Acts

OFFICE OF THE PRESIDENT

No. 1477. 22 September 1995

NO. 45 OF 1995: CUSTOMS AND EXCISE AMENDMENT ACT, 1995.

It is hereby notified that the President has assented to the following Act which is hereby published for general information:-

GENERAL EXPLANATORY NOTE:

** ** Words between asterisks indicate omissions from existing enactments.

<< >> Words between pointed brackets indicate insertions in existing enactments.

ACT

To amend the Customs and Excise Act, 1964, so as to provide that the Commissioner may conclude certain agreements; to delete the power to publish the names of certain offenders; to extend the powers of Controllers; to delete certain limitations of the jurisdiction of courts; to further regulate the report of arrival or departure of ships and aircraft; to further regulate sealing of goods on board ships or aircraft; to further regulate the landing of unentered goods; to delete references to permission to land or load goods; to further regulate the importation and exportation of goods overland; to extend the power of the Commissioner to make rules and to revoke certain powers of the Minister to make regulations; to further regulate the importation or exportation of goods by post; to provide for the loading and discharge of goods carried coastwise; to further regulate the removal of goods in bond, and to provide for sorting and repacking of goods in transit; to prescribe the periods which goods may be retained in customs and excise warehouses; to provide for the collection of duties on certain beer on the alcoholic strength thereof; to further regulate the exemption of certain goods which are subject to excise duty; to further regulate particulars on invoices; to extend the applicability of the provisions regarding origin of goods; to delete the power to detain certain goods; to repeal the Minister's power to amend Schedules under certain circumstances; to further regulate licensing, and to provide for licensing regarding wrecks; to provide for the conversion of currency for purposes of calculation of prices paid or payable; to delete the power to refund fuel levy to certain users of distillate fuel and to administrations of other territories; to further regulate refunds of fuel levy; to delete the power of the Minister of Trade and Industry to issue permits with retrospective effect under certain circumstances; to further regulate an offence in respect of beer of higher alcoholic strength than indicated on container; to further regulate the release of goods detained for the purpose of other laws; to empower the Commissioner to make rules relating to security; to amend Schedule No. 1 to the said Act; to provide for the continuation of certain amendments of Schedules Nos. 1 to 6 to the said Act; and to effect certain textual alterations; and to provide for matters connected therewith.

(Afrikaans text signed by the President.) (Assented to 21 September 1995.)

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:-

Amendment of section 2 of Act 91 of 1964

1. Section 2 of the Customs and Excise Act, 1964 (hereinafter referred to as the principal Act), is hereby amended by the insertion after subsection (1) of the following subsection:

" (<<1A) The Commissioner may, for the purposes of the administration of this Act, make such arrangements or enter into such agreements with any railway, port, airline or postal authority, depot operator or container operator or any other person or authority as he may deem necessary>>.".

Amendment of section 4 of Act 91 of 1964, as amended by section 2 of Act 105 of 1969, section 2 of Act 110 of 1979, sections 3 and 15 of Act 98 of 1980, section 2 of Act 84 of 1987, section 4 of Act 59 of 1990, section 1 of Act 105 of 1992 and section 1 of Act 98 of 1993

2. Section 4 of the principal Act is hereby amended by the deletion of subsection (3B).

Amendment of section 6 of Act 91 of 1964, as amended by section 2 of Act 71 of 1975, section 1 of Act 52 of 1986 and section 6 of Act 59 of 1990

3. Section 6 of the principal Act is hereby amended by the substitution for subsection (5) of the following subsection:

"(5) The owner or occupier of a transit shed appointed in terms of this section shall, if required by the Commissioner, provide accommodation **to the satisfaction of the Commissioner** for any officer whom the Commissioner considers it necessary to station at such shed.".

Amendment of section 7 of Act 91 of 1964, as amended by section 3 of Act 105 of 1969, section 3 of Act 71 of 1975, section 1 of Act 105 of 1976, section 4 of Act 98 of 1980, section 1 of Act 101 of 1985 and section 7 of Act 59 of 1990

4. Section 7 of the principal Act is hereby amended-

(a) by the substitution for paragraph (a) of subsection (1) of the following paragraph:

"(a) make due report in writing <<as may be prescribed by rule>> of the arrival, with as many duplicates or extracts as the Controller may require;";

(b) by the deletion of subsection (2);

"(2A) Subject to the provisions of section 9, any goods which have not been recorded in any **such** manifest <<or list of containers as may be prescribed by rule>> shall be declared to the Controller and delivered to him.

(3) The master of any ship and the pilot of any aircraft bound from any place within to any place outside the Republic shall appear before the Controller and deliver to him a report outwards **in the prescribed form** <<as may be prescribed by rule>> together with a full account of the cargo laden on board that ship or aircraft and shall make and subscribe to a declaration as to the truth of such report and account and answer all such questions as may be put to him by the Controller.";

(d) by the substitution for subsections (5) and (6) of the following subsections, respectively:

"(5) The provisions which shall apply in connection with the departure of any ship or foreign-going aircraft from any place within to any other place within the Republic shall be as prescribed by **regulation** <<rule>>.

(6) (a) The master of a ship or the pilot of a foreign-going aircraft shall not cause or permit the ship or aircraft to depart from any appointed place of entry or any place appointed as a customs and excise airport without first obtaining a certificate of clearance <<as may be prescribed by rule>> or transire for the intended voyage or flight from the Controller, and the master or pilot, as the case may be, shall not after departure call or land at any place in the Republic other than an appointed place of entry or a place appointed as a customs and excise airport, unless forced to do so by stress of weather, accident or other circumstances beyond his control.

(b) The provisions which shall apply where such master or pilot has been so forced to call or land at a place other than an appointed place of entry or a place appointed as a customs and excise airport shall be as prescribed by **regulation** <<rule>>.";

(e) by the deletion of subsection (8); and

(f) by the substitution for subsections (9), (10) and (11) of the following subsections, respectively:

"(9) The master of a ship or the pilot of an aircraft may, with the permission of the **Commissioner** <<Controller>> and subject to such conditions as he may impose, retain on board goods consigned to any port or airport for landing at any other port or airport or land at any port or airport goods not consigned thereto.

(10)(a) **Subject to the regulations, the Commissioner** <<The Controller>> may grant **general or special** transires, on such conditions as he may impose, in respect of any **coasting ship or** ship exclusively engaged in **fishing, sealing or whaling or collecting and transporting guano or such other activity as the Commissioner may determine** <<activities as may be prescribed by rule>>.

(b) The **Commissioner** <<Controller>> may by notice to the master or owner of the ship or any member of the crew on board such ship revoke any such transire.

