Customs and Excise Act, 1998

Act 20 of 1998

This is the latest version of this Act.
Coat of Arms

Customs and Excise Act, 1998

Act 20 of 1998

  1. [Amended by Customs and Excise Act, 1998: Amendment of Part 2A of Schedule No. 1 (Government Notice 208 of 1998) on 1 August 1998]
  2. [Amended by Customs and Excise Act, 1998: Amendment of Part 1 of Schedule No. 1 (Government Notice 209 of 1998) on 1 September 1998]
  3. [Amended by Customs and Excise Act, 1998: Amendment of Schedule No.1 (Government Notice 71 of 1999) on 30 April 1999]
  4. [Amended by Customs and Excise Act, 1998: Amendment of Schedule No. 1 (Government Notice 93 of 2000) on 1 April 2000]
  5. [Amended by Customs and Excise Act, 1998: Amendment of Schedule No. 1 (Government Notice 187 of 2000) on 1 August 2000]
  6. [Amended by Customs and Excise Act, 1998: Amendment of Schedule No. 1 (Government Notice 116 of 2001) on 4 June 2001]
  7. [Amended by Customs and Excise Act, 1998: Amendment of Schedule No. 1 (Government Notice 13 of 2002) on 1 February 2002]
  8. [Amended by Customs and Excise Act, 1998: Amendment of Schedule No. 1 (Government Notice 115 of 2004) on 18 February 2004]
  9. [Amended by Customs and Excise Act, 1998: Amendment of Schedule No. 1 (Government Notice 116 of 2004) on 18 February 2004]
  10. [Amended by Customs and Excise Act, 1998 (Act No. 20 of 1998): Amendment of Schedule No. 1 Imposition of export levy (Government Notice 61 of 2004) on 1 April 2004]
  11. [Amended by Amendment of Schedule 1: Customs and Excise Act, 1998 (Government Notice 61 of 2007) on 30 March 2007]
  12. [Amended by Withdrawal of Government Notice No. 61 of 30 March 2007: Customs and Excise Act, 1998 (Government Notice 97 of 2008) on 30 March 2007]
  13. [Amended by Amendment of Schedule No. 1 Part 6 Export Levy: Customs and Excise Act, 1998 (Government Notice 146 of 2007) on 15 August 2007]
  14. [Amended by Customs and Excise Act, 1998: Amendment of Schedule No. 1 (Government Notice 246 of 2013) on 27 February 2013]
  15. [Amended by Amendment of Part 6 of Schedule 1: Customs and Excise Act, 1998 (Government Notice 213 of 2013) on 15 August 2013]
  16. [Amended by Amendment of Schedule No. 1 Part 6: Export Levy: Customs and Excise Act, 1998 (Government Notice 307 of 2013) on 15 December 2013]
  17. [Amended by Amendment of Part 6 of Schedule 1: Reinstatement of 30% levy on export of live mature cattle: Customs and Excise Act, 1998 (Government Notice 198 of 2014) on 14 November 2014]
  18. [Amended by Amendment of Schedule No. 2 to Customs and Excise Act (Government Notice 297 of 2019) on 1 February 2015]
  19. [Amended by Amendment of Part 2 of Schedule No. 1 of Customs and Excise Act, 1998 (Government Notice 66 of 2015) on 25 February 2015]
  20. [Amended by Amendment of Part 2 of Schedule No. 1: Customs and Excise Act, 1998 (Government Notice 101 of 2016) on 24 February 2016]
  21. [Amended by Imposition of duties on certain disposable goods and vehicle emissions: Customs and Excise Act, 1998 (Government Notice 100 of 2016) on 30 May 2016]
  22. [Amended by Amendment of Part 5 of Schedule No. 1: Customs and Excise Act, 1998 (Government Notice 219 of 2016) on 15 September 2016]
  23. [Amended by Amendment of Schedule No. 1 to Customs and Excise Act: Customs and Excise Act, 1998 (Government Notice 230 of 2016) on 26 September 2016]
  24. [Amended by Amendment of Schedule No. 1 to Customs and Excise Act, 1998 (Government Notice 300 of 2016) on 10 October 2016]
  25. [Amended by Amendment of Part 2A of Schedule No. 1: Customs and Excise Act, 1998 (Government Notice 93 of 2017) on 22 February 2017]
  26. [Amended by Customs and Excise Amendment Act, 2016 (Act 17 of 2016) on 31 March 2017]
  27. [Amended by Amendment of Part 5 of Schedule No. 1: Customs and Excise Act, 1998 (Government Notice 302 of 2017) on 15 November 2017]
  28. [Amended by Amendment of Part 2A of Schedule No. 1: Customs and Excise Act, 1998 (Government Notice 77 of 2018) on 21 February 2018]
  29. [Amended by Amendment of Part 5 of Schedule No. 1 in respect of fuel levy: Customs and Excise Act, 1998 (Government Notice 156 of 2018) on 1 August 2018]
  30. [Amended by Amendment of Part 2 of Schedule No. 1: Customs and Excise Act, 1998 (Government Notice 133 of 2019) on 28 May 2019]
  31. [Amended by Amendment of Part 5A of Schedule No. 1 (Government Notice 225 of 2019) on 2 August 2019]
  32. [Amended by Amendment of Schedule No. 1 of Customs and Excise Act (Government Notice 226 of 2019) on 2 August 2019]
  33. [Amended by Amendment of Schedule No. 2 to Customs and Excise Act (Government Notice 298 of 2019) on 16 October 2019]
  34. [Amended by Amendment of Part 2 of Schedule No. 6 to Customs and Excise Act, 1998 (Government Notice 133 of 2020) on 26 February 2020]
  35. [Amended by Amendment of Part 3 of Schedule No. 2 to Customs and Excise Act, 1998 (Government Notice 134 of 2020) on 12 March 2020]
  36. [Amended by Amendment of Part 5A of Schedule No.1 to Customs and Excise Act, 1998 (Government Notice 131 of 2020) on 27 April 2020]
  37. [Amended by Amendment of Section A of Part 2 of Schedule No. 1 to Customs and Excise Act, 1998 (Government Notice 132 of 2020) on 12 June 2020]
  38. [Amended by Amendment of Schedule 1 to Customs and Excise Act, 1998 (Government Notice 47 of 2021) on 1 January 2021]
  39. [Amended by Amendment of Section A of Part 2 of Schedule No. 1 to Customs and Excise Act, 1998 (Government Notice 79 of 2021) on 16 April 2021]
  40. [Amended by Amendment of Schedules 1 to 6 Customs and Excise Act, 1998 (Government Notice 18 of 2022) on 1 January 2022]
  41. [Amended by Amendment of Part 2A of Schedule 1 to Customs and Excise Act, 1998 (Government Notice 317 of 2022) on 23 February 2022]
  42. [Amended by Amendment of Part 5 of Schedule 1 to Customs and Excise Act, 1998 (Government Notice 215 of 2022) on 4 May 2022]
[Schedule 1 was amended by Government Notice 14 of 2002 (GG 2688), under the authority of section 54(2)(a)(v) of the Act. However, this Government Notice was to be brought into force by notice in the Gazette and no such notice has been located. ][Schedule 1 was also amended by Government Notice 61 of 2007 (GG 3817), but this Government Notice was withdrawn by Government Notice 97 of 2008 (GG 4038).]ACTTo provide for the levying, imposition, payment and collection of customs and excise duties, of a surcharge and of a fuel levy; to prohibit and control the import, export or manufacture of certain goods; and to provide for matters incidental thereto.BE IT ENACTED by the Parliament of the Republic of Namibia as follows: -

