
(1);and
(b) delegate anypower granted tohimbysection 12(5)(b) toanofficer, employee
orother person referred toinsubsection (1).G/SG/N/1/ZAF/1
Page8
14. Investigating officers .-(1)Subject tothedirections oftheMinister theBoard may, inorder
toobtain information which isrequired withregard toanenquiry under section 12,designate
amember oftheBoard, anofficer oremployee oftheDepartment ofTrade andIndustry
designated forthatpurpose bytheDirector-General: Trade andIndustry or,withtheapproval
oftheMinister, anyother person, asaninvestigating officer, andsuchaninvestigating officer
mayatallreasonable times without previous notice enter premises onorinwhich there isor
maybeanycommodity, book, statement orother document which isrelated tothespecific
information andmay-
(a) inspect orsearch suchpremises;
(b) demand, information regarding thesaidcommodity, book, statement orotherdocument
from theowner orperson incharge ofthepremises;
(c) investigate acommodity, book, statement orother document which isfound inoron
those premises andwhich hasorprobably hasrelevance toanymatter which may
concern thesaidinvestigation, ormake copies oforextracts fromsuchbook, statement
orother document; and
(d) demand fromtheowner oranyone incharge ofthose premises orofanyone inwhose
possession orunder whose control thatbook, statement orother document is,an
explanation ofanyentry therein.
(2) Aperson designated under subsection (10)shallbeprovided withanauthority signed
bythechairman oftheBoard andinwhich itisstated thatsuchperson isassigned
asaninvestigating officer interms ofthisAct.
(3) Before aninvestigating officer referred toinsubsection (1)performs afunction under
thissection heshall attherequest ofaperson whoisaffected byaninvestigation
produce theauthority issued tohiminterms ofsubsection (2).
15. Establishment andmaintenance ofaccounting andcosting systems. -TheBoard may, with
theapproval oftheMinister, required anyperson engaged inanyparticular industry orany
branch thereof protected byacustoms tariff orreceiving anyform ofState aid,toestablish
andmaintaininrespectofhisbusinessorundertakinganaccountingandcostingsystemapproved
bytheBoard forthatindustry orthatbranch thereof :Provided that-
(a) theBoard shalldetermine theestablishment ofanaccounting andcosting system for
anindustryoranybranchthereofonlyafterconsultationwiththatindustryorthatbranch
thereof;
(b) inapproving ofanaccounting andcosting system foranindustry oranybranch thereof,
theBoard shallgivedueconsideration tothecircumstances surrounding thatindustry
orthatbranch thereof; and
(c) iftheBoard issatisfied thatanindustry oranybranch thereof ishampered inthe
performanceofitsfunctionsasaresultoftheestablishmentoftheaccountingandcosting
system under thissection, itmaywiththeconcurrence oftheMinister direct thatsuch
accounting andcosting system beadapted inthemanner itthinks fit.G/SG/N/1/ZAF/1
Page9
16. Declaration ofinterest .-Whenever theBoard oracommittee considers anymatter inwhich
amember thereof hasapecuniary interest, thatmember shalldeclare thenature, extent and
particulars ofthisinterest totheBoard orsuchcommittee, asthecasemaybe,andthereupon
theBoard orthecommittee may,ifitdeems itnecessary, request themember toexcuse himself
fromparticipating intheproceedings oftheBoard orsuchcommittee foraslongasthatmatter
isbeing considered bytheBoard orthecommittee.
16A. Regulations.-TheMinistermay,afterconsultationwiththeBoard,makeregulationsregarding-
(a) procedures inconnection withanyfunction oftheBoard; and
(b) anyother matter inconnection withtheachievement oftheobjects oftheBoard.
17. Preservation ofsecrecy .-Noperson shallexcept forthepurposes oftheperformance ofhis
functions interms ofthisActorwhen required todosobyanycourt oflaworunder anylaw,
disclose toanyotherperson anyinformation acquired byhimintheperformance ofhisfunctions
interms ofthisActandrelating tothebusiness oraffairs ofanyother person.