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(11) The Commissioner may **subject to such conditions as he may impose** exempt <<by rule>> any ship or aircraft or any class or kind of ship or aircraft from all or any of the provisions of this section.".

Amendment of section 9 of Act 91 of 1964, as amended by section 4 of Act 105 of 1969, section 15 of Act 98 of 1980, section 2 of Act 101 of 1985, section 3 of Act 84 of 1987 and section 9 of Act 59 of 1990

5. Section 9 of the principal Act is hereby amended-

(a) by the substitution for subsection (1) of the following subsection:

"(1) On arrival of any ship at any place in the Republic-

(a) the master thereof shall declare **on the** <<as>> prescribed **form** <<by rule>> all scalable goods on board the ship which are unconsumed stores of such ship; and

(b) the master and every member of the crew thereof shall declare **on the** <<as>> prescribed **form** <<by rule>> all scalable goods which are his personal property or in his possession, and the Controller may seal up all such scalable goods.";

(b) by the substitution for subsection (3) of the following subsection:

"(3) For the purposes of this section 'scalable goods' means **-

(a) tobacco, cigars, cigarettes and any other preparations of tobacco or substitutes therefor;

(b) any spirits or alcoholic beverages;

(d) cocaine, preparations of cocaine and other habit-forming drugs;

(e) saccharin, sweetening substances containing saccharin, and substitutes for saccharin;

(f) articles brought or intended as gifts for or for sale to or exchange with any person;

(g) all non-duty-paid imported goods and all excisable goods and fuel levy goods shipped at a place in the Republic as ships' or aircraft stores; and

(h) any other goods which may from time to time be declared by the Commissioner by rule to be sealable goods** <<any goods which are prescribed by rule to be scalable goods.>>"; and

"<<(7) The Commissioner may exempt any ship or aircraft or exempt by rule any class or kind of ship or aircraft from all or any of of this section>>.".

Substitution of section 11 of Act 91 of 1964, as amended by section 2 of Act 105 of 1976

6. The following section is hereby substituted for section 11 of the principal Act:

"Landing of unentered goods

11. (1) **Subject to the regulations, no** <<All>> goods imported into the Republic by ship or aircraft **or carried coastwise from any place in the Republic** shall, **without the permission of the Controller be landed, removed or otherwise dealt with, and any goods landed with such permission before due entry thereof, shall** <<if landed before due entry thereof,>> be placed in a transit shed, <<container terminal, container depot or State warehouse,>> or <<removed to any>> other place approved by the Controller **Provided that any goods intended for transit carriage may without such permission be landed by the master of a ship or the pilot of an aircraft at any place of entry for direct removal from that place to any place outside the Republic**.

(2) All goods landed from a ship or aircraft before due entry of such goods and placed in a transit shed or other approved place in accordance with the provisions of subsection (1) shall be deemed to be still in the ship or aircraft, and as long as such goods remain in such shed or place, the master or pilot, as the case may be, shall remain responsible therefor in all respects and liable for the duty thereon as if the goods had not been removed from such ship or aircraft.

**(3) Subject to the regulations, no goods shall, without the permission of the Controller, be loaded into a ship or aircraft for exportation from the Republic or for carriage coastwise.

(4) No goods or ballast shall, without the permission of the Controller, be laden at any place in the Republic on a ship or aircraft before all inward cargo for that place has been discharged.

(5) Subject to the provisions of subsection (2) and the regulations and to any conditions which he may impose, the Controller may permit the landing at any place without due entry of goods not consigned to that place from a ship or aircraft which has sustained damage or is in distress.**".

Amendment of section 12 of Act 91 of 1964, as amended by section 10 of Act 59 of 1990

7. Section 12 of the principal Act is hereby amended-

(a) by the substitution for subsection (1) of the following subsection:

"(1) (a) **Upon or before arrival at a railway station of any train with** <<Where>> any goods **thereon** <<are imported by train>> **from beyond the borders of the Republic, the station master or other person in control of the station or any other person designated by** the railway authority concerned **by arrangement with the Commissioner** shall <<furnish the Controller with such documents as may be prescribed by rule>> **deliver to the Controller a copy of all advice and delivery notes received by him** relating to **the** <<such>> goods **consigned to that station by that train**.

(b) **Such** <<The>> station master or other person <<in control of railway premises>> shall not permit any such goods to be removed from **the railway** <<such>> premises before due entry thereof unless the Controller allows such goods to be so removed, subject to such conditions as he may in each case impose, before such entry.";

(b) by the substitution for subsection (7) of the following subsection:

"(7) **(a)** No person in charge of any vehicle (other than an aircraft **used in the** <<or a train), whether or not conveying any goods for>> exportation **of goods** overland shall remove any such vehicle or goods beyond the borders of the Republic **except with the permission of the Controller and subject to such conditions as the Commissioner may specify** <<unless due entry has been made of such vehicle and the goods carried thereon or permission for removal has been granted by the Controller>>.

**(b) The Commissioner may in his discretion grant a general permission to any such person.**"; and

"<<(8) The Controller may grant a general permission to any person referred to in subsections (4) and (7) in respect of such vehicles>>.".

Amendment of section 13 of Act 91 of 1964, as amended by section 3 of Act 57 of 1966, section 5 of Act 105 of 1969, section 2 of Act 112 of 1977, section 3 of Act 101 of 1985, section 3 of Act 52 of 1986 and section 11 of Act 59 of 1990

8. Section 13 of the principal Act is hereby amended-

(a) by the substitution for the proviso to subsection (1) of the following proviso:

"Provided that the **Minister** <<Commissioner>> may by **regulation** <<rule>> exclude from the provisions of this subsection any goods of a class or kind specified in such **regulation** <<rule>> or any such goods imported in circumstances so specified.";

(b) by the substitution for subsections (3) and (4) of the following subsections, respectively:

"(3) (a) Notwithstanding anything contained in subsection (1), any goods imported by post which the addressee desires to enter for warehousing, or for removal or export in bond, or under any heading or item of Schedule No. 1 which requires that a certificate be given or a condition be complied with, or under any item of Schedule No. 3, or under any item of Schedule No. 2 <<or>> 4 **or 5 specified** <<unless exempted>> by the Commissioner **after consultation with the Postmaster-General** <<by rule,>> shall be so entered at a customs and excise office before a Controller.

(b) Notwithstanding anything contained in subsection (1), any goods imported by post by such class of addressee, or any goods imported by post and of such class or kind, as may be **specified** <<prescribed>> by the Commissioner **after consultation with the Postmaster-General** <<by rule,>> shall be entered at a customs and excise office before a Controller.

(4) <<(a)>> In the case of goods exported by post, any form or label affixed to or completed in respect of a postal item and on which a description of the contents and their value are set forth, shall be deemed to be a bill of entry for export as required by this Act.

