Customs Duty Act, no. 30 of 2014.

This Act, consisting of 229 articles, divided into thirteen chapters, applies in the whole territory of South Africa, including the continental shelf, to all goods imported or to be exported from the Republic. The Act concerns certified declaration of origin of a good; anti-dumping duty; import and export duty; international trade agreement. Matters covered by this Act concern: customs tariff and provisions related to; payment of duty, penalty and interest, including determination of liability and definition of administrative penalties; refunds and drawbacks; assessment of duty by custom authority and by persons clearing goods; tariff classification of goods, in order to enforce the use of specific international standards for customs purposes; valuation of goods, in compliance with defined international instruments (Article VII of the General Agreement on Tariffs and Trade, 1994 and the Note to Article VII; the WTO Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, 1994; Decisions taken by the Committee on Customs Valuation of the WTO); determination of origin of goods and specific goods regarded to be wholly produced in a country, including: mineral products extracted from the soil of that country, from its territorial waters or from the sea-bed underneath its territorial waters, products extracted from marine soil or subsoil outside that country’s territorial waters, provided that the country has the sole right to exploit that soil or subsoil for those products, fish or other products of the sea harvested or gathered from the sea by a vessel of that country, live animals born and raised in that country and products obtained from live animals, products obtained from hunting or fishing in that country, fruit or vegetable products harvested or gathered in that country; packaging and labelling of goods.