18. Tabling ofreports andrecommendations .-Every report andrecommendation contemplated
insection 4(1)(a) -
(a) inconnection withamendments totheSchedules totheCustoms andExcise Act,1964
(ActNo91of1964); and
(b) inconnection withanyother matter, andwhich inthe
opinion oftheMinister -
(i) could bemade known without detriment tothepublic interest; and
(ii) isofgeneral importance.
shallbelaidupon theTable bytheMinister inParliament assoonaspossible afterreceipt
thereof.
19. Offenses andpenalties .-Anyperson who-
(a) (i) without sufficient cause (theonusofproof ofwhich shallrestupon him)has
failed tofurnish theinformation required ofhiminterms ofsection 14(1)(d)
or12(7); or
(ii) knowingly furnishes information which isfalseormisleading;
(b) (i) having beensummoned togiveevidence atanenquiry under section 12,without
sufficient cause (theonusofproof ofwhich shallrestuponhim)failstoattend
atthetimeandplace specified inthesummons, orfailstoremain inattendance
until theperson presiding attheenquiry hasexcused himfrom further
attendance;
(ii) having beencalled under section 12(4), without sufficient cause (theonusof
proof ofwhich shallrestupon him)-G/SG/N/1/ZAF/1
Page10
(aa) refuses toappear asawitness;
(bb) refuses tobesworn inortomake anaffirmation asawitness
afterhehasbeendirected under section 12(5)(a) todoso;
(cc) refuses toanswer orfails toanswer tothebestofhis
knowledge andability anyquestion puttohim;or
(dd) refuses tocomply witharequirement toproduce abook,
writing ordocument specified inthesummons orwhich he
haswithhim;or
(iii) tampers withorhinders, obstructs, threatens, deceives orinanywayunduly
influences anyperson withregard toevidence tobegiven orabook, writing
ordocument tobeproduced bysuchperson;
(c) (i) hinders orobstructs aninvestigating officer intheexercise ofhispowers under
section 14;or
(ii) when aninvestigating officer requires ofhiminformation oranexplanation
under section 14(1)(b) or(d),failsorrefuses tofurnish thatinformation or
togivethatexplanation orknowingly furnishes information orgives an
explanation which isfalseormisleading;
(d) Without sufficient cause (theonusofproof ofwhich shallrestuponhim)failsorrefuses
within aperiod specified bytheBoard, which period shallnotbelessthansixmonths
toestablish ormaintain anaccounting andcosting system interms ofsection 15;
(e) failstocomply withaprovision ofsection 16;or
(f) contravenes section 17.
shallbeguilty ofanoffence andbeliable onconviction toafinenotexceeding R2000or
toimprisonment foraperiod notexceeding 12months ortoboth such fineandsuch
imprisonment.
20. Repeal oflaws, savings andtransitional provisions .-
(1)Subject totheprovisions ofthissection thelawsspecified intheSchedule arehereby
repealed.
(2) Every person whoimmediately prior tothecommencement ofthisActheldinterms
oftheprovisions oftheBoard ofTrade andIndustries Act,1944(ActNo.19of1944),
theoffice ofchairman, deputy chairman ormember oftheBoard ofTrade andIndustries
shallbedeemed tohavebeenappointed bytheStatePresident interms oftheprovisions
ofthisActfortheunexpired period ofhisoffice assuch.
(3) Ifanymatter which before thecommencement ofthisActwasreferred totheBoard
ofTrade andIndustries established interms oftheBoard ofTrade andIndustries Act,
1944, hasnotbeendisposed ofbythatboard oracommittee thereof before such
commencement, theBoard onTariffs andTrade established interms ofthisActmay
continue withthedisposal ofthatmatter inaccordance withtheprovision ofthisAct,
andanything donebythefirst-mentioned Board inconnection with thatmatter shall
bedeemed tohavebeendonebytheBoard established interms ofthisAct.G/SG/N/1/ZAF/1
Page11
(4) Anything doneunder aprovision oftheBoard onTariffs andTrade Act,1944 and
which maybedoneunder aprovision ofthisAct,shallbedeemed tohavebeendone
under thelatter provision.