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<<(b) Notwithstanding the provisions of paragraph (a), the Commissioner may prescribe by rule goods which shall be entered for export at a customs and excise office before a Controller>>."; and

"(6) Any postmaster may at any time detain any imported postal item under his control and cause such postal item to be removed to the Controller, who may **in his discretion** examine such postal item, and if the goods therein are found not to agree in all respects with the particulars relating to the value, description or quantity appearing on the form or label referred to in subsection (1) or the invoice concerned, such goods shall notwithstanding anything to the contrary in any other law contained be liable to forfeiture.".

Amendment of section 14 of Act 91 of 1964

9. Section 14 of the principal Act is hereby amended-

(a) by the substitution for subsection (2) of the following subsection:

"(2) A foreign-going ship may also carry coastwise goods while on a voyage between ports in the Republic subject to the **regulations and** rules relating to such goods.";

(b) by the deletion of subsection (3); and

"<<(4) Any dutiable goods which have not been entered for home consumption shall-

(a) not be loaded on board any ship for carriage coastwise unless they have been entered for removal or deemed to have been so entered in terms of this Act; and

(b) be reported by the master to the Controller at the port of discharge in the Republic as prescribed by rule.>>".

Amendment of section 17 of Act 91 of 1964, as amended by section 3 of Act 110 of 1979

10. Section 17 of the principal Act is hereby amended-

(a) by the substitution in subsection (2) for the words preceding paragraph (a) of the following words:

"Any officer who has the custody of any goods in any State warehouse may refuse delivery thereof from such warehouse until he has been furnished with proof **to his satisfaction** that- "; and

(b) by the substitution for subsection (4) of the following subsection:

"(4) If a warrant or permission for the removal of any goods from a State warehouse has been granted by the Controller, and the person to whom such warrant or permission has been granted does not immediately remove the said goods from the warehouse, they may, notwithstanding any other provisions of this Act, **in the discretion of the Commissioner** be dealt with as if they were goods in respect of which entry has not been made under the provisions of this Act.".

Amendment of section 18 of Act 91 of 1964, as amended by section 2 of Act 95 of 1965, section 6 of Act 105 of 1969, section 4 of Act 71 of 1975, section 3 of Act 105 of 1976, section 3 of Act 112 of 1977, section 15 of Act 98 of 1980, section 4 of Act 84 of 1987 and section 13 of Act 59 of 1990

11. Section 18 of the principal Act is hereby amended-

(a) by the substitution for paragraphs (d) and (e) of subsection (1) of the following paragraphs, respectively:

"(d) a container operator may remove any container in bond to the container depot or container terminal to which it was consigned, without furnishing the security provided for in subsection (6) of this section, and the manifest **in terms of section 7(2)(b)** of the goods packed in such container shall be deemed to be due entry for removal in bond of that container;

(e) the pilot of **an** <<any>> aircraft **of the South African Airways** may remove in bond any goods landed from **an** <<any>> aircraft at a place in the Republic and for which an air cargo transfer manifest has been completed, to their place of entry for the Republic, without furnishing the security provided for in subsection (6), and such air cargo transfer manifest shall be deemed to be due entry for removal in bond of such goods.";

(b) by the substitution in subsection (3) for the words preceding paragraph (a) of the following words:

"Subject to the provisions of subsection (4), any liability for duty in terms of subsection (2) shall cease when it is proved **to the satisfaction of the Commissioner** by the person concerned-";

"(4) If the person concerned fails to submit any such proof as is referred to in subsection (3) within a period **of thirty days from the date on which the goods in question were entered for removal in bond** <<as may be prescribed by rule,>> he shall upon demand by the **Commissioner** <<Controller>> forthwith pay the duty due on such goods.";

(d) by the substitution for subsection (7) of the following subsection:

"(7) The removal in bond of goods shall be subject to the **regulations** <<rules>> and such conditions as the Commissioner may impose in respect of such goods or any class or kind of such goods or goods removed in circumstances specified by him and the **Commissioner** <<Controller>> may refuse to accept **bills of** entry for the removal in bond of goods from a remover who has **persistently** failed to comply with such **regulations** <<rules>> or conditions or who has committed an offence referred to in section 80.";

(e) by the deletion of subsection (9); and

(f) by the addition to subsection (13) of the following paragraph, the existing subsection becoming paragraph (a):

"<<(b) (i) Notwithstanding the provisions of paragraph (a), the Commissioner may, in such circumstances and subject to such conditions as he may prescribe by rule, permit goods in transit through the Republic or any class or kind of such goods to be delivered to any place approved by him for the purposes of sorting or repacking.

(ii) The goods shall not be removed from such place to the place where they are destined to leave the Republic unless the duty on any deficiency has been paid to the Controller.>>".

Amendment of section 18A of Act 91 of 1964, as inserted by section 5 of Act 84 of 1987

12. Section 18A of the principal Act is hereby amended-

(a) by the substitution for subsections (2) and (3) of the following subsections, respectively:

"(2) Subject to the provisions of subsection (3), any liability for duty in terms of subsection (1) shall cease when it is proved **to the satisfaction of the Commissioner** by the exporter that the said goods have been duly taken out of the common customs area.

(3) If the exporter fails to submit any such proof as is referred to in subsection (2) within a period **of 30 days from the date on which the goods concerned were entered for export** <<as may be prescribed by rule>> he shall upon demand by the **Commissioner** <<Controller>> forthwith pay the duty due on those goods.";

(b) by the substitution for subsection (6) of the following subsection:

"(6) The said exportation of goods shall be subject to the **regulations** <<rules>> and such conditions as the Commissioner may impose in respect of the goods concerned or any class or kind of those goods or those goods exported in circumstances specified by him, and the **Commissioner** <<Controller>> may refuse to accept bills of entry for the said exportation of goods from an exporter who has **persistently** failed to comply with the said **regulations** <<rules>> or conditions or who has committed an offence referred to in section 80."; and

Amendment of section 19 of Act 91 of 1964, as amended by section 3 of Act 95 of 1965 and section 7 of Act 105 of 1969

13. Section 19 of the principal Act is hereby amended-

(a) by the substitution for subsections (7) and (8) of the following subsections, respectively:

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"(7) Subject to the provisions of subsection (8), any liability for duty in terms of subsection (6) shall cease when it is proved **to the satisfaction of the Commissioner** by the licensee concerned that the goods in question have been duly entered in terms of **subsection (4) of section 201** <<section 20(4)>> and have been delivered or exported in terms of such entry.

