Part 1
Introductory provisions
Purpose and application of this Chapter
374. (1) The purpose of this Chapter is to regulate the temporary export procedure.
(2) This Chapter applies to goods temporarily exported from the Republic.
Temporary export procedure288
375. (1) The temporary export procedure is a customs procedure that allows—
(a) goods—
(i) to be temporarily exported from the Republic with the intention to return the goods to the Republic; and
(ii) to be returned to the Republic as re-imported unaltered goods; or (b) goods exported outright from the Republic to be returned to the Republic as
re-imported unaltered goods.
(2) The temporary export procedure is available only for goods which— (a) fall within a category of goods to which Part 2, 4 or 5 applies; and
(b) are of a nature that will make them, when eventually re-imported, likely to be identified as the same goods.
Commencement and completion of temporary export procedure 376. (1) Goods come under—
(a) the temporary export procedure contemplated in section 375(1)(a)— (i) when cleared for temporary export in terms of Part 2, in the case of goods
to which that Part applies;
(ii) when cleared for temporary export in terms of international clearance arrangements referred to in Part 4, in the case of goods to which that Part applies; or
(iii) upon leaving the Republic, in the case of goods that automatically come under the temporary export procedure in terms of Part 5; or
(b) the temporary export procedure contemplated in section 375(1)(b), retrospec- tively as from the time the goods are cleared and released in terms of Chapter 16 for outright export from the Republic.
(2) The temporary export procedure is, subject to subsection (3), completed— (a) in the case of goods referred to in subsection (1)(a)(i) or (b), when the goods
are returned to the Republic and cleared and released as re-imported unaltered goods for home use in terms of Part 3;
(b) in the case of goods referred to in subsection (1)(a)(ii), when the goods are returned to the Republic in accordance with the international clearance arrangements referred to in Part 4; or
(c) in the case of goods referred to in subsection (1)(a)(iii), when the goods re-enter the Republic.
(3) The temporary export procedure ends before its completion if completion of the procedure is interrupted by an occurrence referred to in section 109(2).
Extent to which Chapters 4 and 7 apply
377. Chapters 4 and 7, except insofar as a provision of those Chapters is modified,
qualified or deviated from in this Chapter, apply to all goods under the temporary export procedure,289including to the clearance and release of goods—
(a) for temporary export in terms of Part 2 or 4; and
(b) as re-imported unaltered goods for home use in terms of Part 3 or 4.
288. For tax status of goods under the temporary export procedure, see section 147.
289. 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
Temporary export of goods under regular clearance and release procedures
Application of this Part 378. (1) This Part—
(a) applies to goods of a class or kind that may in terms of any of the tax levying Acts be cleared for temporary export under this Part; and
(b) does not apply to goods—
(i) cleared in accordance with the international clearance arrangements referred to in Part 4; or
(ii) that automatically come under the temporary export procedure in terms of Part 5.
(2) Goods to be cleared for temporary export under this Part must be cleared for export in accordance with Chapter 16,290read with section 377(a).
Clearing of goods for temporary export
379. (1) If a person clears goods for temporary export in terms of Chapter 16—
(a) the export clearance declaration referred to in section 367 must state— (i) the intention to return the goods to the Republic as re-imported unaltered
goods; and
(ii) the date before which the goods will be returned to the Republic; and (b) that person must—
(i) either provide security for the payment of any export tax or pay the amount of any export tax that may become payable on the goods should the goods lose their tax free status in relation to export tax; and (ii) comply with such further requirements as may be prescribed by rule or as
the customs authority may determine in a specific case.
(2) The customs authority may exempt a person from compliance with subsection (1)(b)(i).
(3) Goods are cleared in terms of subsection (1) for temporary export on condition that the goods must be returned to the Republic in the same state they were when exported.