Chapter I
DEFINITIONS

1. Definitions

(1)In this Act, unless the context otherwise indicates, any reference to customs and excise, or to any matter relating thereto, shall be deemed to include a reference to surcharge or fuel levy, or to any matter relating thereto, and -agricultural distiller” means any owner or occupier of a farm in Namibia and who is licensed under this Act to keep a still on such farm;audit-based control” means measures by which the customs and excise office satisfies itself as to the accuracy and authenticity of declarations through the examination of the relevant books, records, business systems and commercial information held by persons concerned;[definition of “audit-based control” inserted by Act 17 of 2016]authorised economic operator” means a legal person registered as an authorised economic operator in terms of section 18B;[definition of “authorised economic operator” inserted by Act 17 of 2016]bill of entry” means a bill of entry in the form prescribed by rule and includes a goods declaration in the form so prescribed;cargo declaration” in relation to a ship or an aircraft, means information -
(a)submitted prior to or on arrival or departure of a ship or an aircraft which is used for commercial purposes; and
(b)which provides the particulars required by the customs and excise office relating to the cargo brought into or removed from the customs territory;
[definition of “cargo declaration” inserted by Act 17 of 2016]Commissioner” means the Commissioner for Customs and Excise designated as such under section 2(2);common customs area” means the combined area of Namibia and other territories with the governments of which customs union agreements have been concluded under section 56, or deemed to have been so concluded, or have been acceded to by Namibia;container depot” means any container depot contemplated in section 6(1)(j);container operator” means any person providing international transportation of containerized goods, and approved by the Commissioner under section 107, for the purpose of operating containers in Namibia;container terminal” means any container terminal contemplated in section 6(1)(i);Controller”, in relation to any area or any matter, means the officer designated by the Commissioner in writing to be the Controller of Customs and Excise in respect of a certain specified area or matter, and includes an officer acting under the control or direction of any officer so designated by the Commissioner;crew” includes every person (except the master or pilot) employed in any capacity on board any ship or aircraft;customs control” means measures applied by the customs and excise office to ensure compliance with customs legislation;[definition of “customs control” inserted by Act 17 of 2016]customs duty”, subject to subsection (3), means any duty leviable under Schedule 1 (except Parts 4 and 5 thereof) or under Schedule 2 on goods imported into Namibia, and “duty” has a corresponding meaning;customs territory” means the territory of Namibia, including its territorial waters and its airspace;[definition of “customs territory” inserted by Act 17 of 2016]declarant” means a person referred to in section 41(1)(a);[definition of “declarant” inserted by Act 17 of 2016]depot operator” means the person having charge of any container depot;drawback” means the amount of import duties and taxes repaid under the drawback procedure;drawback procedure” means a customs procedure which, when goods are exported, provides for a total or partial refund to be made in respect of the import duties or other taxes charged on or in respect of, or on or in respect of materials contained in, or consumed in the production of, such goods;electronic communication” means a communication by means of data which is generated, displayed, sent, received or stored by electronic or similar means;[definition of “electronic communication” inserted by Act 17 of 2016]entry for home consumption” includes entry under any item in Schedule 3, 4 or 6;environmental levy” means a duty levied in terms of section 58A on goods manufactured in or imported into Namibia;[definition of “environmental levy” inserted by Act 17 of 2016]excisable goods” means any goods specified in Part 2 of Schedule 1 and which have been manufactured in Namibia;excise duty” subject to subsection (3), means any duty leviable under Part 2 of Schedule 1 on any goods manufactured in Namibia;excise value” means value as defined in section 78;export” means export from Namibia;exporter” includes any person who, at the time of export -
(a)owns any goods exported;
(b)carries the risk in respect of any goods exported;
(c)represents that or acts as if he or she is the exporter or owner of any goods exported;
(d)actually takes, or attempts to take, any goods from Namibia;
(e)has a beneficial interest in any way whatsoever in any goods exported; or
(f)acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e),
and, in relation to imported goods, includes the manufacturer, supplier or shipper of such goods or any person inside or outside Namibia representing or acting on behalf of such manufacturer, supplier or shipper;foreign-going aircraft” means any aircraft engaged in the carriage for reward of passengers or goods on any flight between an airport in Namibia and -
(a)for the purpose of fuel levy or fuel levy goods, an airport in any other country; and
(b)for the purpose of any duty other than fuel levy or fuel levy goods, any airport in the common customs area,
but excludes any aircraft engaged in such carriage on any intermediate flight between airports within Namibia if such intermediate flight is undertaken solely for the purpose of refuelling or taking on board passengers or goods, or by reason of any emergency;foreign-going ship” means any ship or other vessel engaged in the carriage for reward of passengers or goods on any voyage between any port or ports in Namibia, and -
(a)for the purpose of fuel levy or fuel levy goods -
(i)any port in any other country; or
(ii)any exploration or production platform which is situated outside the territorial waters of Namibia and which is used in the exploration for or the production of petroleum, as defined in section 1 of the Petroleum (Exploration and Production) Act, 1991 (Act No. 2 of 1991), if such ship or other vessel is stationed at such platform and is used solely in connection with such exploration or production; and
(b)for the purpose of any duty other than fuel levy or fuel levy goods, any port in the common customs area;
fuel levy” means any duty leviable under Part 5 of Schedule 1 and on any goods, which have been manufactured in or imported into Namibia;fuel levy goods” means any goods specified in Part 5 of Schedule 1, which have been manufactured in or imported into Namibia;goods” includes any ware, article, merchandise, animal, currency, matter, item or thing;goods declaration” means a statement -
(a)in terms of which goods are disclosed and which is lodged by a declarant; and
(b)which indicates the customs procedure to be applied to the goods and furnishes the particulars which the Customs may require;
[definition of “goods declaration” inserted by Act 17 of 2016]home consumption” means consumption or use in the common customs area;illicit goods”, in relation to imported or excisable goods, surcharge goods or fuel levy goods, means any such goods in respect of which any contravention under this Act has been committed, or in respect of which any duty, surcharge or levy is due and payable, but which has not been paid, and includes any preparation or other product made or manufactured entirely or in part from spirits or other materials which were illicit goods;importer” includes any person who, at the time of import -
(a)owns any goods imported;
(b)carries the risk in respect of any goods imported;
(c)represents that or acts as if he or she is the importer or owner of any goods imported;
(d)actually brings any goods into Namibia;
(e)has a beneficial interest in any way whatsoever in any goods imported; or
(f)acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e);
land”, when used as a verb, includes off-loading from any vehicle;L.C.L. container” means any container containing goods consigned from one or more exporters to more than one importer;manufacture” when used as a noun, includes, at the discretion of the Commissioner, any process -
(a)relating to the manufacture or assembly of any excisable goods or fuel levy goods;
(b)relating to the conversion of any goods into excisable goods or fuel levy goods;
(c)whereby the dutiable quantity or value of any imported goods specified in Section B of Part 2 of Schedule 1, or excisable goods or fuel levy goods is increased in any manner;
(d)relating to the recovery of excisable goods or fuel levy goods from any other excisable goods or any other goods; or
(e)relating to the packaging or measuring off of any imported goods specified in Section B of Part 2 of Schedule 1, or excisable goods or fuel levy goods,
and, when used as a verb, has a corresponding meaning; and “manufacturer” has a corresponding meaning;master” in relation to any ship, means any person (other than a pilot) having charge of such ship;Minister” means the Minister of Finance;officer” means a person employed on or in respect of any duty relating to customs and excise by order or with the concurrence of the Commissioner, whether such order has been given or such concurrence has been expressed before or after the performance of such duty;owner” includes any person acting on behalf of the owner under any provision of this Act;package” includes any container, wrapping or outer cover and its contents, or any bundle or single piece in the case of unpacked goods;Permanent Secretary” means the Permanent Secretary: Finance;person” means natural persons or legal persons;[definition of “person” inserted by Act 17 of 2016]pilot” in relation to any aircraft, means any person having charge of such aircraft;plant” includes any vessel, utensil, appliance or fitting;prescribed” means prescribed by regulation or rule, as the case may be, under this Act;regulation” means a regulation made by the Minister under this Act;risk analysis” means the systematic use of available information to determine how often risks may occur and the magnitude of their likely consequences;[definition of “risk analysis” inserted by Act 17 of 2016]risk criteria” means specific indicators which, when taken together, serve as a practical tool to select and target movements for the potential for non-compliance with customs legislation;[definition of “risk criteria” inserted by Act 17 of 2016]rule” means a rule made by the Permanent Secretary under this Act;Schedule” means a Schedule to this Act;sample” means any article or articles which are regarded by the Commissioner to be of no or of negligible commercial value and which are to be used solely for soliciting orders for goods of the kind such article or articles represent;ship” means any ship, vessel or boat (including a flying boat) of any kind whatsoever, intended to sail on or in, or to land on, water;State warehouse” means any premises provided by the State for the purpose of the deposit of goods in order to secure such goods or to hold such goods as security for the duties due in respect thereof, or pending compliance with any law relating to such goods;still” means any apparatus used for, or which is capable of, distilling spirits, and includes any part of such still;still maker” means a person who manufactures or imports stills for sale, and includes a person who repairs stills for reward;surcharge” means any duty leviable under Part 4 of Schedule 1 on any goods, which have been imported into Namibia;surcharge goods” means any goods specified in Part 4 of Schedule 1 and which have been imported into Namibia;the Customs” means -
(a)the Commissioner; or
(b)an officer acting under powers or functions delegated or assigned to the officer in terms of this Act;
[definition of “the Customs” inserted by Act 17 of 2016]the customs and excise office” means the Office of the Commissioner of Customs and Excise established under section 2(1);[definition of “the customs and excise office” inserted by Act 17 of 2016]the Trade” means any category of traders, importers, exporters, manufacturers or producers of goods;[definition of “the Trade” inserted by Act 17 of 2016]third party” means any person who deals directly with the customs and excise office, for and on behalf of another person, in respect of the import, export, movement or storage of goods;[definition of “third party” inserted by Act 17 of 2016]this Act” includes any government notice, regulation or rule issued or made, or agreement concluded or deemed to have been concluded there under, or any taxation proposal contemplated in section 65, which is tabled in the House of Assembly;transire” means a warrant in the form prescribed by rule and issued by the Controller to permit the passage of goods;vehicle” means any aircraft, train, motor car, van, truck, cart, sledge, barrow or other carriage of any kind whatsoever, and includes the fittings, furnishings and equipment thereof, and also pack animals and their harness and tackle;wine-grower” means a farmer who cultivates vines on land occupied by him or her and who on such land produces wine from grapes grown on such vines, or who delivers grapes grown on such vines to a wine-growers’ co-operative agricultural society for the manufacture of wine; andworts” means any liquid substance containing saccharine matter before fermentation has commenced.
(2)In this section (except in the definition of “package”) and in sections 6, 7, 17, 40 and 72, “container” means transport equipment -
(a)having an interior net volume of not less than one cubic metre; and
(b)designed for the transport of goods by any means of carriage, without intermediate reloading,
and “containerised” has a corresponding meaning.
(3)For the purposes of any customs union agreement concluded under section 56 -
(a)customs duty” includes any duty leviable under Part 4 of Schedule 1 on goods imported into Namibia and, except for the purposes of articles 13 and 14 of such agreement, any duty leviable under Part 5 or 8 of Schedule 1 on goods imported; and
(b)excise duty” includes, except for the purposes of articles 13 and 14 of such agreement, any duty leviable under Part 5 or 8 of Schedule 1 on goods manufactured in the common customs area.

Chapter II
ADMINISTRATION, GENERAL DUTIES AND POWERS OF COMMISSIONER AND OFFICERS, AND APPLICATION OF ACT

2. Commissioner to administer Act

(1)There is hereby established an office to be known as the Office of the Commissioner for Customs and Excise.
(2)The Minister -
(a)shall, subject to the Public Service Act, 1995 (Act No. 13 of 1995), in writing designate any staff member in the Ministry of Finance as the head of the Office of the Commissioner for Customs and Excise established by subsection (1), which staff member so designated shall be known as the Commissioner; and
(b)may make regulations relating to -
(i)the conducting by the Commissioner of the affairs of the Office of the Commissioner for Customs and Excise;
(ii)the designation of staff members in the Ministry of Finance to the Office referred to in subparagraph (i); and
(iii)such other matters relating to the Office referred to in subparagraph (i) as the Minister may determine.
(3)The Commissioner shall administer this Act.
(3A)Any power conferred on or a duty assigned to the Commissioner under this Act shall be exercised or performed by the Commissioner subject to the direction and supervision of the Minister.[subsection (3A) inserted by Act 17 of 2016]
(4)[subsection (4) deleted by Act 17 of 2016]
(5)The Commissioner may, if the needs of commerce or other circumstances justify it, take such measures as he or she considers necessary to streamline the customs controls and customs procedures, but such measures may not jeopardize revenue interest, national security or international security.[subsection (5) inserted by Act 17 of 2016]
(6)The Commissioner shall institute and maintain formal consultative relationships with the Trade in order to increase co-operation and to facilitate participation in establishing the most effective methods of working which are commensurate with national laws and international laws which apply to Namibia and international agreements which are binding on Namibia.[subsection (6) inserted by Act 17 of 2016]
(7)The Commissioner may conclude memoranda of understanding with the Trade to enhance customs controls and customs procedures.[subsection (7) inserted by Act 17 of 2016]

3. Performance of duties and exercise of powers

(1)Any duty imposed or power conferred upon the Commissioner by or under this Act may be performed or exercised by the Commissioner personally or, subject to subsection (2), by an officer under the control or direction of the Commissioner.
(2)Any decision made or any notice or communication signed or issued by any officer referred to in subsection (1)
(a)may be withdrawn or amended by the Commissioner or by the officer concerned (with effect from the date of the making of such decision or the signing or issuing of such notice or communication, or from the date of withdrawal or amendment thereof); and
(b)shall, until the decision, notice or communication has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made, signed or issued by the Commissioner.