21. Short title.-ThisActshallbecalled theBoard onTariffs andTrade Act,1986.
_______________G/SG/N/1/ZAF/1
Page12
STATUTES OFTHE REPUBLIC OFSOUTH AFRICA -CUSTOMS AND EXCISE
CUSTOMS AND EXCISE ACT
NO.91OF1964
[Issue No.28-Supplementary]
ACT
Toprovide forthelevying ofcustoms andexcise duties andasurcharge; forafuellevy,
theprohibition andcontrol oftheimportation, export ormanufacture ofcertain goods; andfor
matters incidental thereto.
CHAPTER I
Definitions
1. Definitions
(1) InthisAct,unless thecontext otherwise indicates, anyreference tocustoms andexcise
ormatters relating thereto shallbedeemed toinclude areference tosurcharge and
fuellevyormatters relating thereto, and
"Commissioner" means theCommissioner forCustoms andExcise mentioned in
section 1B;
"Common customs area" means thecombined areaoftheRepublic andterritories with
thegovernments ofwhich customs union agreements have been concluded under
section 51;
"Controller", inrelation toanyareaoranymatter, means theofficer designated by
theCommissioner tobetheController ofCustoms andExcise inrespect ofthatarea
ormatter andincludes anofficer acting under thecontrol ordirection ofanyofficer
sodesignated bytheCommissioner;
"customs duty" means, subject totheprovisions ofsub-section (3),anydutyleviable
under Schedule No.1(except Parts 4and5thereof) orNo.2ongoods imported into
theRepublic;
"duty" means anydutyleviable under thisAct;
"entry forhome consumption" includes entry under anyiteminSchedule No.3,4
or6;
"exporter" includes anyperson who, atthetimeofexportation:G/SG/N/1/ZAF/1
Page13
(a) owns anygoods exported;
(b) carries theriskofanygoods exported;
(c) represents thatoractsasifheistheexporter orowner ofanygoods
exported;
(d) actually takes orattempts totakeanygoods from theRepublic;
(e) isbeneficially interested inanywaywhatever inanygoods exported;
(f) actsonbehalf ofanyperson referred toinparagraph (a),(b),(c),(d)
or(e),
and,inrelation toimported goods, includes themanufacturer, supplier orshipper of
suchgoods oranyperson inside oroutside theRepublic representing oracting onbehalf
ofsuchmanufacturer, supplier orshipper;
"goods" includes allwares, articles, merchandise, animals, currency, matter orthings;
"home consumption" means consumption oruseintheRepublic;
"importer" includes anyperson who, atthetimeofimportation:
(a) owns anygoods imported;
(b) carries theriskofanygoods imported;
(c) represents thatoractsasifheistheimporter orowner ofanygoods
imported;
(d) actually brings anygoods intotheRepublic;
(e) isbeneficially interested inanywaywhatever inanygoods imported;
(f) actsonbehalf ofanyperson referred toinparagraph (a),(b),(c),(d)
or(e);
"manufacture", when usedasanoun, includes, inthediscretion oftheCommissioner,
anyprocess:
(a) inthemanufacture orassembly ofanyexcisable goods orfuellevy
goods;
(b) intheconversion ofanygoods intoexcisable goods orfuellevygoods;
(c) whereby thedutiable quantity orvalue ofanyimported goods specified
inSection BofPart2ofSchedule No.1,excisable goods orfuellevy
goods isincreased inanymanner;
(d) intherecovery ofexcisable goods orfuellevygoods fromexcisable
goods oranyother goods; orG/SG/N/1/ZAF/1
Page14
(e) inthepacking ormeasuring offofanyimported goods specified in
Section BofPart2ofSchedule No.1,excisable goods orfuellevy
goods,
and,when usedasaverb, hasacorresponding meaning; and"manufacturer" hasa
corresponding meaning;
"Minister" means theMinister ofFinance;
"Office" means theOffice oftheCommissioner forCustoms andExcise mentioned
insection 1A;
