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Measure

Clearance and origin of goods, liability for and payment of duties

Type Class Valid From Valid To
General Goods 01/08/1998
Summary:
Description:

Detailed description of the measures are provided in the following sub-chapters in the Act

 40. Entry of goods and time of entry

41. Importer and exporter to lodge documents and pay duties [heading of section 41 amended by Act 17 of 2016]

42. Sale in transit

43. Validity of entries

44. Particulars on invoices

45. Entry by bill of sight

46. Disposal of goods on failure to make due entry

47. Liability for payment of duty

48. Joint and several liability for payment of duty or certain other amounts

49. Determination of applicable duty

50. Origin of goods

51. Payment of duty and rate of duty applicable

52. Prohibition of certain acts in respect of goods not duly entered

53. Disposal of amounts of fuel levy

54. General amendment of Schedules and amendment of Schedule 1 Republic of Namibia 6 Annotated Statutes Customs and Excise Act 20 of 1998

55. Agreements in respect of rates of duty lower than the general rates of duty

56. Agreements with other territories

57. Imposition of a fuel levy by any party to a customs union agreement

58. Discrimination by other countries

58A. Imposition of environmental levy

58B. Rate of environmental levy [sections 58A-58B inserted by Act 17 of 2016]

59. Special provisions regarding the import of cigarettes

Commodities Affected by the Measure

# HS Code Description
1 01-99 tariff book link. Legal-LPrim-CE-Sch1P1Chpt1-to-99-Schedule-No-1-Part-1-Chapters-1-to-99.pdf (sars.gov.za)

Procedures Implementing the Measure

No procedures found under this measure.

Legal Documents Related to the Measure

Name Type Category
Customs and Excise Act 20 of 1998 Act Import/Export