4. General duties and powers of officers

(1A)The Commissioner, an officer or a staff member of the customs and excise office shall comply with the Public Service Act, 1995 (Act No. 13 of 1995) and other applicable legislation on governance, ethics and integrity, including the Namibian Customs and Excise Code of Ethics.[Subsection (1A) is inserted by Act 17 of 2016, which directs that it be placed before subsection (1).]
(1)The Commissioner, an officer or a staff member of the customs and excise office shall not have any direct financial interest in the manufacture, sale, trade in, transport, handling or storage of imported exported or excisable goods or fuel levy goods or in the import or export of such goods.[Subsection (1) is substituted with amendment markings by Act 17 of 2016. A comma appears to have been omitted between the words “imported” and “exported” in the phrase “imported exported or excisable goods”]
(2)[subsection (2) deleted by Act 17 of 2016]
(3)[subsection (3) deleted by Act 17 of 2016]
(4)[subsection (4) deleted by Act 17 of 2016]
(5)[subsection (5) deleted by Act 17 of 2016]
(6)[subsection (6) deleted by Act 17 of 2016]
(7)[subsection (7) deleted by Act 17 of 2016]
(8)[subsection (8) deleted by Act 17 of 2016]
(9)
(a)An officer may, for the purposes of the administration of this Act, at any reasonable time and without prior notice -
(i)enter any premises and conduct such examination or enquiry in relation to this Act as he or she deems necessary;
(ii)while he or she is on the premises referred to in subparagraph (i), or at any other time, require from any person the immediate production, or the production at any other place and time determined by the officer, of any book, document or other goods which by this Act is required to be kept or exhibited or which relates to, or which the officer has reasonable cause to suspect to relate to matters dealt with in or by this Act, and which is or has been on the premises or in the possession or custody or under the control of any such person or of any of his or her employees, or may search for such book, document or other goods;
(iii)at any place require from any person who has, or who is believed to have, the possession or custody or control of any book, document or other goods relating to any matter dealt with in or by this Act, the immediate production thereof, or at any other place and time determined by the officer; or
(iv)seize, or examine and make extracts from, or copies of, any book, document or other goods referred to in subparagraph (iii), may require from any person an explanation relating to any entry therein, and may attach any such book, document or other goods, including any container or package, as in his or her opinion may afford evidence relating to any matter dealt with in or by this Act.
(b)An officer may take with him or her onto or into any premises referred to in this section any other officer or a member of the Namibian Police.
(10)Any person in connection with whose business any premises are occupied or used, or any other person employed by such person, shall at any time furnish such facilities as may be required by an officer referred to in subsection (9) for the purpose of entering the premises or relating to the exercise of such officers powers under this section.
(11)
(a)If an officer referred to in subsection (9), after having -
(i)identified himself or herself;
(ii)demanded entry into or onto any premises; and
(iii)declared his or her official capacity and his or her purpose for demanding entry into or onto the premises,
is not immediately admitted to such premises, such officer, and any person referred to in subsection (9)(b) assisting him or her may, at any time, but during the period after sunset and before sunrise only in the presence of a member of the Namibian Police, break open any door or window, or break through any wall on or in the premises for the purpose of entry and search.
(b)An officer referred to in paragraph (a), or any person assisting him or her may at any time break up any ground or floor on or in any premises for the purpose of searching the premises, and if any room, place, safe, chest, container or package in or on the premises is locked and the keys thereof are not produced on demand, may in any manner open such room, place, safe, chest, container or package.
(12)An officer may, in the form and in accordance with the procedures prescribed by regulation, require any person to, at any reasonable time and place determined by the officer, appear before such officer who may question such person, either alone or in the presence of any other person, as such officer may deem appropriate, with respect to any matter dealt with in or by this Act.
(13)An officer may, either alone or in the presence of any other person, as such officer may deem appropriate, with respect to any matter dealt with in or by any provision of this Act, question any person whom he or she finds on any premises such officer has entered under this section, or whom he or she has reasonable grounds to believe to be or to have been -
(a)employed on any premises; or
(b)in possession of, or having custody or control of anything,
in respect of which any such provision of this Act is applicable.
(14)
(a)An officer may board any ship within the territorial sea or the exclusive economic zone of Namibia, or may stop and board any vehicle in Namibia, and may, subject to the further provisions of this section, search any such ship or vehicle or any person found therein or thereon, for goods upon which duty has not been paid, or in respect of which the officer has reasonable cause to believe that there has been a contravention of any provision of this Act, and such officer may, pursuant to his or her duties, for any reasonable period of time he or she may deem necessary, remain on such ship or vehicle.
(b)If any container defined in section 1(2), or any vehicle, room, cabin, place, safe, chest or package is locked and the keys thereof are not produced to the officer on demand, the officer may, for any purpose under this Act but subject to the further provisions of this section, open or enter such container, vehicle, room, cabin, place, safe, chest or package in any reasonable manner he or she deems appropriate.
(c)An officer shall, subject to the further provisions of this section, have free access to, and the right to rummage any part of, any ship or vehicle referred to in paragraph (a) and to examine all goods on board such ship or vehicle, with the power to fasten down hatchways and to mark any goods before landing, and to lock up, seal, mark or otherwise secure any goods on board such ship or vehicle, including any apparatus pertaining thereto, and such officer may, from the master of such ship or the pilot of such aircraft or the person in charge of such vehicle, demand the production of any document to which any provision of this Act relates.
(d)If -
(i)any lock, seal or mark placed upon any goods on board a ship, aircraft or other vehicle by an officer in terms of this section is wilfully opened, broken, obliterated or altered by any person, as the case may be; or
(ii)any goods on any ship, aircraft or other vehicle which have been locked, sealed, marked or otherwise secured in terms of this section are removed by any person; or
(iii)a hatchway of any ship, aircraft or other vehicle, after having been fastened down by an officer, is opened by any person without the officers consent,
the master of any such ship, the pilot of any such aircraft or the person in charge of any such other vehicle, as the case may be, shall be guilty of an offence if it is proven that he or she was a party to, or connived at, the act concerned, or that it was possible for him or her to have prevented, and that he or she failed to take all reasonable steps to prevent, such act.
(15)
(a)An officer may stop any person whom he or she has reason to suspect of having dutiable goods, or goods in respect of which a contravention under this Act has been committed, secreted about him or her or in his or her possession, and the officer may, subject to the further provisions of this section, search such person.
(b)If any person referred to in paragraph (a) fails to stop when ordered by an officer to do so, or fails to allow an officer to search him or her, the officer may, subject to the further provisions of this section, take such action, including the use of force, as he or she may deem necessary to stop or search such person.
(16)
(a)Any person may, subject to paragraph (b) and before being searched in terms of this section, require the officer concerned to take him or her before the Controller, who may in his or her discretion discharge such person or direct that he or she be searched.
(b)Paragraph (a) shall apply only if a person referred to in that paragraph is stopped within a harbour or airport control area, and during the working hours of the Controller prescribed by regulation.
(c)A female person searched under this section shall only be searched by, and in the presence of, another female person.
(17)An officer may lock up, seal, mark, fasten or otherwise secure any ship, warehouse, storeroom, cabin, place, vessel, appliance, utensil, fitting, vehicle, container, package or goods if he or she has reason to believe that any contravention under this Act has been or is likely to be committed in respect thereof or in connection therewith.
(18)No person shall be entitled to any compensation for any loss or damage arising out of or caused by any bona fide action of or by an officer under this section.
(19)In so far as this section authorizes the interference with a person’s right to privacy and the privacy of that person’s home as guaranteed by Article 13 of the Constitution, this section is enacted on the authority of Sub-Article (2) of that Article.[subsection (19) inserted by Act 17 of 2016]
(20)An officer may enter a place referred to in this section and conduct a search in terms of this section only if it is done in accordance with Chapter 2 of the Criminal Procedure Act, 1977 (Act No. 51 of 1977) and -
(a)as if the officer is a police official; and
(b)if any book, document or object is concerned with the commission of an offence.
[subsection (20) inserted by Act 17 of 2016]

4A. Exchange of information and confidentiality

(1)The Commissioner, an officer or a staff member of the customs and excise office or any person seconded to or contracted by the customs and excise office to work otherwise than as a staff member and a person who was formerly an officer, staff member or a person seconded to or a person contracted by the customs and excise office, shall not disclose, exchange or allow access to any information relating to any person, concern or business acquired in the exercise of his or her powers or the performance of his or her duties in terms of this Act, unless required to do so -
(a)by a provisions of this Act;
(b)as a witness in a court of law or tribunal;
(c)in connection with legal proceedings;
(d)by a government office, ministry or agency of Namibia in terms of a law; or
(e)by the written consent of the person that will be affected by the disclosure.
(2)Notwithstanding subsection (1), the Commissioner may authorize the disclosure or exchange of information relating to any person, concern or business which relates to the application of customs procedures, pursuant to a memorandum of understanding with a government office, ministry or agency of Namibia, for the purposes of facilitating trade and improving national security.
(3)A person, including a third party, to whom or with whom information is disclosed or exchanged under this section, shall use the information only for the purpose for which it was disclosed or exchanged.
(4)Notwithstanding subsection (1), the Commissioner may in accordance with an international agreement, in respect of customs co-operation and which is binding on Namibia, disclose or exchange or authorize an officer or a staff member of the customs and excise office or any person seconded to or contracted by the customs and excise office, to disclose or exchange any information relating to any person, concern or business acquired by the officer, staff member or person in the exercise of his or her powers or the performance of his or her duties in terms of this Act.
(5)Disclosure or exchange of confidential information to the customs administrations and other competent authorities of countries or territories outside the customs territory of Namibia shall be permitted only in accordance with an international agreement which is binding on Namibia.
(6)The disclosure or exchange of information under subsection (5), shall take place in full compliance with the data protection legislation in force in Namibia and if there is assurance that the customs administration of the receiving country will protect the information in at least an equivalent way.
(7)Information to be disclosed or exchanged under subsections (1)(d), (2) and (4) may be disclosed or exchanged by means of electronic communication in the form determined by the Commissioner.
(8)Subsection (1), shall not be construed as preventing the Commissioner from using, any information acquired by him or her in the exercise of his or her powers or the performance of his or her duties under this Act or under any other law administered by the Commissioner, for purposes of exercising his or her powers or performing of his or her duties under this Act or any other customs legislation administered by him or her.
(9)The Commissioner may, notwithstanding subsection (1), from time to time by notice in the Gazette publish the name of any person in respect of whom a penalty of N$10 000 or more has been imposed in respect of any offence contemplated in sections 90, 93, or 94, or has in respect of any offence under this Act been imposed under section 101.
(10)A notice published under subsection (9) shall specify:
(a)the name and address of the person;
(b)such particulars relating to the offence as the Commissioner may determine; and
(c)the penalty imposed in respect of the offence, contemplated in that subsection.
[section 4A inserted by Act 17 of 2016]

5. Territorial application of Act

(1)For the purposes of this Act and notwithstanding anything to the contrary in any other law contained -
(a)the continental shelf referred to in section 6 of the Territorial Sea and Exclusive Economic Zone of Namibia Act, 1990 (Act No. 3 of 1990), shall be deemed to be a part of Namibia;[Act 17 of 2017 directs that “No.” be added to the bracketed phrase in paragraph (a), but it already appears there in the indicated position.]
(b)any installation or device of any kind whatsoever, including any floating or submersible drilling or production platform, constructed or operating upon, beneath or above the continental shelf referred to in paragraph (a) for the purpose of exploring the continental shelf or of exploiting its natural resources, shall be deemed to be constructed or operating in Namibia;
(c)any goods mined or produced in the operation of an installation or device contemplated in paragraph (b) and conveyed therefrom to the shore, whether by pipeline or otherwise, and any person or other goods conveyed by any means to and from such installation or device, shall be deemed to be so conveyed in Namibia; and
(d)certain provisions of this Act may be applied outside the customs territory in accordance with this Act, a specific legislation or international agreements which are binding on Namibia.
(2)Without prejudice to international law which applies to Namibia and international agreements which are binding on Namibia, this Act shall apply uniformly throughout the customs territory.[section 5 substituted with amendment markings by Act 17 of 2016]

5A. Use of information technology and electronic commerce

(1)For the purpose of facilitating customs controls and customs procedures, the customs and excise office shall use information technology, electronic commerce and other technologies to enhance customs procedures and customs controls.[Section 5A is inserted by Act 17 of 2016. The subsection number “(1)” appears to be in error as there are no other subsections.]

5B. Electronic communication for the purposes of customs procedures and customs controls

(1)If any information, declaration, report, application, document or communication is required to be submitted to the customs and excise office in terms of this Act, such information, declaration, report, application, document or communication may be submitted to the customs and excise office by means of an electronic communication, in the form prescribed by the Permanent Secretary.
(2)If in terms of this Act, a person is required to sign any information, declaration, report, application, document or communication and that information, declaration, report, application, document or communication is submitted by means of an electronic communication, it must -
(a)be electronically signed in the manner prescribed by the Permanente Secretary, or
(b)be printed and signed manually, and be delivered to the customs and excise office.
(3)If in terms of this Act, a person is required to make any payment, electronically or to submit to the customs and excise office any information, declaration, report, application, document or communication in a specific electronic form, the -
(a)Commissioner may condone any inability by that person to make payment electronically or to submit the information, declaration, report, application, document or communication in a specific electronic form; and
(b)customs and excise office may accept the payment in cash or in another form determined by the Commissioner or the information, declaration, report, application, document or communication in paper form within such period and at such place as the Commissioner may determine.
(4)Irrespective of whether an application for a license, permit or approval is, in terms of this Act, submitted manually or electronically, the Commissioner, on approval of an application, may issue the license, permit or approval electronically.
(5)If any person is liable for any payment in terms of this Act, the Commissioner may accept or receive such payment electronically in the form determined by the Commissioner.[section 5B inserted by Act 17 of 2016]

5C. Admissibility of electronic communications as evidence

(1)In any legal proceedings arising from the application of this Act or a customs legislation administered by the Commissioner, the rules of evidence may not be applied so as to deny the admissibility of an electronic communication, in evidence -
(a)on the mere grounds that it is constituted by electronic communication; or
(b)if it is the best evidence that the person adducing it could reasonably be expected to obtain, on the grounds that it is not in its original form.
(2)Information in the form of an electronic communication must be given due evidential weight.
(3)In assessing the evidential weight of electronic communication, regard must be had to -
(a)the reliability of the manner in which the electronic communication was generated, stored or communicated;
(b)the reliability of the manner in which the integrity of the electronic communication was maintained;
(c)the manner in which its originator was identified; and
(d)any other relevant factor.
(4)An electronic communication made by a person in the ordinary course of business, or a copy or printout of or an extract from such electronic communication certified to be correct by an individual in the service of such person, is on its mere production in any civil, criminal, administrative or disciplinary proceedings under any law, the rules of a self-regulatory organisation or any other law or the common law, admissible in evidence against any person and rebuttable proof of the facts contained in such record, copy, printout or extract.[section 5C inserted by Act 17 of 2016]