"prescribed" means prescribed bythisAct;
"regulation" means aregulation made bytheMinister under thisAct;
"rule" means arulemade bytheCommissioner under thisAct;
"thisAct"includes anyproclamation, government notice, regulation orruleissued
ormade oragreement concluded ordeemed tohavebeenconcluded thereunder orany
taxation proposal contemplated insection 58which istabled intheHouse ofAssembly;
(3) Forthepurposes ofanycustoms union agreements concluded under section 51:
(a) "customs duty" includes anydutyleviable under Part4ofSchedule
No.1ongoods imported intotheRepublic and,except forthepurposes
ofarticles 13and14ofthesaidagreement, anydutyleviable under
Part5or8ofSchedule No.1ongoods imported;
(b) "excise duty" includes, except forthepurposes ofarticles 13and14
ofthesaidagreement, anydutyleviable under Part5or8ofSchedule
No.1ongoods manufactured inthecommon customs area.G/SG/N/1/ZAF/1
Page15
CHAPTER VI
Anti-Dumping, Countervailing andSafeguard Duties
55. General provisions regarding anti-dumping andcountervailing andsafeguard duties
(1) Thegoods specified inSchedule No.2shall, upon entry forhome consumption, be
liable, inaddition toanyother dutypayable interms oftheprovisions ofthisAct,
totheappropriate anti-dumping, countervailing orsafeguard duties provided forin
respect ofsuchgoods inthatSchedule atthetimeofsuchentry, iftheyareimported
fromasupplier, ororiginate inaterritory, specified inthatSchedule inrespect ofthose
goods.
(2) (a) Theimposition ofanyanti-dumping dutyinthecaseofdumping asdefined
intheBoard onTariffs andTrade Act,1986 (ActNo.107of1986), a
countervailing dutyinthecaseofsubsidized export assodefined orasafeguard
dutyinthecaseofdisruptive competition assodefined andtherateatwhich
orthecircumstances inwhich suchdutyisimposed inrespect ofanyimported
goods shallbeinaccordance withanyrequest bytheMinister ofTrade and
Industry andforEconomic Co-ordination under theprovisions oftheBoard
onTariffs andTrade Act,1986.
(b) Anysuchanti-dumping dutyorcountervailing dutymaybeimposed inrespect
ofthegoods concerned inaccordance withsuchrequest witheffect from the
dateonwhich anyprovisional payment inrelation toanti-dumping or
countervailing dutyisimposed inrespect ofthose goods under section 57A.
(3) (a) Whenever anyanti-dumping, countervailing orsafeguard dutyisimposed on
anygoods under theprovisions ofthisChapter, theowner ofanysuchgoods
stored inacustoms andexcise warehouse shallproduce theinvoice andother
documents relating tosuchgoods totheController notlaterthanthetimeof
entry ofalloranypartofsuchgoods forremoval from suchwarehouse.
(b) Theprovisionsofparagraph(a)shallnotapplyinthecaseofsuchgoodsentered
forexport from acustoms andexcise warehouse.
(4) Ananti-dumping, countervailing orsafeguard dutyimposed under theprovisions of
thisChapter shallnotapply toanygoods entered under theprovisions ofanyitem
specified inSchedule No.3or4unless suchitemisspecified inSchedule No.2in
respect ofsuchgoods.
(5) Notwithstandingtheprovisionsofsection56,56Aor57,theCommissionermay,subject
tosuchconditions ashemayimpose ineachcase, exempt frompayment ofanyanti-
dumping, countervailing orsafeguard duty, anygoods which areimported insuch
circumstances orinsuchquantities thattheimportation ofsuchgoods doesnot,inhis
opinion, constitute regular importation ofsuchgoods fortrade purposes.G/SG/N/1/ZAF/1
Page16
56. Imposition ofanti-dumping duties
(1) TheMinister mayfromtimetotimebynotice intheGazette amend Schedule No.2
toimpose ananti-dumping dutyinaccordance withtheprovisions ofsection 55(2).