(8) If the licensee concerned fails to submit any such proof as is referred to in subsection (7) **in respect of any goods in the warehouse in question** within the period **specified in the regulations** for which goods of that class or kind may be stored or kept in a customs and excise warehouse or if the licensee commits an offence under this Act in respect of any goods stored or kept in such warehouse he shall upon demand by the **Commissioner** <<Controller>> forthwith pay the duty due on such goods."; and

(b) by the addition of the following subsection:

"<<(9) Except with the permission of the Commissioner, which shall only be granted in circumstances which he considers to be exceptional and subject to such conditions as he may impose in each case, no imported goods entered for storage or excisable or fuel levy goods manufactured in a customs and excise warehouse, excluding spirits or wine in the process of maturation or maceration, shall be retained in any customs and excise warehouse for a period of more than five years from the time the imported goods were first entered for storage or from the time the excisable or fuel levy goods were deemed to have been manufactured in terms of section 44(2)>>.".

Amendment of section 20 of Act 91 of 1964, as amended by section 4 of Act 95 of 1965, section 8 of Act 105 of 1969, section 15 of Act 98 of 1980, section I of Act 86 of 1982, section 6 of Act 84 of 1987 and section 14 of Act 59 of 1990

14. Section 20 of the principal Act is hereby amended-

(a) by the substitution in subsection (4) for the words preceding paragraph (a) of the following words:

"No goods which have been stored or manufactured in a customs and excise warehouse shall be taken or delivered from such warehouse except in accordance with the **regulations** <<rules>> and upon due entry for one or other of the following purposes-" -

(b) by the substitution for subsection (4)bis of the following subsection:

"(4)bis No person shall, without the <<written>> permission of the **Commissioner** <<Controller>>, divert any goods entered for removal from or delivery to a customs and excise warehouse, except goods entered for payment of the duty due thereon, to a destination other than the destination declared on entry of such goods or deliver or cause such goods to be delivered in

excise manufacturing warehouse or in the case of goods in the process of manufacture and removal from one customs and excise manufacturing warehouse to another such warehouse, the Commissioner may, subject to the provisions of section 35(2), allow working, pumping, handling, processing and similar losses and losses due to natural causes, between the time when liability for duty first arises and the time of removal of such goods from the warehouse in which the goods are so manufactured or in which such process of manufacture in completed, to the extent specified in Schedule No. 4 or 6, if **he is satisfied that** no part of such loss was wilfully or negligently caused.".

Amendment of section 24 of Act 91 of 1964, as substituted by section 5 of Act 95 of 1965

15. Section 24 of the principal Act is hereby amended by the substitution for the words preceding the proviso of the following words:

"If any goods shipped as stores for any foreign-going ship or aircraft from a customs and excise warehouse under the provisions of **subsection (4) of section 20** <<section 20(4)>> or any goods shipped as stores for such ship or aircraft outside the Republic (except any such goods which are used for the operation of such ship and are, save as provided in the **regulations** <<rules>>, not for consumption by or for sale or disposal to the master or members of the crew or passengers of or visitors to such ship) are consumed, sold or disposed of on such ship in any port in the Republic or on such aircraft at any place in the Republic when the aircraft is not airborne or on such aircraft on a flight between any places in the Republic, the master of such ship or the pilot of such aircraft, as the case may be, shall be liable for the duty on such goods so consumed, sold or disposed of and shall, upon demand by the **Commissioner** <<Controller>> forthwith pay the duty due on such goods".

Substitution of section 25 of Act 91 of 1964, as substituted by section 6 of Act 95 of 1965

16. The following section is hereby substituted for section 25 of the principal Act:

"Sorting, packing, etc., in customs and excise storage warehouses

25. Subject to the provisions of this Act, the **Commissioner** <<Controller>> may permit the licensee of a customs and excise storage warehouse or the owner of any goods in such warehouse to sort, separate, pack or repack any goods in such warehouse and to make such alterations therein or such arrangements as may be necessary for the preservation of those goods or for the sale, exportation or other lawful disposal thereof.".

Amendment of section 26 of Act 91 of 1964, as substituted by section 1 of Act 89 of 1983

17. Section 26 of the principal Act is hereby amended by the substitution in subsection (1) for the words preceding paragraph (a) of the following words:

"Except with the prior permission of the Commissioner <<and subject to such conditions as may be prescribed by rule>>-".

Amendment of section 27 of Act 91 of 1964, as amended by section 10 of Act 105 of1969, section 4 of Act 112 of 1977, section 15 of Act 98 of 1980, section 7 of Act 84 of 1987 and section 15 of Act 59 of 1990

18. Section 27 of the principal Act is hereby amended-

(a) by the deletion of subsection (5);

(b) by the substitution for paragraph (a) of subsection (7) of the following paragraph:

"(a) Every licensee of a customs and excise manufacturing warehouse shall, if required by the Commissioner, provide <<suitable>> office accommodation and board and lodging **to the satisfaction of the Commissioner** for any officer stationed at or visiting such warehouse for the purposes of this Act.";

(d) by the substitution for subsection (9) of the following subsection:

"(9) No licensee shall, without the written permission of the **Commissioner** <<Controller>> in a customs and excise manufacturing warehouse, carry on any business except that for which the warehouse is licensed and the premises and plant are registered.";

(e) by the substitution in subsection (10) for the words preceding paragraph (a) of the following words:

"No person shall, except with the written permission of the **Commissioner** <<Controller>>-"; and

(f) by the substitution for subsections (12) and (13) of the following subsections, respectively:

"(12) No distilling operation shall be commenced until the whole or any part of the distilling system or plant, as the Commissioner may require, has been provided, at the expense of the licensee, with fittings and requirements to permit of the insertion or affixing of customs and excise meters, gauges, rods, locks and seals according to the **regulations and to the satisfaction of the Commissioner** <<rules>> for the purpose of securing such system or plant, and until such system or plant has been duly secured by the Controller.

(13) If any meter, rod, lock or fitting is tampered with or damaged, or if any pipe, cock, fastening or fitting connected with a still or vessel is pierced or damaged, the licensee shall forthwith repair or renew the article in question **to the satisfaction of the Controller** or an officer may effect the repair or renewal at the expense of the licensee.".

Amendment of section 28 of Act 91 of 1974, as substituted by section 1 of Act 103 of 1972

19. Section 28 of the principal Act is hereby amended by the substitution for subsection (2) of the following subsection:

"(2) In ascertaining the quantity of spirits by measuring the mass, the tables prescribed **in the regulations** <<by rule>> shall be used, and the quantity ascertained in accordance with the said tables shall be deemed to be the true quantity of such spirits for the purposes of this Act.".