Chapter III
IMPORT, EXPORT, TRANSIT AND COASTWISE CARRIAGE OF GOODS

6. Designation of places of entry, authorised roads and routes, and related issues

(1)The Permanent Secretary may, subject to such conditions as he or she may specify, by rule designate or prescribe -
(a)places to be places of entry for Namibia, through which places goods may be imported or exported or where goods may be landed for transit or coastwise carriage, where foreign-going ships may call, where persons entering or leaving Namibia may disembark or embark, or where goods may be entered for customs and excise purposes;
(b)the roads or routes (including railways) with or by which persons may enter or leave Namibia, or imported goods or goods intended for export or transit carriage may enter or leave Namibia or may be carried from any one point to any other point, or the means of carriage of such goods;
(c)places as warehousing places where customs and excise warehouses may be established;
(d)places for such particular and limited purposes, and for such periods of time, as may be specified in the rules;
(e)places to be customs and excise airports at which aircraft entering Namibia shall first land, from which aircraft leaving Namibia shall finally depart, through which goods may be imported or exported or where goods may be landed for transit or coastwise carriage, or where persons entering or leaving Namibia may disembark or embark;
(f)places, at customs and excise airports contemplated in paragraph (e) or at designated places of entry, for the landing or embarkation of persons and the landing, loading or examination of goods (including baggage);
(g)sheds as transit sheds into which goods, before due entry thereof, may be removed from a ship, aircraft or vehicle;
(h)entrances and exits, general or special, to or from any dock or wharf area or customs and excise airport;
(i)container terminals where containers may be landed for transit, coastwise carriage, delivery to a container depot or, after the contents of the containers have been duly entered, delivery to importers, or where containers may be shipped for export;
(j)places where container depots may be established for the storage, detention, unpacking or examination of containers or the contents of containers, for the delivery to importers of the contents of containers after such contents have been duly entered, or for the packaging of containers for export; and
(k)the hours during which any place, road, route, shed, entrance or exit designated or prescribed under any paragraph of this subsection may be used for the purposes specified in such paragraph.
(2)Any place outside Namibia may in writing be deemed by the Permanent Secretary to be a place of entry for Namibia through which goods may be imported or exported, where goods may be landed for transit or coastwise carriage, or where goods may be entered for customs and excise purposes.
(3)If any place, road, route, means of carriage, shed, entrance, exit or container terminal, as the case may be, has been designated or prescribed by the Permanent Secretary under any paragraph of subsection (1), only such place, road, route, means of carriage, shed, entrance, exit or container terminal so designated or prescribed may, subject to subsection (4), be used or employed for the purposes for which it have been so designated or prescribed under any paragraph of subsection (1), and if any hours have been prescribed under paragraph (k) of subsection (1) during which any place, road, route, shed, entrance, exit or container terminal referred to in that paragraph may be used, such place, road, route, shed, entrance, exit or container terminal shall be used during such hours only.
(4)The owner or occupier of a transit shed designated under this section shall, notwithstanding subsection (3) and if so requested by the Commissioner in writing, for such period of time and subject to such conditions, including conditions relating to reasonable compensation, as the Commissioner may in writing determine, provide accommodation for any officer whom the Commissioner deems necessary to station at such shed.

6A. Places of entry or exit in terms of international agreements with Southern African Customs Union member states or adjoining countries

(1)The President may enter into an agreement with the government of a Southern African Customs Union member state or other country adjoining Namibia, to provide for -
(a)joint, one-stop or side by side places of entry or exit for Namibia and that state or country;
(b)a place of entry or exit for Namibia alone at a location in that state or country; or
(c)a place of entry or exit for that state or country alone at a location in Namibia.
(2)The Permanent Secretary, in accordance with an agreement contemplated in subsection (1) and subject to the approval of the Minister, may -
(a)designate a joint, one-stop or side-by-side place or a place in the state or country contemplated in subsection (1), as a place of entry or exit for Namibia;
(b)determine -
(i)the purposes for which the place, contemplated in paragraph (a), may be used as a place of entry or exit for Namibia; and
(ii)the days and hours of operation during which the place may be used for the purposes contemplated in subparagraph (i); and
(c)prescribe procedures and conditions to be complied with and the information to be exchanged for the implementation of an agreement contemplated in subsection (1).
(3)The Permanent Secretary, in accordance with an agreement contemplated in subsection (1) and subject to the approval of the Minister, may designate a joint, one-stop or side-by-side place or a place in Namibia, as a place of entry or exit for a state or country contemplated in subsection (1) -
(a)by allowing the place to be used by the state or country as a place of entry or exit in accordance with the legislation of that state or country -
(i)through which vehicles may pass from or to that state or country;
(ii)through which goods may pass from or to that state or country;
(iii)where goods may be declared and processed for that state or country’s custom purposes;
(iv)through which persons may pass from or to that state or country; and
(b)by allowing customs officials of that state or country, at the place -
(i)to carry out customs procedures and customs controls in respect of goods and persons in accordance with the legislation of that state or country; and
(ii)to apply and enforce the legislation of that state or country.
(4)If the place of entry or exit for Namibia is at a location in the state or country contemplated in subsection (1), that state or country must have provisions similar to the provisions in Namibia’s customs controls and customs procedure to allow the customs and excise office to operate in that state or country.[section 6A inserted by Act 17 of 2016]

6B. Cooperation between government offices, ministries and agencies

(1)If, in respect of the same goods, controls other than customs controls are, in terms of a law, to be performed by a government office, ministry or agency of Namibia, the customs and excise office shall, in close co-operation with such an office, ministry or agency, endeavor to have those controls performed at the same time and place as customs controls, with the customs and excise office having the coordinating role in achieving this.
(2)The Commissioner may, for the purposes of -
(a)customs controls and in order to facilitate the processing of goods moved between Namibia and other territories;
(b)minimizing risk and combating of fraud; and
(c)effective administration of the place contemplated in subsection (1),
enter into a memorandum of understanding with a government office, ministry or agency of Namibia, relating to the exchange of information received in the context of the movement or storage of goods and as a result of any control.[section 6B inserted by Act 17 of 2016]

7. Report of arrival or departure of ships or aircraft

(1)The master of any ship arriving at any place of entry designated under section 6, whether laden or in ballast, or the pilot of any aircraft arriving in Namibia at any place designated in terms of section 6 as a customs and excise airport, whether with or without goods or passengers, shall -
(a)lodge and sign a cargo declaration with the Customs relating to such arrival;
(b)answer all such questions concerning the ship or aircraft, the cargo and stores, and the crew, passengers and voyage or flight as may be put to him or her by the Customs;
(c)produce, if so required, the official log books relating to the voyage or flight, the stowage plans and any other information or documents in his or her possession relating to the cargo, stores, crew, passengers and voyage or flight; and
(d)include with the cargo declaration the information, as prescribed by regulations, relating to -
(i)the cargo declaration;
(ii)the lists of stores, crew, and passengers on board the ship or flight; and
(iii)the place in Namibia where the goods and passengers are scheduled to be discharged.
[Subsection (1) is substituted with amendment markings by Act 17 of 2016. Not all of the changes are indicated by amendment markings.]
(1A)The cargo declaration and the information contemplated in subsection (1), shall be lodged at the customs and excise office of entry prior to the arrival of the ship or aircraft, as prescribed by regulation.
(1B)The cargo declaration and the information contemplated in subsection (1), may be lodged with the Customs by means of an electronic communication, in the form prescribed by regulation.[Subsections (1A) and (1B) are inserted by Act 17 of 2016, which directs that they be placed after subsection (3). This direction appears to be an error, since the inserted subsections are numbered as subsections (1A) and (1B). They have been placed after subsection (1) here, as appears to have been intended. ]
(2)The master of a foreign-going ship shall not, subject to subsection (3), call at any place in Namibia other than a place of entry designated under section 6, and the pilot of an aircraft arriving in Namibia shall, unless the Permanent Secretary has granted him or her special permission to land elsewhere, make his or her first landing at a place designated as a customs and excise airport under that section.
(3)Subsection (2) shall not apply if the master or pilot, as the case may be, referred to in that subsection, is forced by circumstances beyond his or her control to call or land at a place not designated as contemplated in that subsection, and if he or she reports, within the period of time specified in subsection (1), to the Controller nearest to the place where he or she was so forced to call or land, or to the Controller at the first place of entry or customs and excise airport designated under section 6, at which he or she next arrives.
(4)A master or pilot who is forced by circumstances beyond his or her control to call or land at a place in Namibia not designated as a place of entry under section 6, shall take all precautions necessary to prevent any contravention of this Act in respect of any goods on or in the ship or aircraft concerned.
(5)Subject to section 8, any goods which have not been recorded in any manifest or list of containers as may be prescribed by rule, and within such period of time so prescribed, shall be declared and delivered to the Controller by the master of the ship or the pilot of the aircraft concerned.
(6)The master of any ship or the pilot of any aircraft bound from any place in to any place outside Namibia, shall, within the period of time prescribed by rule, appear before the Controller and deliver to him or her a report outwards in the form so prescribed, together with a full account in writing of the cargo on board such ship or aircraft, and shall, to the satisfaction of the Controller and in the form he or she may determine, in writing make a declaration as to the truth of such report and account, and shall answer all questions as may be put to him or her by the Controller.
(7)The conditions, which shall apply in connection with the departure of any ship or aircraft from any place within to any other place within Namibia, shall be prescribed by rule.
(8)
(a)The master of a ship or the pilot of a foreign-going aircraft shall not cause or permit such ship or aircraft, as the case may be, to depart from any designated place of entry contemplated in section 6, or from any place designated as a customs and excise airport under that section without first, in respect of the intended voyage or flight, obtaining from the Controller a certificate of clearance or transire as prescribed by rule, and the master or pilot, as the case may be, shall not after such departure call or land at any place in Namibia other than a designated place of entry or a place designated as a customs and excise airport, unless forced to do so by circumstances beyond his or her control.
(b)The conditions which shall apply if a master or pilot referred to in paragraph (a) has been forced to call or land at a place other than a designated place of entry or a place designated as a customs and excise airport, shall be prescribed by regulation.
(9)If a ship or aircraft in respect of which a clearance has been issued under this section at any place does not depart from such place within a period of 36 hours after such clearance was issued, or within such further period of time as the Controller may in writing allow, such clearance shall lapse and the master or pilot shall obtain a fresh clearance before causing or permitting the ship or aircraft to depart.
(10)The master of a ship or the pilot of an aircraft may, with the written permission of the Controller and subject to such conditions as the Controller may impose, retain on board goods consigned to any port or airport for landing at any other port or other airport, or land at any port or airport goods not consigned to such port or airport.
(11)
(a)The Controller may, on such conditions as he or she may impose, grant transires in respect of any ship exclusively engaged in activities prescribed by rule.
(b)The Controller may by notice in writing to the master or owner of the ship referred to in paragraph (a), or to any member of the crew on board such ship, revoke any transire issued under that paragraph.
(12)The Permanent Secretary may by rule exempt any ship or aircraft, or any class or kind of ship or aircraft prescribed by rule, from all or any of the provisions of this section.

8. Sealing of goods on board ships or aircraft

(1)On the arrival of any ship or aircraft at any place in Namibia -
(a)the master of such ship or the pilot of such aircraft, as the case may be, shall in the form and in accordance with the procedures prescribed by rule, declare all sealable goods on board the ship which are unconsumed stores of such ship; and
(b)the master and every member of the crew of such ship, or the pilot and every member of the crew of such aircraft, as the case may be, shall in accordance with the procedures prescribed by rule, declare all sealable goods which are his or her personal property or in his or her possession,
and the Controller may seal up all such sealable goods.
(2)For the purposes of this section “sealable goods” means any goods, or any class or kind of goods, which are prescribed by rule to be sealable goods.
(3)The Controller may in writing permit surplus stores aboard a ship or aircraft referred to in subsection (1) to be entered for home consumption or for warehousing.
(4)The Controller may, at the direction of the Commissioner, in addition to sealable goods, seal up any goods which are unconsumed stores of any ship or aircraft, or which are in the possession of the master or pilot of such ship or aircraft, or of any member of the crew, or of any passenger on board thereof.
(5)While a ship or aircraft referred to in subsection (4) remains at any place in Namibia, no person shall, except in accordance with the rules, break or disturb any seal placed by the Controller on any goods under this section.
(6)Except as provided in subsection (3), no stores of any nature may be landed without the permission of the Controller and all goods acquired on a ship or aircraft shall, if landed, be declared to the Controller for purposes of payment of any duty due and payable in respect thereof.
(7)The Commissioner may in writing exempt any, or by rule exempt any class or kind of, ship or aircraft from all or any of the provisions of this section.