(2) TheMinister may,inaccordance withanyrequest bytheMinister ofTrade andIndustry
andforEconomic Co-ordination, fromtimetotimebynotice intheGazette withdraw
orreduce, withorwithout retrospective effect andtosuchextent asmaybespecified
inthenotice, anyanti-dumping dutyimposed under sub-section (1).
(3) Theprovisions ofsection 48(6) shall mutatis mutandis apply inrespect ofany
amendment, withdrawal orreduction made under theprovisions ofsub-section (1)or
(2)ofthissection.
56A. Imposition ofcountervailing duties
(1) TheMinister mayfrom timetotimebynotice intheGazette amend Schedule No.2
toimpose acountervailing dutyinaccordance withtheprovisions ofsection 55(2).
(2) TheMinister may,inaccordance withanyrequest bytheMinister ofTrade andIndustry
andforEconomic Co-ordination, fromtimetotimebynotice intheGazette withdraw
orreduce, withorwithout retrospective effect andtosuchextent asmaybespecified
inthenotice, anycountervailing dutyimposed under sub-section (1).
(3) Theprovisions ofsection 48(6) shall mutatis mutandis apply inrespect ofany
amendment, withdrawal orreduction made under theprovisions ofsub-section (1)or
(2)ofthissection.
57. Imposition ofsafeguard duties
(1) TheMinister mayfrom timetotimebynotice intheGazette amend Schedule No.2
toimpose asafeguard dutyinaccordance withtheprovisions ofsection 55(2).
(2) TheMinister may,inaccordance withanyrequest bytheMinister ofTrade andIndustry
andforEconomic Co-ordination, fromtimetotimebynotice intheGazette withdraw
orreduce, withorwithout retrospective effect andtosuchextent asmaybespecified
inthenotice, anysafeguard dutyimposed under sub-section (1).
(3) Theprovisions ofsection 48(6) shall mutatis mutandis apply inrespect ofany
amendment, withdrawal orreduction made under theprovisions ofsub-section (1)or
(2)ofthissection.
57A. Imposition ofprovisional payment
(1) Whenever theBoard onTariffs andTrade publishes anotice intheGazette totheeffect
thatitisinvestigating theimposition ofananti-dumping dutyoracountervailing duty
ongoods imported fromasupplier ororiginating inaterritory specified inthatnotice,
theCommissioner shall, inaccordance withanyrequest bythesaidBoard, bynotice
intheGazette impose aprovisional payment inrespect ofthose goods forsuchperiod
andforsuchamount astheBoard mayspecify insuchrequest.G/SG/N/1/ZAF/1
Page17
(2) TheCommissioner shall, inaccordance withanyrequest bythesaidBoard, byfurther
notice intheGazette extend theperiod forwhich theprovisional payment mentioned
insub-section (1)isimposed orwithdraw orreduce itwithorwithout retrospective
effect andtosuchextent asmaybespecified intherequest.
(3) Suchprovisional payment shallbepaidongoods subject thereto, atthetimeofentry
forhome consumption thereof, assecurity foranyanti-dumping orcountervailing duty
which amyberetrospectively imposed onsuchgoods under section 56or56Aand
maybesetoffagainst theamount oftheretrospective anti-dumping orcountervailing
dutypayable.
(4) Ifnoanti-dumping orcountervailing dutyisimposed before expiry oftheperiod for
which aprovisional payment inrelation tothegoods concerned hasbeenimposed,
theamount ofsuchpayment shallberefunded.
(5) Iftheamount ofanysuchprovisional payment onthesaidgoods:
(a) exceeds theamount ofanyanti-dumping orcountervailing dutyretrospectively
imposed onsuchgoods under section 56or56A, theamount ofthedifference
shallberefunded; or
(b) islessthantheamount oftheanti-dumping orcountervailing dutysoimposed,
theamount ofthedifference shallnotbecollected.