Amendment of section 30 of Act 91 of 1964, as amended by section 2 of Act 86 of 1982 and section 32 of Act 60 of 1989

20. Section 30 of the principal Act is hereby amended by the substitution for the proviso to subsection (1) of the following proviso:

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"Provided that if the Board declined to certify any spirits as suitable for such use as aforesaid, the manufacturer may redistill such spirits or treat the same by any method approved by the Board, and thereafter **in its discretion** the Board may certify the spirits as suitable for use in the manufacture of alcoholic beverages.".

Substitution of section 33 of Act 91 of 1964

21. The following section is hereby substituted for section 33 of the principal Act:

"Requirements in respect of stills

33. Subject to the provisions of section 63, no person shall distil spirits in a still which does not comply with the requirements prescribed **in the regulations** <<by rule>> as to <<use>>, capacity **and** <<or>> construction: Provided that the Commissioner may **in his discretion** <<by rule>> exempt **from all or** any **of the said requirements, for such period and on such conditions as he thinks fit, any** <<person or>> still **in use at the commencement of this Act or any still used for any purpose other than the manufacture of potable spirits** <<from all or any of the provisions of this section>>.".

Amendment of section 34 of Act 91 of 1964, as amended by section 15 of Act 98 of 1980, section 3 of Act 86 of 1982, section I of Act 69 of 1988 and section 2 of Act 19 of 1994

22. Section 34 of the principal Act is hereby amended by the substitution for subsections (1), (2), (3) and (4) of the following subsections, respectively:

"(1) The manufacture of spirits by an agricultural distiller shall be subject to such supervision by an officer as the **Commissioner** <<Controller>> may in each case consider necessary.

(2) An allowance may be made <<by the Controller>> for natural waste and evaporation on all spirits of his own distillation stored by an agricultural distiller on his farm, to the extent specified in Schedule No. 6, if **the Commissioner is satisfied that** no part of such loss was wilfully or negligently caused.

(3) No agricultural distiller shall use his still for distilling spirits from any material other than produce grown on the farm of which he is the owner or occupier and which is of a kind prescribed by **regulation** <<rule>> in respect of the class of agricultural distiller to which he belongs.

(4) Subject to the provisions of this Act and the **Liquor Act, 1977 (Act No. 87 of 1977)** <<Liquor Act, 1989 (Act No. 27 of 1989)>>, the provisions of **subsection (4) of section 20** <<section 20(4)>> of this Act shall mutatis mutandis apply in respect of spirits manufactured from grapes by any class of agricultural distiller specified by the **Minister by regulation** <<Commissioner by rule,>> and for the purpose of such application any reference in the said subsection to a customs and excise warehouse shall be deemed to be a reference to the farm on which such spirits are manufactured.".

Amendment of section 35 of Act 91 of 1964, as amended by section 3 of Act 103 of 1972

23. Section 35 of the principal Act is hereby amended by the deletion of subsection (2).

Amendment of section 35A of Act 91 of 1964, as inserted by section 5 of Act 112 of1977

24. Section 35A of the principal Act is hereby amended by the substitution for subsection (1) of the following subsection:

"(1) The **Minister** <<Commissioner>> may by **regulation** <<rule>> prescribe the sizes and types of containers which may be used by a manufacturer for the packing of cigarettes and cigarette tobacco.".

Substitution of section 36 of Act 91 of 1964, as amended by section 4 of Act 103 of 1972 and section 6 of Act 98 of 1980

25. The following section is hereby substituted for section 36 of the principal Act:

"Specific provisions regarding beer

36. <<(1) The alcoholic strength by volume of beer made from malt shall, for duty purposes, be ascertained in the manner prescribed by the Commissioner by rule.

(2) Every manufacturer shall, in respect of such beer manufactured by him in the Republic, register with the Commissioner the names whereunder such beer will be sold or disposed of for home consumption, together with the alcoholic strength by volume of the beer so sold or disposed of under any such name, and no beer shall be so sold or disposed of except under a name and alcoholic strength by volume so registered.

(3) No such beer shall be sold or disposed of by any manufacturer for home consumption except in a container which indicates the name and the alcoholic strength by volume of such beer, and any invoice or other document relating to such sale or disposal of such beer shall indicate the registered name thereof.

(4) Any description on any container of beer bearing an indication of a name and alcoholic strength by volume registered with the Commissioner shall be deemed to be a declaration for the purpose of assessment of duty.

(5) The Commissioner may exempt beer of any class or kind from any or all of the provisions of subsections (2) and (3).

(6) (a) If the alcoholic strength by volume of any beer in any container bearing an indication of a name and alcoholic strength by volume registered with the Commissioner under this section is ascertained to be more than 0,5 per cent higher than the alcoholic strength by volume so registered in relation to beer of such name the manufacturer shall be liable for the duty on the full quantity of the brew or blend of brews of beer from which such container was filled at the rate of duty applicable to beer of the strength as ascertained in respect of the contents of such container.

(b) If the Commissioner is unable to establish such full quantity from the records of the manufacturer, he may determine a quantity which shall be deemed to be such full quantity. (c) Any beer of any brew or blend of brews of beer referred to in paragraph (a) and not delivered from the stocks of such manufacturer shall be liable to forfeiture.">>.

Amendment of section 36A of Act 91 of 1964, as inserted by section 11 of Act 105 of 1969, substituted by section 16 of Act 59 of 1990 and amended by section 2 of Act 98 of 1993

26. Section 36A of the principal Act is hereby amended-

(a) by the deletion of the proviso to subsection (I);

(b) by the substitution for paragraph of subsection (2) of the following paragraph:

"(a) where the value added by any process in the manufacture of excisable goods specified in Section B of Part 2 of Schedule No. 1 is, in the opinion of the Commissioner, low in relation to the manufacturer's selling price of such goods, or where any process in the manufacture of excisable goods specified in Section B of Part 2 of Schedule No. 1 presents in his opinion exceptional difficulties in the collection of excise duty specified in Section B of Part 2 of Schedule No. 1 in respect of such goods, the provisions of subsection (1) shall apply, and due entry of such goods shall be effected, at such stage in the manufacture of the said goods as he may **in his discretion** determine, and the processes which shall be deemed to be included for the purposes of calculating the value for purposes of excise duty specified in Section B of Part 2 of Schedule No. 1 of such goods shall be as determined by him;"; and

"(3) Excisable goods specified in Section B of Part 2 of Schedule No. 1 manufactured in the Republic by any **natural** person for his own use and not for sale or disposal and in circumstances which in the opinion of the Commissioner do not constitute a business venture, may, subject to such conditions as he may impose in each case, be exempted by the Commissioner from the payment of excise duty specified in Section B of Part 2 of Schedule No. 1 thereon.

