Measure

The customs authority can re-assess the export levy on goods at any time, regardless of their export status or whether payment has been made. If the re-assessment results in a higher levy, they will recover the extra amount; if it's lower, they will refund the excess and notify the exporter in writing.

12.   (1) The customs authority may at any time -

(a) make a re-assessment of the export levy on export levy goods as adopted or assessed by the customs authority in terms of section 11; or

(b) make a re-assessment of the export levy on export levy goods as re- assessed in terms of paragraph (a).

(2) A re-assessment in terms of subsection (1) may be made whether or not -

(a) the export levy goods have been exported;

(b) the export levy goods are still subject to customs control; or

(c) an amount of export levy has been paid on the export levy goods.

(3) When making a re-assessment in terms of subsection (1), the customs authority is not obliged to make the re-assessment with reference to each of the key assessment factors, but may for purposes of the re-assessment apply key assessment factors as applied in previous assessment. 

(4) If the amount of export levy as re-assessed in terms of subsection (1) exceeds the amount of levy as assessed in terms of section 10(2), the customs authority must recover the under-payment of levy.

(5) If the amount of export levy as re-assessed in terms of subsection (1) is less than an amount of levy that has been paid, the person who paid that amount of levy is entitled to a refund of the excess.

(6) If the customs authority has re-assessed an export levy in terms of this section the customs authority must give the exporter written notice of the re-assessment as well as the amount of under-payment or excess in respect of the export levy as contemplated in subsection (4) or (5)