Release of goods for temporary export
380. (1) If goods are released for temporary export, the release notification must state
the period within which the goods must be returned to the Republic. (2) A period determined in terms of subsection (1) may not exceed—
(a) a maximum period as may be prescribed for the relevant class or kind of goods—
(i) in a tax levying Act referred to in section 378(1)(a) or, if two or more tax levying Acts permit goods of the same class or kind to be cleared for temporary export, a maximum period prescribed uniformly in those tax levying Acts for that class or kind of goods; or
(ii) by rule, if no period is in terms of subparagraph (i) prescribed for that class or kind of goods; or
(b) one year from the date of clearance of the goods, if no period is in terms of paragraph (a)(i) or (ii) prescribed for that class or kind of goods.
(3) The period mentioned in a release notification may be extended in terms of section 908 only once except if good cause is shown for an additional extension.
290. See also section 361(2)(b)(ii) which states that Chapter 16 applies to goods destined for temporary export. 5 10 15 20 25 30 35 40 45
Simplified clearance and release for commercial trucks temporarily leaving Republic
381. Trucks leaving the Republic as a means of transport currently in use for the
transport of goods in the ordinary course of international trade may, despite the other provisions of this Part, be cleared and released for the temporary export procedure in accordance with simplified clearance and release processes and requirements referred to in Part 3 of Chapter 24 if the truck—
(a) is not leaving the Republic on the return leg of the temporary admission procedure;291and
(b) is destined to return to the Republic without any interruption in its current use as a means of transport for goods in the ordinary course of international trade.
Simplified clearance and release for buses and taxis temporarily leaving Republic 382. Buses or taxis leaving the Republic as a means of transport for travellers visiting
abroad or returning home may, despite the other provisions of this Part, be cleared and released for the temporary export procedure in accordance with simplified clearance and release processes and requirements referred to in Part 3 of Chapter 24 if—
(a) the bus or taxi is not leaving the Republic on the return leg of the temporary admission procedure;292
(b) no international clearance arrangements referred to in Part 4 are available for the departure of the bus or taxi from the Republic; and
(c) the bus or taxi is destined to return to the Republic without any interruption in its current use as a means of transport for travellers.
Simplified clearance and release for private vehicles, small vessels and light aircraft temporarily leaving Republic
383. Vehicles, small vessels or light aircraft leaving the Republic as a private means
of transport for a traveller visiting abroad293may, despite the other provisions of this
Part, be cleared and released for the temporary export procedure in accordance with simplified clearance and release processes and requirements referred to in Part 3 of Chapter 24 if—
(a) the vehicle, vessel or light aircraft is not leaving the Republic on the return leg of the temporary admission procedure;294
(b) no international clearance arrangements referred to in Part 4 are available for the vehicle, vessel or light aircraft; and
(c) the vehicle, vessel or light aircraft is destined to return to the Republic without any interruption in its current use as a private means of transport for that traveller.
Part 3
Clearance and release of re-imported unaltered goods for home use
Application of this Part
384. (1) This Part applies to the clearance and release of goods for home use as
re-imported unaltered goods that were exported from the Republic in terms of a clearance and release for—
(a) temporary export in terms of Part 2; or (b) outright export in terms of Chapter 16.
(2) This Part does not apply to goods returned to the Republic under the temporary export procedure—
(a) in accordance with the international clearance arrangements referred to in Part 4; or
(b) in terms of Part 5.
291. See section 276. 292. See section 277.
293. For determining when a vessel, aircraft or vehicle qualifies as a small vessel, light aircraft or vehicle used as a private means of transport, see section 903(1)(n).
294. See section 278. 5 10 15 20 25 30 35 40 45
(3) Goods to which this Part applies must be cleared as re-imported unaltered goods for home use in accordance with section 377(b).