9. When goods deemed to be imported

(1)For the purposes of this Act all goods consigned to or brought into Namibia shall be deemed to have been imported into Namibia -
(a)in the case of goods in or on a ship or aircraft and consigned to a place in Namibia, at the time when such ship or aircraft on the voyage or flight concerned, first came within the control area of the port or airport authority at such place, or at the time of the landing of such goods at the place of actual discharge thereof in Namibia, if such ship or aircraft did not on that voyage or flight call at the place to which the goods were consigned, or if such goods were discharged before arrival of such ship or aircraft, at the place to which such goods were consigned;
(b)in the case of goods not consigned to a place in Namibia but brought thereto by, and landed therein from, a ship or aircraft, at the time when such goods were so landed;
(c)subject to subsection (2), in the case of goods brought to Namibia overland, at the time when such goods entered Namibia;
(d)in the case of goods brought to Namibia by post, at the time of import in terms of paragraph (a), (b) or (c) according to the means of carriage of such goods; or
(e)in the case of goods brought to Namibia in any manner not specified in this section, at the time specified in the General Notes to Schedule 1, or, if no such time is specified in such General Notes in respect of such goods, at the time such goods are deemed by the Commissioner to have entered Namibia.
(2)For the purposes of subsection (1), a place outside Namibia deemed by the Permanent Secretary under section 6(2) to be a place of entry for goods consigned to Namibia, shall be deemed to be a place in Namibia in respect of goods consigned to such place for removal to Namibia overland.

10. Landing of unentered goods

(1)All goods imported into Namibia by ship or aircraft shall, if landed before due entry thereof, be placed in a transit shed, container terminal, container depot or State warehouse, or removed to any other place approved by the Controller in writing.
(2)All goods landed from a ship or aircraft before due entry of such goods and placed in a transit shed or other approved place in accordance with subsection (1), shall, for the purposes of this Act, be deemed to be still on board the ship or aircraft, and as long as such goods remain in such shed or place, the master or pilot, as the case may be, shall remain responsible for such goods in all respects and liable for payment of the duty thereon as if the goods had not been removed from such ship or aircraft.

11. Goods imported or exported overland

(1)
(a)Where any goods are imported by train, the railway authority concerned shall -
(i)lodge and sign a declaration, with the Customs, relating to the arrival of such goods;
(ii)include with the declaration, the information as may be determined by the Customs, relating to -
(aa)the lists of stores, crew, and passengers on board the train; and
(bb)the place in Namibia where the goods or passengers are scheduled to be discharged.
[paragraph (a) substituted with amendment markings by Act 17 of 2016]
(b)The station master or other person in control of railway premises shall not permit any goods contemplated in paragraph (a) to be removed from such premises before due entry thereof, unless the Controller in writing allows such goods to be so removed, subject to such conditions as he or she may, before such removal, in each case impose.
(2)The conductor, guard or other person in charge of a railway train shall on demand by any officer furnish such officer with all the information at his or her disposal in respect of any goods on such train.
(3)
(a)The person in charge of any means of transport that arrives by land at any place in Namibia, whether or not conveying any goods, shall report to the customs and excise office nearest to the point at which he or she crossed the border, or to the customs and excise office which is most conveniently located to the crossing point.
(b)The person referred to in paragraph (a) shall fully and truthfully answer all questions put to him or her by the Customs.
(c)The person referred to in paragraph (a), shall not unload any goods or remove the means of transport before he or she lodges a declaration with the Customs concerning the means of transport or goods, the journey and the destination of the goods.
(d)The person in charge of any means of transport transporting goods or passengers for hire shall -
(i)lodge and sign a declaration relating to such arrival with the Customs;
(ii)include with the declaration the information as may be required by the Customs, including -
(aa)the list of passengers that on board of the means of transport; and
(bb)the place in Namibia where the goods or passengers are scheduled to be discharged.
(e)The declaration and the information relating to any goods or passengers on board may be lodged at the customs and excise office of entry prior to the arrival, as prescribed by regulation.
(f)The -
(a)declaration and the information relating to the goods or passengers may be lodged with the Customs by means of an electronic communication, in the form prescribed by regulation; and
(b)the Customs may require that the declaration and information be lodged by means of an electronic communication, in the form prescribed by regulation.
[Subsection (3) is substituted with amendment markings by Act 17 of 2016. Note that the subparagraphs in paragraph (f) should be numbered (i) and (ii) instead of (a) and (b). (Compare paragraph (d) in this subsection.) ]
(3A)
(a)The declaration and the information relating to the goods, stores, crew, passengers and rail journey shall be lodged with the customs and excise office of entry prior to the arrival of the train, as prescribed by regulation.
(b)The declaration and the information relating to the goods, stores, crew, passengers and rail journey may be lodged with the customs and excise office by means of electronic communication, in the form prescribed by regulation.
[subsection (3A) inserted by Act 17 of 2016]
(4)No person shall remove a vehicle referred to in subsection (3) from the office referred to in that subsection until such time as due entry has been made of such vehicle and the goods conveyed in or on such vehicle, or until permission for such removal has been granted by the Controller in writing.
(5)
(a)Any person arriving in Namibia overland, on foot or otherwise, shall, subject to subsection (6), whether or not he or she has any goods in his or her possession, report to the office of the Controller nearest to the point at which he or she crossed the border, or to the office of the Controller which is most conveniently situated in relation to such point, and there in the form prescribed by rule make a report to the Controller relating to the circumstances in which he or she entered Namibia.
(b)If a person referred to in paragraph (a) has any goods in his or her possession, he or she shall, in the form and in accordance with the procedures prescribed by rule, furnish the Controller with full particulars of such goods, and shall fully and truthfully answer all questions put to him or her by such Controller.
(c)A person referred to in paragraph (a) shall not in any manner dispose of any goods in his or her possession until such goods have been released by the Controller in writing.
(6)Subsection (5) shall not apply to persons arriving in Namibia by train or by air and who pass through or disembark at a place where a Controller is stationed.
(7)No person in charge of any vehicle (other than an aircraft or a train), whether or not conveying any goods for export overland, shall remove any such vehicle or goods beyond the borders of Namibia unless due entry has been made of such vehicle and the goods conveyed thereon, or permission for the removal of such goods or vehicle has been granted by the Controller in writing.
(8)The Controller may in writing grant a general permission to any person referred to in subsections (4) or (7), as the case may be, in respect of the vehicles concerned.

12. Goods imported or exported by post

(1)For the purposes of entry and collection of duty on goods imported into Namibia by post, any form or label completed by the sender in respect of the postal item concerned and on which the particulars necessary for the assessment of duty are specified, shall be deemed to be an entry made in terms of this Act, and the particulars on any such form or label shall, for the purposes of this Act, be deemed to be the declaration to be made by the importer under section 40.
(2)The Permanent Secretary may by rule exclude from any provision of this section any goods of a class or kind, or imported in the circumstances, specified in such rule.
(3)Notwithstanding anything in subsection (1) contained -
(a)any goods imported by post which the addressee desires to enter for warehousing, or for removal or export in bond, or under any heading or item of Schedule 1 which requires that a certificate be given or a condition be complied with, or under any item of Schedule 3, or unless exempted by the Permanent Secretary by rule, under any item of Schedule 2 or 4, as the case may be, shall be so entered at a customs and excise office before a Controller; and
(b)any goods of a class or kind imported by post, or imported by post by a class of addressees, as may be prescribed by rule, shall be entered, before a Controller, at a customs and excise office.
(4)
(a)In the case of goods exported by post, any form or label affixed to or completed in respect of a postal item and on which a description of the contents and their value are specified, shall be deemed to be a bill of entry for export as required by this Act.
(b)Notwithstanding paragraph (a), the Permanent Secretary may prescribe goods, which shall be entered for export, before a Controller, at a customs and excise office.
(5)Notwithstanding anything in subsection (1) or in any other law contained, but subject to subsection (3), any person importing goods by post shall submit the invoice in respect of such goods to the postal company, and no person shall receive, remove, take, deliver or in any manner deal with or in such goods unless the correct duty has been paid to the postal company.
(6)Any person in charge of a post office referred to in the Post and Telecommunications Act, 1992 (Act No. 19 of 1992), may at any time detain any imported postal item under his or her control and cause such postal item to be delivered to the Controller, who may examine or open such postal item, and if any of the goods contained in such postal item are found not to in all respects conform to the particulars relating to the value, description or quantity specified on the form or label referred to in subsection (1), or on the invoice concerned, such goods shall notwithstanding anything to the contrary in any other law contained, be liable to forfeiture to the State.
(7)For the purposes of this section, “postal company” means the postal company as defined in the Post and Telecommunications Companies Establishment Act, 1992 (Act No. 17 of 1992).

13. Coastwise traffic and coasting ships

(1)The carriage of goods by ship between the coastal ports of Namibia shall, subject to subsection (2), be deemed to be coastwise traffic and all ships employed in such traffic shall be deemed to be coasting ships.
(2)Notwithstanding subsection (1), no ship arriving from a place outside Namibia, although bound for more than one coastal port in Namibia, and no ship clearing from any coastal port in Namibia for a port outside Namibia, although bound for one or more intermediate coastal ports in Namibia, shall be deemed a coasting ship and its voyage between ports in Namibia shall not be deemed a coastwise voyage.
(3)A foreign-going ship may convey goods coastwise while on a voyage between ports in Namibia, subject to the rules relating to such goods.
(4)Any dutiable goods, which have not been entered for home consumption shall -
(a)not be loaded on board any ship for coastwise carriage unless such goods have been entered for removal or deemed to have been so entered in terms of this Act; and
(b)be reported by the master to the Controller at the port of discharge in Namibia as prescribed by rule.

14. Persons entering or leaving Namibia, and smugglers

(1)Any person entering or leaving Namibia shall, to such officer and in such form and in accordance with the procedures prescribed by the Permanent Secretary, unreservedly declare -
(a)at the time of such entering, all goods (including goods of or belonging to any other person) upon his or her person or in his or her possession and which he or she brought with him or her into Namibia, and which -
(i)were purchased or otherwise acquired outside Namibia or on any ship or vehicle, or in any shop selling goods on which duty has not been paid;
(ii)were remodelled, processed or repaired outside Namibia; or
(iii)are prohibited, restricted or controlled under any law; and
(b)before so leaving, all goods which he or she proposes taking with him or her beyond the borders of Namibia,
and shall furnish such officer with full particulars of such goods, answer fully and truthfully all questions put to him or her by such officer and, if required by such officer to do so, produce and open the container or package containing such goods for inspection by such officer, and shall pay to the Controller the duty, if any, assessed by such officer.
(2)Any declaration made in terms of subsection (1) shall, for the purposes of this Act, be deemed to be an entry for home consumption or export, as the case may be.
(3)The Controller may, if any person is suspected by the Controller of an attempt to illegally import, export, land, ship or remove goods, or to evade the payment of duties on any goods, arrange for such person to, as soon as practicable, be brought before a Magistrates Court, or to have such person placed in custody in or at a police station or other suitable place, until he or she can be brought before such court.

15. Opening of packages in absence of importer or exporter

(1)The Controller may, subject to subsection (2), in the absence of the importer or exporter of any container or package imported into, landed in or exported from Namibia, or suspected by the Controller to have been so imported into, landed in or exported from Namibia, open and examine such container or package at the importers or exporters risk and expense.[The subsection number has been omitted in the Government Gazette.]
(2)The Controller shall, before opening and examining any container or package in accordance with subsection (1), make all reasonable attempts to ascertain the whereabouts of the importer or exporter concerned and afford such importer or exporter the opportunity of himself or herself appearing before the Controller and opening such container or package.

