Section 9: Duty rate
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.
9. Duty rate
(1) Subject to section 3 of the Revenue (Temporary Protection) Act, the
rate of duty applicable to any goods shall be that in force in the Customs
Tariff Act, at the time the bill of entry is validated at Customs.
(2) For the purpose of subsection (1), validation occurs when a bill of entry number is allotted at Customs and inscribed on such bill of entry.
(3) Notwithstanding subsections (1) and (2), in the case of goods for
which no bill of entry is required, the rate of duty applicable to such goods
shall be that in force in the Customs Tariff Act at the time of the delivery or
removal or export of such goods, as the case may be.
[S. 9 amended by s. 5 (b) of Act 18 of 1999 w.e.f. 14 June 1999; s. 4 (b) of Act 10 of 2010
w.e.f. 24 December 2010.]