(4) Excisable goods specified in Section B of Part 2 of Schedule No. 1 manufactured in the Republic by any **other** <<person for sale or disposal and in circumstances which in the opinion of the Commissioner constitute a business venture,>> or any class or kind of such goods, may subject to such conditions as **the Minister** <<he>> may impose <<by rule>>, be exempted by the Commissioner from the payment of excise duty specified in Section B of Part 2 of Schedule No. 1 thereon if-

(a) the average value for purposes of excise duty specified in Section B of Part 2 of Schedule No. 1 of such goods or such class or kind of such goods has during such period or periods as the **Minister** <<Commissioner>> may **determine** <<prescribe by rule>>, not exceeded such amount as **the Minister** <<he>> may **determine** <<so prescribe;>> or

(b) the value for purposes of excise duty specified in Section B of Part 2 of Schedule No. 1 of such goods or such class or kind of such goods is in the opinion of the Commissioner not likely to exceed the amount referred to in paragraph (a) during one calendar year; or

(a) by the substitution for paragraph (e) of subsection (4) of the following paragraph:

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"(e) Any such mineral oil product used in such mixing or blending shall be deemed to consist entirely of imported goods unless it is proved **to the satisfaction of the Commissioner** that it consists entirely of excisable goods or it is proved **to his satisfaction** that it contains such a small proportion of imported goods that **he** <<the Commissioner>> considers it negligible, in which event such mineral oil product shall be deemed to consist entirely of excisable goods."; and

(b) by the substitution for subsections (6) and (7) of the following subsections, respectively:

"(6) If **the Commissioner is satisfied that** any goods to which this Act relates have become mixed by an act or omission which by the exercise of reasonable care could not have been avoided, **he** <<the Commissioner>> may apply the provisions of subsection (2), in so far as that subsection relates to the duty payable and any rebate of duty, as if such goods were mixed in a customs and excise storage warehouse with his permission.

(7) Notwithstanding anything to the contrary in this Act contained, the Commissioner may, subject to such conditions as he may in each case impose, regard the mixing of mineral oil products of different classes or kinds as a result of transport by pipeline (except a pipeline used in connection with the loading or discharge of ships or vehicles) or the mixing of imported and locally manufactured mineral oil products of the same class or kind in the ordinary course of transport or storage or distribution in the Republic as not constituting manufacture of a new product, provided the quantities of the constituent products entered before they became so mixed are separately accounted for **to his satisfaction**. ".

Amendment of section 38 of Act 91 of 1964, as amended by section 1 of Act 57 of 1966, section 13 of Act 105 of 1969, section 5 of Act 71 of 1975, section 4 of Act 105 of 1976, section 15 of Act 98 of 1980, section 2 of Act 89 of 1983, section 9 of Act 84 of 1987 and section 18 of Act 59 of 1990

28. Section 38 of the principal Act is hereby amended-

(a) by the substitution in paragraph (a) of subsection (3) for the words preceding subparagraph (i) of the following words:

"Every exporter of any goods shall, before such goods are exported from the Republic, deliver, during the hours of any day prescribed by **regulation** <<rule>>, to the Controller a bill of entry in the prescribed form, but the Commissioner may-";

(b) by the substitution in subsection (3) for subparagraph (i) of paragraph (b) of the following subparagraph:

"(i) in the case of goods to be exported in a ship, at the time when such goods are delivered to the **South African Transport Services** <<port authority>>, a depot operator, the master of the ship concerned or a container operator, as the case may be;";

"(iii) in the case of goods to be exported in a train, at the time when such goods are delivered to the **South African Transport Services** <<railway authority>>;"; and

(d) by the substitution for paragraph (a) of subsection (4) of the following paragraph:

"(a) The **Minister** <<Commissioner>> may by **regulation** <<rule>> permit any excisable goods or fuel levy goods and any class or kind of imported goods, which he may specify by **regulation** <<rule,>> to be removed from a customs and excise warehouse on the issuing by the owner of such goods of a prescribed certificate or an invoice or other document prescribed or approved by the Commissioner, and the payment of duty on such goods at a time and in a manner specified by **regulation** <<rule,>> and such certificate, invoice or other document, shall for the purposes of section 20(4), and subject to the provisions of section 39(2A), be deemed to be a due entry from the time of removal of those goods from the customs and excise warehouse.".

Amendment of section 39 of Act 91 of 1964, as amended by section 1 of Act 85 of 1968, section 14 of Act 105 of 1969, section 1 of Act 93 of 1978, section 4 of Act 110 of 1979, sections 8 and 15 of Act 98 of 1980, section 10 of Act 84 of 1987, section 3 of Act 69 of 1988 and section 19 of Act 59 of 1990

29. Section 39 of the principal Act is hereby amended-

(a) by the substitution for paragraph (a) of subsection (1) of the following paragraph:

"(a) The person entering any imported goods for any purpose in terms of the provisions of this Act shall deliver, during the hours of any day prescribed by **regulations** <<rule,>> to the Controller a bill of entry in the prescribed form, setting forth the full particulars as indicated on the form and as required by the Controller, and according to the purpose (to be specified on such bill of entry) for which the goods are being entered, and shall make and subscribe to a declaration in the prescribed form, as to the correctness of the particulars and purpose shown on such bill of entry.";

(b) by the substitution for paragraph (c) of subsection (1) of the following paragraph:

"(c) The said person shall further produce the transport document or such other document in lieu thereof as may be approved by the Commissioner, invoices as prescribed, shipper's statement of expenses incurred by him, copy of the confirmation of sale or other contract of purchase and sale, importer's written clearing instructions, <<unless exempted by rule>>, and such other documents relating to such goods as the Controller may require in each case and answer all such questions relating to such goods as may be put to him by the Controller, and furnish in such manner as the Commissioner may determine such information regarding the tariff classification of such goods as the Commissioner may require."; and

"(a) Any person who removes goods from a customs and excise warehouse by means of the issuing of a certificate, invoice or other document referred to in section 38(4) shall present to the **Commissioner** <<Controller>> a validating bill of entry in the prescribed form at the time and in the manner specified by **regulation** <<rule>> in respect of any such certificate, invoice or other document, and shall pay at the prescribed time to the **Commissioner** <<Controller>> the duty due on the goods to which such certificate, invoice or other document relates.".

Amendment of section 40 of Act 91 of 1964, as amended by section 9 of Act 95 of 1965, section 6 of Act 71 of 1975, section 5 of Act 105 of 1976, section 2 of Act 93 of 1978, section 15 of Act 98 of 1980, section 4 of Act 86 of 1982, section 3 of Act 89 of 1983, section 11 of Act 84 of 1987 and section 4 of Act 68 of 1989

30. Section 40 of the principal Act is hereby amended by the substitution in paragraph (a) of subsection (3) for the words preceding subparagraph (i) of the following words:

" Subject to the provisions of sections 76 and 77 and on such conditions as the Commissioner may impose and on payment of such fees as **the Minister** <<he>> may prescribe by **regulation** <<rule->>".