16. State warehouse

(1)If any goods are taken to and secured in a State warehouse, the Commissioner may require rental, determined at the rates and payable at the time and place, and in the manner, prescribed by rule, to be paid in respect of the period such goods remain in such warehouse.
(2)Any officer who has the custody of any goods in any State warehouse may refuse the delivery or removal of any such goods from such warehouse until he or she has been furnished with proof that -
(a)the person claiming the goods is lawfully entitled to such goods;
(b)all relevant provisions of this Act or of any law relating to the import or export or transit or coastwise carriage of goods have been complied with; and
(c)all freight and other charges (including landing and wharfage charges) and rental due in respect of such goods have been paid.
(3)The State, Minister, the Permanent Secretary, the Commissioner or any officer shall not be liable in respect of any loss of, or damage of whatever nature to, any goods in a State warehouse, or in respect of any loss or damage sustained by reason of the delivery of such goods to a wrong person or at a wrong address or place, if such goods were kept or such delivery took place in good faith and in accordance with this Act.
(4)If a warrant or permission for the removal of any goods from a State warehouse has been granted by the Controller, and the person to whom such warrant or permission has been so granted does not immediately remove such goods from the warehouse, such goods may, notwithstanding any other provision of this Act to the contrary, be dealt with as if they were goods in respect of which no entry has been made under of this Act.

17. Removal of goods in bond

(1)Notwithstanding anything to the contrary in this Act contained -
(a)the importer or owner of any imported goods landed in Namibia, or the manufacturer, owner, seller or purchaser of any excisable goods or fuel levy goods manufactured in a customs and excise warehouse, or the licensee of a customs and excise warehouse in which dutiable goods are manufactured or stored may, subject to subsection (2), remove such goods in bond to any place in Namibia designated as a place of entry or as a warehousing place under this Act, or to any place outside Namibia;
(b)the master of a ship, pilot of an aircraft or person in charge of a vehicle from which goods were landed at any place in Namibia to which such goods were not consigned, may remove such goods in bond to the place to which they were consigned, provided that, before entry for the removal of such goods, proof is produced to the Controller of the identity of such goods and of the fact that such goods were consigned to the place to which they are proposed to be removed;
(c)the owner of or any person having a beneficial interest in any goods which are in transit through Namibia from any other territory in Africa to any place outside Namibia, may remove such goods in bond from the place where they entered Namibia to the place where they are destined to leave Namibia;
(d)a container operator may remove any container in bond to the container depot or container terminal to which such container was consigned, without furnishing the security required by the Commissioner under subsection (7), and the manifest of the goods packed in such container shall be deemed to be due entry for removal in bond of such container; or
(e)the pilot of any aircraft may remove in bond, to their place of entry for Namibia, any goods landed from any aircraft at a place in Namibia and for which an air cargo transfer manifest has been completed, without furnishing the security required by the Commissioner under subsection (7), and such air cargo transfer manifest shall be deemed to be due entry for removal in bond of such goods.
(2)Goods manufactured or stored in a customs and excise warehouse may, notwithstanding subsection (1)(a), only be removed to a warehousing place in Namibia or to any place in a territory in the common customs area approved by the government of such territory for rewarehousing in another customs and excise warehouse at such place.
(3)In addition to any liability for the payment of duty incurred by any person under any other provision of this Act, the person who removes any goods in bond in terms of subsection (1) shall, subject to subsection (4), be liable for payment of the duty payable on all goods which he or she so removes.
(4)Subject to subsection (5), any liability for the payment of duty in terms of subsection (3) shall cease when it is proven by the person concerned -
(a)in the case of goods removed to a place in the common customs area, that such goods have been duly entered at such place; or
(b)in the case of goods, which were destined for a place beyond the borders of the common customs area, that such goods have been duly removed from such area.
(5)If any person fails to submit any proof contemplated in subsection (4) within the period of time prescribed by rule, such person shall upon a written demand by the Controller forthwith pay the duty due on such goods.
(6)No goods shall in terms of this section be removed in bond from the place where they were landed in Namibia or where they entered Namibia, until they have been entered for removal in bond, and such entry shall, for the purposes of this Act, be deemed to be due entry at such place in respect of such goods.
(7)No entry for removal in bond shall be tendered by or may be accepted from any person who has not furnished the security in the form, nature or amount as the Commissioner may in writing require, and the Commissioner may at any time require that the form, nature or amount of such security be altered in such manner as he or she may in writing determine.
(8)The removal in bond of goods shall be subject to the rules and to such conditions as the Commissioner may in writing impose in respect of such goods, or of any class or kind of such goods, or goods removed in circumstances specified by the Commissioner, and the Controller may refuse to accept entry for the removal in bond of goods from a remover who has failed to comply with such rules or conditions, or who has committed an offence contemplated in section 90.
(9)Goods removed in bond shall not be delivered or removed from the control of the Controller at the place of destination in Namibia except upon due entry according to the first account taken of such goods on landing or on entry for removal in bond thereof, or according to the contents of the packages containing such goods as reflected on the invoice issued by the supplier in respect of such goods, and payment of any duty due, including, subject to subsection (18) of section 84, any duty due on any deficiency in such goods.
(10)The State, the Minister, the Permanent Secretary, the Commissioner or any officer shall not be liable for any loss of, or any damage of whatever nature to, any goods removed in bond, or for any loss or damage sustained by reason of the delivery of such goods to a wrong person or at a wrong address, if such removal or delivery was done in good faith and in accordance with this Act.
(11)Notwithstanding this section, the Commissioner may, subject to such conditions as he or she may impose in respect of goods in transit through Namibia from any other territory in Africa to any destination outside Namibia, or any class or kind of such goods, or any such goods removed in bond in circumstances specified by him or her, allow such goods to be entered for removal in bond at a place other than the place where the goods entered Namibia.
(12)The Permanent Secretary may prescribe or designate the roads and the routes, and the means of carriage of any goods removed in bond, or any class or kind of such goods, or any such goods carried or conveyed in circumstances specified by him or her in the rules.
(13)
(a)No person shall, without the written permission of the Commissioner, divert any goods removed in bond to a destination other than the destination declared on entry for removal in bond, or deliver such goods or cause such goods to be delivered in Namibia, except into the control of the Controller at the place of destination.
(b)Notwithstanding paragraph (a), the Permanent Secretary may, in such circumstances and subject to such conditions as he or she may prescribe, permit goods in transit through Namibia, or any class or category or kind of such goods, to be delivered to any place approved by him or her for the purposes of sorting or repackaging.
(c)The goods referred to in paragraph (a) shall not be removed from the place referred to in that paragraph to the place where such goods are destined to leave Namibia, unless the duty payable on any deficiency in such goods has been paid to the Controller.
(14)The Permanent Secretary may prescribe the particulars to be reflected on the entry for removal in bond referred to in subsection (13), and the documents to be produced by the remover upon entry for such removal in bond in respect of any goods so removed in bond, or any class or kind of such goods, or any such goods removed in circumstances or to a destination specified by him or her in the rules.

18. Export of goods from customs and excise warehouse

(1)Notwithstanding any liability for the payment of duty incurred by any person in terms of any other provision of this Act, any person who exports any goods from a customs and excise warehouse to any place outside the common customs area shall, subject to subsection (2), be liable for payment of the duty on all goods which he or she so exports.
(2)Subject to subsection (3), any liability for the payment of duty in terms of subsection (1) shall cease when it is proven by the exporter, to the satisfaction of the Commissioner, that the goods concerned have been duly removed from the common customs area.
(3)If the exporter fails to submit the proof contemplated in subsection (2) within the period of time prescribed by rule, he or she shall upon demand by the Controller forthwith pay the duty due on the goods concerned.
(4)No goods shall be exported in terms of this section until they have been entered for export.
(5)No entry for export referred to in subsection (4) shall be tendered by, or may be accepted from, a person who has not furnished the security as the Commissioner may in writing require, and the Commissioner may at any time require that the form, nature or amount of such security be altered in such manner as he or she may determine.
(6)The export of goods shall be subject to the rules and to such conditions as the Commissioner may in writing impose in respect of such goods or any class or kind of such goods, or goods exported in circumstances specified by him or her, and the Controller may refuse to accept bills of entry for the export of goods from an exporter who has failed to comply with such rules or conditions, or who has committed an offence contemplated in section 90.
(7)The Permanent Secretary may prescribe -
(a)the roads and routes and the means of carriage of any goods exported or any class or kind of such goods, or any such goods conveyed in the prescribed circumstances; and
(b)the documents to be produced by the exporter upon entry for export in respect of any goods referred to in paragraph (a), or any class or kind of such goods, or any such goods exported in prescribed circumstances or to a prescribed destination.
(8)No person shall, without the written permission of the Commissioner, divert any goods referred to in subsection (7) to a destination other than the destination for export declared on entry.

18A. Customs and Excise controls

(1)The Customs may carry out all the customs controls it considers necessary on goods, transport and persons that enter or leave the customs territory, regardless of whether or not the goods or means of transport are liable to duties and taxes in terms of this Act.
(2)Customs controls may in particular consist of conducting audit-based controls, examining goods, verifying declaration data, inspecting transport, inspecting baggage and other goods carried by or on persons, taking samples and carrying out official enquiries and other similar acts.
(3)Customs controls, other than random checks, shall be based on risk management techniques, which include risk analysis and risk criteria, and the -
(a)risk analysis shall identify and evaluate the risks and develop the necessary actions to address the risk; and
(b)risk criteria shall be developed by the customs and excise office or the office may use risk criteria developed at an international level.
(4)
(a)The Customs may, after releasing the goods and in order to ascertain the accuracy of the particulars contained in the declaration, inspect any documents and information relating to the operations in respect of the goods in question or to prior or subsequent commercial operations involving those goods.
(b)The Customs may also examine goods contemplated in paragraph (a) and take samples where it is still possible for them to do so.
(c)Inspections in terms of this section may be carried out at the premises of the holder of the goods, his or her agent, or any other person directly or indirectly involved in those operations in a business capacity or of any other person in possession of those documents and information for business purposes.
(5)In carrying out customs controls, the Customs shall limit its interventions to the minimum necessary to ensure the application of the customs legislation.[section 18A inserted by Act 17 of 2016]

18B. Authorized economic operator

(1)The Commissioner may register a legal person who complies with this section as an authorised economic operator for the purpose of benefiting from trade facilitations determined by the Commissioner and reduced levels of customs controls.
(2)
(a)A legal person who is registered in the customs territory and who meets the criteria set out in this section may apply to Commissioner to be registered as an authorised economic operator.
(b)The Minister may prescribe the fee payable for an application under paragraph (a).
(3)The procedures for the granting, suspension and revocation of the economic operator status, as well as the facilities accorded, shall be determined by the Commissioner.
(4)The criteria for the granting of the status of an authorised economic operator shall be the following -
(a)a good record of compliance with customs and tax requirements;
(b)a satisfactory system of managing commercial and transport records, which allows appropriate customs controls;
(c)financial solvency;
(d)an effective automated systems capable of complying with authorised economic operator requirements;
(e)skilled employees capable of complying with the authorised economic operator requirements; and
(f)any other criteria which the Commissioner may consider necessary.
(5)If the Commissioner decides to grant an application in terms of this section, the Commissioner shall register the person concerned as an authorised economic operator and issue to that person an authorised economic operator certificate.
(6)The Commissioner may decide not to approve an application in terms of this section, if the person concerned does not comply with the criteria for registration as an authorised economic operator status set out subsection (4).
(7)The Commissioner may suspend or revoke the registration status of an authorised economic operator -
(a)if the holder of the status -
(i)no longer meets the authorised economic operator criteria referred to in subsection (4); or
(ii)has failed to comply with any authorised economic operator requirements; or
(b)if the holder of the status or a director or an employee of the holder -
(i)has contravened or failed to comply with a provision of this Act or any other legislation in which dishonesty is an element; and
(ii)has been convicted of an offence under this Act or an offence in terms of any other legislation in which dishonesty is an element; or
(c)at the request of the holder of the registration status.
(8)A person granted the status of an authorised economic operator status is not absolved from complying with this Act.[section 18B inserted by Act 17 of 2016]