Conditions for clearance of goods as re-imported unaltered goods for home use 385. (1) Goods may be cleared in terms of this Part as re-imported unaltered goods for
home use only if—
(a) the goods were previously exported from the Republic under the temporary export procedure or for outright export;
(b) the goods can be identified as the same goods originally exported from the Republic or the importer furnishes proof that the goods are the same goods originally exported;
(c) the importer provides sufficient information to the customs authority concerning—
(i) any export tax paid on the goods when exported from the Republic; (ii) any benefit given in terms of an export incentive scheme to any person on
the export of the goods, whether in the form of a tax reduction or relief, an export or other subsidy, a rebate or reward or other benefit;295
(iii) any import or other tax paid, or rebate or remission granted, on the goods before clearance of the goods for temporary export or outright export or, if no tax was paid, the tax status of the goods immediately before clearance of the goods for temporary export or outright export; and (iv) any refund or drawback of import or other tax reclaimed on the export of
the goods;
(d) the goods are returned to the Republic—
(i) in the case of temporarily exported goods referred to in section 375(1)(a), within the period stated in the release notification referred to in section 380(1) or as extended in accordance with section 380(3); or (ii) in the case of outright exported goods referred to in section 375(1)(b),
within a period of 90 calendar days of the date of export or as extended in accordance with subsection (3);
(e) the goods, whilst abroad, have not undergone any manufacturing, processing or repairs other than maintenance in connection with their use abroad; and (f) any conditions subject to which the goods were released for export in terms of
section 104 have been complied with.
(2) Goods may in terms of subsection (1) be cleared as re-imported unaltered goods for home use despite the fact that—
(a) only a part of the originally exported goods is re-imported; (b) the goods are re-imported in separate consignments;
(c) the goods are re-imported by a person other than the person who exported the goods, provided that that other person—
(i) is authorised by the original exporter to re-import the goods; and (ii) is able to provide the information required in terms of subsection (1); or (d) the goods, whilst abroad—
(i) have been used whether or not to their full capacity; (ii) have been damaged; or
(iii) have deteriorated.
(3) The period mentioned in subsection (1)(d)(ii) may be extended in terms of section 908 only once except if good cause is shown for an additional extension.
Persons entitled to submit re-importation clearance declarations
386. Only the following persons may, subject to section 165(2), submit clearance
declarations to clear goods in terms of this Part as re-imported unaltered goods for home use:296
(a) The importer of the goods, if that importer is located in the Republic; (b) the agent in the Republic of the importer, if that importer is not located in the
Republic; or
(c) a customs broker referred to in section 165(1)(b).
295. For instance where goods were outright exported and then returned under the temporary export procedure.
296. See section 165(1)(a).
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Contents of re-importation clearance declarations
387. (1) A clearance declaration submitted to clear goods in terms of this Part as
re-imported unaltered goods for home use must, in addition to the matters required in terms of section 167, state—
(a) that the goods were previously exported from the Republic; (b) the date on which the goods were exported; and
(c) the amount of any export tax paid on those goods when the goods were exported, the kind of export tax paid and whether the tax is to be reclaimed. (2) A re-importation clearance declaration must be accompanied by a statement stating—
(a) whether the goods, whilst abroad, have undergone—
(i) any manufacturing, processing or repairs other than maintenance in connection with their use abroad; or
(ii) any change of ownership;
(b) the information required in terms of section 385(1)(c);
(c) the number and date of the export clearance declaration submitted in respect of the goods at the time of export of the goods and, if those goods at the time of export were imported goods or goods produced from imported goods, also the number and date of the clearance declaration submitted to clear the imported goods for home use or a customs procedure; and
(d) in the case of outright exported goods referred to in section 375(1)(b)— (i) the reason why the goods are returned to the Republic; and
(ii) whether the exporter or any other person were granted any benefit by any organ of state in respect of the export of the goods.
Repayment of export benefits
388. The person clearing outright exported goods referred to in section 375(1)(b) as
re-imported unaltered goods for home use in terms of this Part forfeits any benefit referred to in section 387(2)(d)(ii) and must repay any benefit granted in respect of the export of the goods.
Simplified home use clearance and release for commercial trucks re-entering Republic
389. Trucks which left the Republic as a means of transport under a clearance and
release for temporary export in terms of section 381 may on their return to the Republic, despite the other provisions of this Part, be cleared and released for home use as re-imported unaltered goods in accordance with simplified clearance and release processes and requirements referred to in Part 3 of Chapter 24.