Amendment of section 41 of Act 91 of 1964, as substituted by section 2 of Act 85 of 1968 and amended by section 15 of Act 105 of 1969, section 6 of Act 112 of 1977, section 3 of Act 93 of 1978, section 15 of Act 98 of 1980, section 5 of Act 86 of 1982, section 12 of Act 84 of 1987 and section 20 of Act 59 of 1990

31. Section 41 of the principal Act is hereby amended-

(a) by the substitution for subsections (1) and (2) of the following subsections, respectively:

"(1) The exporter of any goods imported into or exported from the Republic or the owner of any excisable goods or fuel levy goods manufactured in any customs and excise warehouse shall render a true, correct and sufficient invoice, certificate of value and certificate of origin of such goods in such form and declaring such particulars of such goods as may be prescribed in the **regulations** <<rules>> and as may be necessary to make a valid entry of such goods and shall furnish such additional information in connection with such invoice, certificate, particulars or goods as the Commissioner may, for the purpose of this Act, require at any time: Provided that different requirements may be prescribed in the **regulations** <<rules>> in respect of invoices and certificates relating to goods of different classes or kinds or goods to which different circumstances specified in the **regulations** <<rules>> apply.

(2) Every exporter or manufacturer shall allocate to any goods of a class or kind specified in the **regulations** <<rules>> for the purposes of this subsection and exported to or from or manufactured in the Republic **after a date specified by the Minister by notice in the Gazette** a distinctive and permanent identification number, code, description, character or other mark in such manner and in accordance with such method as may be prescribed in the **regulations** <<rules>> and **from the day immediately after such date** such number, code, description, character or other mark shall be quoted or reproduced in all prescribed invoices relating to such goods and in all such other documents relating to such goods as may be specified in the **regulations** <<rules>>."; and

(b) by the substitution for the proviso to subsection (3) of the following proviso:

"Provided that the Commissioner may **in his discretion** refuse to act upon the result of any such examination or analysis if the particulars in such invoice are thereby proved to be incorrect."

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Amendment of section 43 of Act 91 of 1964, as amended by section 6 of Act 105 of 1976, section 7 of Act 112 of 1977 and section 6 of Act 86 of 1982

32. Section 43 of the principal Act is hereby amended-

(a) by the substitution for subsection (1) of the following subsection:

"(1) If entry of any imported goods has not been made under the provisions of section 38, **the Controller may** on expiry of the period prescribed in subsection (1) of the said section, **require** the master or other person who **brought the** <<has physical control of such>> goods **into the Republic to** <<shall>> remove them to the State warehouse or other place indicated by the Controller or <<the controller>> may himself so remove them.";

(b) by the substitution for paragraph (a) of subsection (2) of the following paragraph:

"(a) The **Commissioner** <<Controller>> may at any time after the expiry of such prescribed period call upon the importer to make due entry of the goods within a time specified and if such importer fails to do so the goods shall be liable to forfeiture.";

"If after the expiration of three months from the date of removal to the State warehouse or other place indicated by the Controller or, where no such removal has taken place, from the date of expiry of the period prescribed in section 38(1), any goods remain unentered, the **Commissioner** <<Controller>> may cause them to be sold, and if so sold the proceeds thereof shall be applied in discharge of any duty, expenses incurred by the Office, charges due to the Office, **the Railway Administration** <<a port or railway authority,>> the Department of Transport, a container operator or a depot operator, and freight, and the overplus, if any, shall, unless **the Commissioner is satisfied that** such goods were imported in contravention of any law, upon application be paid to the owner of the said goods"; and

(d) by the substitution for paragraph (b) of subsection (3) of the following paragraph:

"(b) if the goods cannot be sold at a price regarded by the Commissioner as reasonable, they may **in his discretion** be appropriated <<by him>> to the State; and".

Amendment of section 44 of Act 91 of 1964, as amended by section 10 of Act 95 of 1965, sections 1 and 5 of Act 57 of 1966, section 16 of Act 105 of 1969, section 7 of Act 71 of 1975, section 8 of Act 112 of 1977, section 5 of Act 110 of 1979, section 15 of Act 98 of 1980, section 3 of Act 89 of 1984, section 5 of Act 52 of 1986, section 13 of Act 84 of 1987, section 21 of Act 59 of 1990 and section 3 of Act 98 of 1993

33. Section 44 of the principal Act is hereby amended-

(a) by the substitution for the proviso to subsection (1) of the following proviso:

"Provided that, subject to the provisions of subsection (7), any such liability shall cease if it is proved **to the satisfaction of the Commissioner** that such goods (excluding, save in so far as the **regulations** <<rules>> otherwise provide, goods which are missing from any individual package and in respect of which any customs duty, surcharge or fuel levy, each taken separately, does not exceed twenty-five rand) were not landed at any place in the Republic."; and

(b) by the substitution for subsection (3) of the following subsection:

"(3) The master of a ship or pilot of an aircraft or carrier of goods by means of any other vehicle shall be liable for the duty on all goods which are removed from that ship, aircraft or vehicle at a place in the Republic to which they are not consigned, and such liability shall continue until the goods have been duly entered or otherwise accounted for **to the satisfaction of the Commissioner**.".

Substitution of section 44A of Act 91 of 1964, as inserted by section 14 of Act 84 of 1987

34. The following section is hereby substituted for section 44A of the principal Act:

"Joint and several liability for duty or certain amounts

44A. Subject to the provisions of sections 36A(2)(b)(i) and 99(2)(b), whenever in terms of this Act liability for duty or any amount demanded under section 88(2)(a) devolves on two or more persons, each such person shall, unless he **satisfies the Commissioner** <<proves>> that his relevant liability has ceased in terms of this Act, be jointly and severally liable for such duty or amount, any one paying, the other or others to be absolved pro tanto. ".

Amendment of section 45 of Act 91 of 1964, as amended by section 9 of Act 112 of 1977, section 7 of Act 86 of 1982, section 6 of Act 101 of 1985 and section 1 of Act 61 of 1992

35. Section 45 of the principal Act is hereby amended by the substitution

"(b) goods imported otherwise shall be deemed to be the time when the bill of entry concerned is delivered to the Controller in terms of section 39(1)(a) and at a place indicated by the Controller, irrespective of whether that bill of entry is returned by the Controller in order to be adjusted as required by the Controller, provided it is redelivered, so adjusted, to the Controller within five days <<calculated as prescribed by rule,>> after the day on which it was so returned by the Controller.".