Chapter IV
CUSTOMS AND EXCISE WAREHOUSES: STORAGE AND MANUFACTURE OF GOODS IN CUSTOMS AND EXCISE WAREHOUSES

19. Customs and excise warehouses

(1)The Commissioner may, in the form and in accordance with the procedures prescribed by rule, at any place designated for such purpose under this Act, license warehouses (to be known as customs and excise warehouses) approved by him or her for the storage of the dutiable imported or the dutiable locally-produced goods, or for the manufacture of the dutiable goods from the imported or the locally-produced materials as he or she may approve in respect of each warehouse so licensed.
(2)A warehouse contemplated in subsection (1) may be licensed either for the storage of dutiable goods (to be known as a customs and excise storage warehouse) or for the manufacture of dutiable goods (to be known as a customs and excise manufacturing warehouse), but the Commissioner may license a storage warehouse and a manufacturing warehouse on the same premises, provided they are separated from each other in a manner approved by him or her.
(3)The Controller may, in addition to any lock used by the licensee, cause any entrance to a customs and excise warehouse to be locked by means of a State lock as prescribed by rule for such period as he or she deems appropriate, and no person shall without the written permission of the Controller remove or break such lock, or enter such warehouse or remove any goods from it while it is so locked.
(4)
(a)The Controller may at any time take stock of the goods in any customs and excise warehouse, and duty shall, subject to subsection (9) or (10) of section 20, forthwith be paid upon any deficiency in such stock.
(b)If the stock referred to in paragraph (a) is found to be in excess of the quantity which should be in such warehouse, such excess shall, subject to section 84(18), be debited to stock and the duty thereon be paid on entry for home consumption.
(5)The State, the Minister, the Permanent Secretary, the Commissioner or any officer shall not be liable for any loss of, or damage of whatever nature to, any goods in a customs and excise warehouse, or for any loss or damage sustained by reason of the delivery of such goods to the wrong person or to the wrong address, if such goods were kept or delivered in good faith in accordance with this Act.
(6)In addition to any liability for the payment of duty incurred by any person under any other provision of this Act, the licensee of a customs and excise warehouse shall, subject to subsection (7), be liable for the duty on all goods stored or manufactured in such warehouse from the time of receipt into, or the time of manufacture in, such warehouse of such goods, as the case may be.
(7)Subject to subsection (8), any liability for the payment of duty in terms of subsection (6) shall cease when it is proven by the licensee concerned that the goods concerned have been duly entered in terms of section 20, and have been delivered or exported in terms of such entry.
(8)If the licensee concerned fails to submit the proof referred to in subsection (7) within the period of time for which goods of the class or kind concerned may be stored or kept in a customs and excise warehouse, or if the licensee commits an offence under this Act in respect of any goods stored or kept in such warehouse, he or she shall upon demand by the Controller forthwith pay the duty due on such goods.
(9)Except with the written permission of the Commissioner, which shall only be granted in circumstances which he or she deems to be exceptional, and subject to such conditions as he or she may impose in each case, no imported goods entered for storage, or excisable or fuel levy goods manufactured in a customs and excise warehouse, excluding spirits or wine in the process of maturation or maceration, shall be retained in any customs and excise warehouse for a period of more than five years from the time the imported goods were first entered for storage, or from the time the excisable or fuel levy goods are, in terms of section 47(3), deemed to have been manufactured.

20. Goods in a customs and excise warehouse

(1)Any dutiable imported or dutiable locally-produced goods, or any beverages produced from excisable spirits in pursuance of a permission granted under section 31(2), being goods or beverages of a class or kind approved by the Commissioner in writing in respect of each warehouse, may be entered for storage in a customs and excise warehouse with deferment of payment of duty as the Commissioner may in writing determine, and no such goods or beverages shall be removed to or placed in a customs and excise warehouse until they have been so entered.
(2)An entry of goods contemplated in subsection (1) shall, for the purposes of this Act, be deemed to be due entry in respect of such goods at the place of import or manufacture.
(3)Upon the entry and landing of imported goods for storage in, or the transfer of dutiable locally-produced goods to, a customs and excise warehouse, or the transfer of dutiable manufactured goods from a customs and excise manufacturing warehouse to a customs and excise storage warehouse, the licensee of any such warehouse in which such goods are stored or to which such goods are so transferred, shall take and record an accurate account of such goods, which shall include, subject to any deduction which may be allowed under section 84(22), the debiting to stock of any excess found on receipt of such goods at such warehouse.
(4)The licensee referred to in subsection (3) shall immediately upon the receipt of the goods referred to in that subsection, report to the Controller any excess found in such goods.
(5)Subject to subsection (9) and to section 84(22), no allowance for any loss or decrease in quantity of any nature or in any manner which occurs while goods are being transported to or kept in any warehouse, or transported from one warehouse to another or removed in bond, shall be granted.
(6)Goods on which no duty is payable and of a class or kind approved by the Commissioner in writing in respect of each warehouse, may, subject to such conditions and to the keeping of such records as the Commissioner may in writing in each case determine, be taken, without entry, into a customs and excise warehouse for the purpose of being used in the manufacture of, or for any other purpose relating to, dutiable goods.
(7)No goods which have been stored or manufactured in a customs and excise warehouse shall be removed or delivered from such warehouse except in accordance with the rules and upon due entry of such goods for the purposes of -
(a)home consumption and payment of any duty due thereon; or
(b)rewarehousing in another customs and excise warehouse or removal in bond as provided in section 17; or
(c)export from customs and excise warehouses (including supply as stores for a foreign-going ship or aircraft).
(8)No person shall, without the written permission of the Commissioner, in any manner divert any goods entered for removal from or delivery to a customs and excise warehouse, except goods entered for payment of the duty due thereon, to a destination other than the destination declared on the entry of such goods, or deliver or cause such goods to be delivered in Namibia, except in accordance with this Act.
(9)The duty payable on any deficiency in a customs and excise warehouse shall, after detection of such deficiency and subject to subsection (10), be paid immediately on a written demand made by the Controller.
(10)In the case of goods manufactured in any customs and excise manufacturing warehouse, or in the case of goods in the process of manufacture being removed from one customs and excise manufacturing warehouse to another such warehouse, the Commissioner may, notwithstanding subsection (9), but subject to section 35(3), allow losses due to working, pumping, handling or processing, or losses due to similar or to natural causes, between the time when liability for payment of duty first arises and the time of removal of such goods from the warehouse in which the goods are so manufactured, or in which such process of manufacture is completed, to the extent specified in Schedule 4 or 6, as the case may be, if no part of such loss was wilfully or negligently caused.
(11)Goods packed for retail sale shall not be entered for storage in a storage warehouse unless such goods, to the satisfaction of the Controllers, are packed in outer containers normally used in the wholesale trade in respect of such goods.

21. Special customs and excise warehouses

(1)The Commissioner may, in the form and in accordance with the procedures prescribed by regulation, and subject to such conditions as he or she in each case may impose, license at any place in Namibia special customs and excise warehouses for such special purposes and for such period as he or she may specify, provided security in such amount and in such form and manner as he or she may require, is furnished.
(2)Unless the Commissioner, when licensing a special customs and excise warehouse under subsection (1) for the storage or manufacture of goods otherwise determines, the provisions of this Act in respect of customs and excise storage warehouses or manufacturing warehouses, as the case may be, or the storage or manufacture of goods in such warehouses, shall apply to such special warehouse or to the storage or manufacture of goods therein, as the case may be.

22. Samples of goods in a customs and excise warehouse

The Controller may, in accordance with the rules, permit samples of goods in a customs and excise warehouse to be taken by the owner of such goods and may permit payment of duty thereon to be deferred until the goods from which such samples have been taken are entered for delivery from such warehouse for any purpose.

23. Storage or manufacture of prohibited goods

The Commissioner may allow the storage or manufacture in a customs and excise warehouse of goods of which the import, manufacture or disposal is prohibited or restricted by or under any law, provided such goods are stored or manufactured in such warehouse for the purposes of export or supply as stores for a foreign-going ship or aircraft, as the case may be.

24. Ship or aircraft stores consumed in Namibia

(1)If any goods shipped under section 20(7) from a customs and excise warehouse as stores for any foreign-going ship or aircraft, or any goods shipped as stores for such ship or aircraft outside Namibia (except any such goods which are used for the operation of such ship and are, save as provided in the rules, not for consumption by or for sale or disposal to the master or members of the crew or passengers of or visitors to such ship) are consumed, sold or disposed of on such ship in any port in Namibia or on such aircraft at any place in Namibia when the aircraft is not airborne, or on such aircraft on a flight between any places in Namibia, the master of such ship or the pilot of such aircraft, as the case may be, shall be liable for payment of the duty on such goods so consumed, sold or disposed of and shall, upon demand by the Controller, forthwith pay the duty due in respect of such goods.
(2)The Permanent Secretary may by rule exempt any class or kind of stores, or any ship or aircraft, or any stores on a ship or aircraft to which circumstances specified in such rule apply, from any provision of this section.

25. Sorting, packaging, and similar operations, in customs and excise storage warehouses

Subject to this Act, the Controller may permit the licensee of a customs and excise storage warehouse or the owner of any goods in such warehouse to sort, separate, pack or repack any goods in such warehouse and to make such alterations in or in respect of such goods, or such arrangements in respect thereof as may be necessary for the preservation of such goods or for the sale, export or other lawful disposal thereof.

26. Transfer of ownership or pledging or hypothecation of warehoused goods

(1)Except with the prior written permission of the Commissioner and subject to such conditions as may be prescribed by rule -
(a)the owner of any dutiable goods in a customs and excise warehouse may not enter into any agreement whereby -
(i)his or her ownership of such goods is transferred to any other person; or
(ii)such goods are pledged or otherwise hypothecated in favour of any other person; or
(b)any person in whose favour the goods referred to in paragraph (a) have been pledged or hypothecated may not enter into any agreement whereby any rights obtained by him or her by virtue of such pledging or hypothecation are ceded to any other person.
(2)Any agreement entered into contrary to subsection (1) shall for the purposes of this Act be deemed to be null and void.

27. Special provisions in respect of customs and excise manufacturing warehouses

(1)Subject to the further provisions of this Act, goods liable to excise duty or fuel levy may not be manufactured otherwise than in accordance with this section and in any place other than in a customs and excise manufacturing warehouse licensed under this Act.
(2)Spirits distilled by agricultural distillers shall, notwithstanding subsection (1), be excluded from the requirement of being manufactured in a customs and excise manufacturing warehouse, and excisable goods may with the written permission of the Commissioner be manufactured in a special customs and excise warehouse licensed under this Act.
(3)Subject to this Act, the Commissioner may, on such conditions as he or she may in writing impose, permit the manufacture under this Chapter of any goods in any customs and excise manufacturing warehouse, if any of the goods used in such manufacturing process are liable to duty or if the goods so manufactured are dutiable.
(4)Any dutiable goods brought into and intended for use in a customs and excise manufacturing warehouse in the manufacture of goods liable to excise duty or fuel levy shall be entered for home consumption, and any duty due thereon shall be paid prior to such use.
(5)No manufacturing of goods shall take place in a customs and excise manufacturing warehouse until the premises and the plant intended for use in connection with such manufacturing process, and the purpose for which the premises and plant are to be used, have been approved by and registered with the Commissioner.
(6)Officers may supervise all operations in a customs and excise manufacturing warehouse.
(7)The licensee of a customs and excise manufacturing warehouse shall, if so requested by the Commissioner in writing, provide suitable office accommodation and board and lodging for any officer stationed at or visiting such warehouse for any purpose of this Act.
(8)A person providing board and lodging for an officer referred to in subsection (7) shall be entitled to fair remuneration in respect of such board and lodging as may be prescribed by regulation.
(9)No licensee shall, without the written permission of the Commissioner, conduct any business in a customs and excise manufacturing warehouse, except the business in respect of which the warehouse is licensed, and only if the premises concerned and the plant in or on such premises are registered under this Act.
(10)No person shall, except with the written permission of the Commissioner, in respect of any premises or plant required to be registered under this Chapter -
(a)use such premises or plant for any purpose other than for the purposes specified in such registration;
(b)effect any alteration to any structure on such premises or to any such plant;
(c)bring into or have in or on such premises, any plant other than the plant specified in such registration, or remove any plant from such premises; or
(d)place below the surface of the ground any pipe or tube for the purpose of conveying any material or product in a warehouse unless such pipe or tube is enclosed in casing capable of being easily opened so that the pipe or tube is exposed to view.
(11)The Permanent Secretary may prescribe the days upon which, and the hours during which, all or any of the operations in a customs and excise manufacturing warehouse (including the removal of goods) may be conducted, and the days upon which and the hours during which such operations shall not be conducted.
(12)No distilling operation shall be commenced with until the whole or any part of the distilling system or plant, as the Commissioner may require, has, at the expense of the licensee, been provided with fittings and other requirements to permit the insertion or affixing of customs and excise meters, gauges, rods, locks and seals according to the rules for the purpose of securing such system or plant, and until such system or plant has been duly secured by the Controller.
(13)If any meter, gauge, rod, lock, seal or fitting referred to in subsection (12), or any pipe, cock, fastening or fitting connected with a still or vessel is tampered with, pierced or damaged, the licensee shall forthwith repair or replace the article concerned, or an officer may, upon the instructions of the Commissioner, effect the repairs or replacement at the expense and for the account of the licensee, which licensee shall reimburse to the Commissioner such costs so incurred within a period of 30 days after a written notice to the licensee requesting such payment.
(14)If any tampering, damage or piercing referred to in subsection (13) has been caused -
(a)by or as a result of the neglect of the licensee or of any of his or her employees, such licensee or employee, as the case may be, shall, be guilty of an offence and on conviction be liable to the penalties prescribed by section 88(2); or
(b)by means of a wilful act by, or with the connivance of, the licensee or any of his or her employees, and with the intention to avoid the proper payment of duties in terms of any provision of this Act, such licensee or employee, as the case may be, shall be guilty of an offence and on conviction be liable to the penalties prescribed by section 90,
in addition to the liability of such licensee or employee for payment of an amount equal to the cost pertaining to the repair of the damage or the replacement caused by such tampering, damaging or piercing.
(15)The Permanent Secretary may, subject to such conditions as he or she may impose, by notice in the Gazette exempt the manufacture of any class or kind of goods specified in such notice from any provision of this section.

