Section 20: Disputes relating to classification or origin of goods
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
20. Disputes relating to classification or origin of goods
(1) Where, in respect of an entry of any goods, the Director-General is
not satisfied with the classification or origin of the goods, he shall, on the
basis of such information as is available to him and on such information as is
provided by the importer or exporter, determine the classification or origin of
those goods and the duty, excise duty and taxes payable.
C62 – 21 [Issue 7]
Customs Act
(2) Section 15 shall, subject to section 127A, apply to the determination
of the classification or origin of the goods and the duty, excise duty and taxes payable, if any, under subsection (1) with such modifications, adaptations
and exceptions as may be necessary.
(3) —
(3A) —
(3B) —
(4) —
[S. 20 amended by s. 4 (b) of Act 23 of 2001 w.e.f. 11 August 2001; s. 5 (b) of Act 18 of
2003 w.e.f. 21 July 2003; s. 27 (3) (g) of Act 33 of 2004 w.e.f. 1 July 2006; s. 5 (f) of Act
26 of 2012 w.e.f. 1 January 2013; s. 4 (e) of Act 26 of 2013 w.e.f. 21 December 2013.]
Sub-Part III – Temporary Admission, Duty-free Shops and Refunds