Amendment of section 46 of Act 91 of 1964, as amended by section 5 o 1989 and section 2 of Act 61 of 1992

36. Section 46 of the principal Act is hereby amended-

(a) by the substitution for subsections (1) and (2) of the following subsections, respectively:

"(1) For the purposes of this Act **(excluding Chapters VI and IX)** goods shall not be regarded as having been produced or manufactured in any particular territory unless-

(a) at least twenty-five per cent (or such other percentage as may be determined under subsection (2), (3) or (4)), of the production cost of those goods, determined in accordance with the **regulations** <<rules,>> is represented by materials produced and labour performed in that territory;

(b) the last process in the production or manufacture of those goods has taken place in that territory; and

(c) such other processes as the **Minister** <<Commissioner>> may, **on the recommendation** <<at the request>> of the Board on Tariffs and Trade by **regulation** <<rule>> prescribe in respect of any class or kind of goods, have take place in the production or manufacture of goods of such class or kind in that territory.

(2) The **Minister** <<Commissioner>> may from time to time, **on the recommendation** at the request of the Board on Tariffs and Trade, by **regulation** <<rule>> increase the percentage prescribed in subsection (1), in regard to any class or kind of imported goods, or in regard to any class or kind of such goods from a particular territory, to which that subsection applies."; and

(b) by the deletion of subsection (5).

Amendment of section 47 of Act 91 of 1964, as amended by section 11 of Act 95 of 1965, section 17 of Act 105 of 1969, section 2 of Act 7 of 1974, section 7 of Act 105 of 1976, section 10 of Act 112 of 1977, section 6 of Act 110 of 1979, sections 9 and 15 of Act 98 of 1980, section 8 of Act 86 of 1982, section 6 of Act 52 of 1986, section 15 of Act 84 of 1987, section 4 of Act 69 of 1988, section 6 of Act 68 of 1989, section 22 of Act 59 of 1990 and section 3 of Act 61 of 1992

37. Section 47 of the principal Act is hereby amended by the substitution in the proviso to subsection (1) for the words preceding paragraph (a) of the following words:

"Provided that the Commissioner may **in his discretion** condone any underpayment of such duty where the amount of such underpayment in the case of-".

Amendment of section 47A of Act 91 of 1964, as inserted by section 7 of Act 101 of 1985 and substituted by section 4 of Act 98 of 1993

38. Section 47A of the principal Act is hereby amended by the deletion of subsection (2).

Amendment of section 48 of Act 91 of 1964, as amended by section 6 of Act 57 of 1966, section 18 of Act 105 of 1969, section 3 of Act 98 of 1970, section 1 of Act 68 of 1973, section 8 of Act 105 of 1976, section 11 of Act 112 of 1977, sections 10 and 15 of Act 98 of 1980, section 9 of Act 86 of 1982, section 18 of Act 84 of 1987, section 7 of Act 68 of 1989, section 23 of Act 59 of 1990, section 4 of Act 61 of 1992 and section 3 of Act 19 of 1994

39. Section 48 of the principal Act is hereby amended-

(a) by the substitution in subsection (2A) for subparagraph (ii) of paragraph (a) of the following subparagraph:

"(ii) The Director-General: Trade and Industry or the Commissioner may **in his discretion** at any time cancel, amend or suspend any withdrawal referred to in subparagraph (i)."; and

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(b) by the substitution for paragraph (a) of subsection (5) of the paragraph:

"(a) Whenever **the Minister is satisfied that** any amendment made under this section has an effect which was not foreseen or intended, **he** <<the Minister>> may, whether or not such amendment has ceased to have effect as such or has lapsed under subsection (6), after consultation with the Minister of Trade and Industry **and for Economic Co-ordination** by further notice in the Gazette, adjust such amendment, to the extent he deems fit, with effect from the date of such amendment or any later date, and any adjustment effected under this subsection shall be deemed to be an amendment under this section.".

Repeal of section 48A of Act 91 of 1964

40. Section 48A of the principal Act is hereby repealed.

Amendment of section 52 of Act 91 of 1964, as inserted by section 24 of Act 59 of 1990

41. Section 52 of the principal Act is hereby amended by the substitution for paragraph (a) of the following paragraph:

"(a) Notwithstanding anything to the contrary in this Act contained, any fuel levy goods which are removed to the territory of a party to any customs union agreement concluded in terms of section 51 or brought into the Republic from any such territory, shall, if a fuel levy has not been imposed by such party, be deemed to be goods exported from and goods imported into the Republic, respectively, and the provisions of this Act relating to the exportation from and importation of goods into the Republic shall, subject to such arrangements as the Commissioner **in his discretion** may determine, apply to those goods until such time as such fuel levy is imposed by that party as provided in this Act.".

Amendment of section 53 of Act 91 of 1964, as amended by section 19 of Act 105 of 1969, section 12 of Act 112 of 1977, section 37 of Act 97 of 1986, section 20 of Act 84 of 1987, section 6 of Act 61 of 1992 and section 5 of Act 19 of 1994

42. Section 53 of the principal Act is hereby amended by the substitution in subsection (1) for the words preceding paragraph (i) of the following words:

"If **the Minister is satisfied that** the government of any territory has-

(a) imposed directly or indirectly on any goods wholly or partly produced or manufactured in the Republic any duty, charge or restriction which is not imposed upon like goods produced or manufactured in any third territory; or

(b) discriminated against the commerce of the Republic in such a to place it at a disadvantage in comparison with the commerc third territory,

**he** <<the Minister>> may in order to give effect to any recommendation of the Minister of Trade and Industry **and for Economic Co-ordination** or whenever he deems it fit in the public interest, by notice in the Gazette impose -".

Amendment of section 54 of Act 91 of 1964, as substituted by section 13 of Act 112 of 1977

43. Section 54 of the principal Act is hereby amended by the substitution for subsection (1) of the following subsection:

"(1) The **Minister** Commissioner may by **regulation** <<rule>> prescribe the sizes and types of containers in which cigarettes may be imported into the Republic.".

Amendment of section 60 of Act 91 of 1964, as substituted by section 20 of Act 105 of 1969 and amended by section 11 of Act 86 of 1982, section 25 of Act 59 of 1990 and section 9 of Act 19 of 1994

44. Section 60 of the principal Act is hereby amended by the substitution for subsection (2) of the following subsection:

"(2) The Commissioner may, subject to an appeal to the Minister, **whose decision shall be final-

(a)** refuse any application for a new licence or

**(b)** refuse any application for a renewal of any licence or cancel or suspend for a specified period any licence if the applicant or the holder of such licence, as the case may be-

**(i)** <<(a)>> has contravened or failed to comply with the provisions of this Act; or

**(ii)** <<(b)>> has been convicted of an offence under this Act **or has incurred a penalty under section 91 (1)**; or

**(iii)** <<(c)>> has been convicted of an offence involving