Simplified home use clearance and release for buses and taxis re-entering Republic 390. Buses or taxis which left the Republic as a means of transport under a clearance
and release for temporary export in terms of section 382 may on their return to the Republic, despite the other provisions of this Part, be cleared and released for home use as re-imported unaltered goods in accordance with simplified clearance and release processes and requirements referred to in Part 3 of Chapter 24.
Simplified home use clearance and release for private vehicles, small vessels and light aircraft re-entering Republic
391. Vehicles, small vessels or light aircraft which left the Republic as a private
means of transport for a traveller under a clearance and release for temporary export in terms of section 383 may on their return to the Republic, despite the other provisions of this Part, be cleared and released for home use as re-imported unaltered goods in accordance with simplified clearance and release processes and requirements referred to in Part 3 of Chapter 24. 5 10 15 20 25 30 35 40 45 50
Refusal to release goods as re-imported unaltered goods for home use
392. If the customs authority refuses to release goods as re-imported unaltered goods
for home use which are cleared in terms of this Part, whether on the ground that a condition referred to in section 385(1) was not met or on any other ground,297 the
clearance in terms of this Part lapses and those goods must within three working days of the date of refusal be cleared for—
(a) home use in terms of Chapter 8; or (b) a permissible customs procedure.
Part 4
Temporary export of goods under international clearance arrangements
Application of this Part 393. (1) This Part—
(a) gives effect to—
(i) the Convention on Temporary Admission; and
(ii) any agreement between the Republic and another country regulating the temporary export of goods from the Republic for temporary admission into that other country in accordance with agreed customs arrangements; and
(b) applies to goods described in the Convention or agreement and temporarily exported from the Republic to another country that may in terms of the Convention or agreement be placed under temporary admission in that country on authority of CPD or ATA carnets.
(2) Goods to be cleared for temporary export under this Part must be cleared in accordance with section 377(a) read with section 394.
Temporary export of goods from Republic on authority of CPD and ATA carnets 394. (1) Goods referred to in section 393 may be cleared and released for temporary
export to a country referred to in that section on authority of a CPD or ATA carnet— (a) issued by an issuing association;
(b) guaranteed by a guaranteeing association approved in terms of section 396; and
(c) accepted by the customs authority.
(2) A CPD or ATA carnet must be produced to the customs authority at the Customs Office serving the place of exit where the goods are to be temporarily exported.
Issuing associations located in Republic to be approved
395. No CPD or ATA carnet issued by an issuing association located in the Republic
may be accepted by the customs authority unless the issuing association has been approved by the customs authority for the purposes of this Part.
Guaranteeing associations to be approved
396. (1) No CPD or ATA carnet issued by an issuing association may be accepted by
the customs authority unless the guaranteeing association guaranteeing the carnet has been approved by the customs authority for the purposes of this Part.
(2) No guaranteeing association may be approved unless the association— (a) is located in the Republic; and
(b) has given security for the payment of any money that may become payable to the Commissioner on any goods that are cleared for temporary export on authority of a CPD or ATA carnet guaranteed by that guaranteeing association. (3) The conditions subject to which an approval in terms of subsection (1) may be granted in terms of section 918 may include conditions requiring the association to assist the Commissioner in combating fraud and contravention or abuse of this Part.
297. See sections 99 and 100.
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Format of CPD and ATA carnets
397. CPD and ATA carnets must conform to the models set out in the Convention on
Temporary Admission or relevant international agreement referred to in section 393(1)(a).
Validity period of CPD and ATA carnets
398. (1) A CPD or ATA carnet remains valid for the period for which it was issued in
terms of the Convention or agreement referred to in section 393(1)(a).
(2) The validity period of a CPD or ATA carnet may be extended only in accordance with rules as may be prescribed for the category in which the goods fall.298
Amendment of CPD and ATA carnets
399. Once a CPD or ATA carnet has been accepted by the customs authority no
amendment may be made to the carnet except with the approval of the customs