28. Ascertaining quantity of spirits by measuring the mass or volume

(1)The quantity of spirits in any container may be ascertained by means of measuring, in accordance with the method or procedures prescribed by rule, the mass or volume of the contents of the container.
(2)In ascertaining the quantity of spirits by means of measuring the mass or volume in accordance with subsection (1), the tables prescribed by rule shall be used, and the quantity ascertained in accordance with such tables shall, for the purposes of this Act, be deemed to be the true quantity of such spirits.

29. Classification of spirits

No spirits distilled in Namibia shall, for the purposes of this Act, be classified as being spirits of the product of the vine until such spirits have, in the form and in accordance with the procedures prescribed by rule, been so certified by the Controller, and any spirits not so certified shall be deemed to be spirits other than of the product of the vine.

30. Control of the use of spirits for certain purposes

(1)No person shall, subject to subsection (2), use spirits, distilled from the product of the vine, in the manufacture of alcoholic beverages unless such spirits have, in the form and in accordance with the procedures prescribed by rule, been certified by an officer designated by the Commissioner for such purpose, to be suitable for use in such manufacturing process.
(2)If the officer designated under subsection (1) declines to certify any spirits to be suitable for use as required by that subsection, the manufacturer may redistill or treat such spirits by any method approved by such officer in writing, and thereafter such officer may in writing certify the spirits as suitable for use in the manufacture of alcoholic beverages.
(3)The blending of brandy and the production from spirits of any other beverage or any other non-excisable goods shall be subject to the rules relating to such blending or production, and to the supervision by an officer as the Commissioner may in each case deem necessary.
(4)Subsection (1) shall not apply to an agricultural distiller or a wine-grower who manufactures alcoholic beverages in accordance with this Act for his or her own private use.

31. Entry of spirits for use in manufacturing

(1)Spirits which have not been entered for home consumption shall not be used in the production of beverages or other non-excisable goods.
(2)The Commissioner may, on such conditions as he or she may in each case impose, permit the use of spirits which have been entered for home consumption in the production of beverages on premises which have been licensed as a customs and excise storage warehouse and may, subject to section 115, permit payment of the duty on any such spirits used in the production of beverages on any such premises to be deferred until such beverages are delivered from any such warehouse.
(3)
(a)No person shall, without the written permission of the Commissioner, redistill spirits which have been entered for home consumption.
(b)Any permission contemplated in paragraph (a) may be granted subject to such conditions as the Commissioner may in each case impose.
(4)Beverages or other non-excisable goods produced in contravention of subsection (1) or any spirits redistilled in contravention of subsection (3), shall be liable to forfeiture to the State.

32. Ascertaining the strength of spirits for duty purposes

The strength of any spirits or spirituous preparations shall, for duty purposes, be ascertained in accordance with the procedures prescribed by rule.

33. Requirements in respect of stills

(1)Subject to subsection (2) of this section and to section 70, no person shall distil spirits in a still which does not comply with the requirements prescribed by rule as to the use, the capacity or the construction thereof.
(2)The Permanent Secretary may, notwithstanding subsection (1), by rule exempt any person or still, or any class of persons or class of stills, from all or any of the provisions of this section.

34. Special provisions regarding spirits manufactured by agricultural distillers

(1)The manufacture of spirits by an agricultural distiller shall be subject to such supervision by an officer as the Commissioner may in each case in writing determine.
(2)For duty purposes, the Controller may allow for natural waste or evaporation relating to all spirits distilled by an agricultural distiller on his or her own farm, or on a farm occupied by him or her, to the extent specified in Schedule 6, if no part of such loss was caused wilfully or negligently.
(3)No agricultural distiller shall use his or her still for the purpose of distilling spirits from any material other than produce grown on a farm of which he or she is the owner or occupier, and which produce is of a kind prescribed by rule in respect of the class of agricultural distiller to which he or she belongs.
(4)Subject to the further provisions of this Act and to the Liquor Ordinance, 1969 (Ordinance No. 2 of 1969), section 20(7) of this Act shall mutatis mutandis apply in respect of spirits manufactured from grapes by any class of agricultural distiller prescribed by rule, and for the purpose of such application any reference in that section to a customs and excise warehouse shall be deemed to be a reference to the farm on which such spirits are manufactured.[The Liquor Ordinance 2 of 1969 was repealed by the Liquor Act 6 of 1998.]
(5)Spirits manufactured by an agricultural distiller in Namibia from any fruit other than grapes and prescribed by rule, shall be solely for his or her private use on the farm where such fruit was produced and such spirits were manufactured.
(6)Notwithstanding subsection (5), the Permanent Secretary may in writing allow spirits manufactured as contemplated in that subsection to be used or disposed of in such circumstances and at such places as he or she may deem appropriate, and subject to such conditions as he or she may in each case impose.

35. Special provisions regarding wine

(1)The Permanent Secretary may, subject to such conditions as he or she may in each case impose, license as a special customs and excise warehouse for the purpose of manufacturing wine, any premises of a wine-grower, of a wine-growers co-operative agricultural society or of a person who holds a licence under any law to deal in wine in wholesale quantities.
(2)A special warehouse licensed under subsection (1) shall, for the purposes of this Chapter, be deemed to be a customs and excise-manufacturing warehouse.
(3)If less than 50 per cent by volume of the wine manufactured in any customs and excise warehouse is manufactured from wine and grapes originating at any place within a distance of 400 kilometres of such warehouse, the Minister may prescribe an allowance in respect of working and processing losses, or losses due to natural causes, which shall be granted in lieu of the allowance in respect of such losses as provided for in section 20(10).

36. Special provisions regarding cigarettes and cigarette tobacco

(1)The Permanent Secretary may by rule prescribe the sizes and types of, and the specifications relating to, containers or packages which may be used by a manufacturer for the packaging of cigarettes and cigarette tobacco.
(2)No manufacturer may, subject to subsection (3), remove any cigarettes or allow any cigarettes to be removed from the customs and excise manufacturing warehouse concerned, unless such cigarettes have been packed in accordance with the procedures prescribed by rule and a stamp impression so prescribed has been made on or affixed to the containers or packages concerned.
(3)The Commissioner may, notwithstanding subsection (2), allow cigarettes packed as contemplated in that subsection to, in such circumstances as he or she in writing may determine, be removed from a warehouse, without a stamp impression contemplated in that subsection having been made on or affixed to the containers or packages concerned.
(4)No cigarettes or cigarette tobacco shall be sold or disposed of, or removed from the customs and excise-manufacturing warehouse concerned in partly or completely manufactured condition, except in accordance with this Act.
(5)No person shall -
(a)counterfeit or make any facsimile of any die or impression stamp prescribed under subsection (2); or
(b)be in possession of, use or offer for sale or for use -
(i)any die or impression stamp counterfeited; or
(ii)any facsimile of any die or impression stamp made,
in contravention of paragraph (a).

37. Special provisions regarding beer

(1)The alcoholic strength by volume of beer made from malt shall, for duty purposes, be ascertained in accordance with the procedures prescribed by rule.
(2)Every manufacturer shall, in respect of beer referred to in subsection (1) and manufactured by him or her in Namibia, register with the Commissioner the names whereunder such beer will be sold or disposed of for home consumption, together with the alcoholic strength by volume and the tariff item of Part 2 of Schedule 1 which shall apply in respect of the beer so sold or disposed of under any such name, and no beer shall be so sold or disposed of unless so registered.
(3)No beer referred to in subsection (1) shall be sold or disposed of by any manufacturer for home consumption, except in a container which bears, in the form and in accordance with the procedures prescribed by rule, the name registered and the registered alcoholic strength by volume of such beer, and any invoice or other document relating to the sale or disposal of such beer shall specify the registered name of such beer.
(4)Any description on any container of beer contemplated in subsection (3) specifying the registered name and alcoholic strength by volume of the contents registered with the Commissioner, shall be deemed to be a declaration for the purpose of the assessment of duty.
(5)The Commissioner may in writing exempt beer of any class or kind from any or all of the provisions of subsection (2) or (3).
(6)If the alcoholic strength by volume of any beer in any container bearing a description specifying the name and alcoholic strength by volume registered with the Commissioner under this section, is ascertained in accordance with subsection (1) and found to be higher than the alcoholic strength by volume specified in the tariff item registered in relation to beer of such brand name, the manufacturer concerned shall be liable for the duty on the full quantity of the brew or blend of brews of beer from which such container was filled, at the rate of duty applicable to beer of the strength as ascertained in respect of the contents of such container.
(7)If the Commissioner is unable to establish the full quantity contemplated in subsection (6) from the records of the manufacturer concerned, the Commissioner may in writing determine a quantity which shall, for the purposes of that subsection, be deemed to be such full quantity.
(8)Any beer of any brew or blend of brews of beer referred to in subsection (6) and not delivered from the stock of the manufacturer concerned, shall be liable to forfeiture to the State.

38. Special provisions in respect of manufacture of goods, and collection of excise duty, specified in Section B of Part 2 of Schedule 1

(1)Every manufacturer of excisable goods specified in Section B of Part 2 of Schedule 1, and every owner of excisable goods specified in that Section B manufactured by or for him or her partly or entirely from materials owned by such owner, shall, subject to subsection (2), in the form and in accordance with the procedures prescribed by regulation, license his or her premises as a special customs and excise warehouse in terms of this Act for purposes of excise duty specified in that Section B, and no such manufacturer or owner shall manufacture, or deal in or with, excisable goods specified in that Section B unless he or she has so licensed his or her premises.
(2)Notwithstanding subsection (1), the Commissioner may, at his or her discretion, to the extent that he or she deems appropriate and on the conditions that he or she may determine, in writing exempt any manufacturer referred to in that subsection from any provision contained in that subsection.
(3)Notwithstanding anything to the contrary in this Act contained -
(a)if the value added by any process in the manufacture of excisable goods specified in the Section B referred to in subsection (1) is, in the opinion of the Commissioner, low in relation to the manufacturers selling price of such goods, or if any process in the manufacture of excisable goods specified in that Section B presents in his or her opinion exceptional difficulties in the collection of excise duty specified in that Section B in respect of such goods, that subsection of this section shall apply, and due entry of such goods shall be effected at such stage in the manufacturing process of such goods as the Commissioner may in writing determine, and the processes which shall be deemed to be included when calculating the value of such goods for the purposes of excise duty specified in that Section B, shall be determined by the Commissioner in writing;
(b)the Commissioner may, subject to such conditions as he or she in each case may impose -
(i)if the production or disposal of any excisable goods specified in Section B referred to in subsection (1) are performed by different persons, or under other circumstances rendering it expedient in the Commissioners opinion to do so, issue one licence under this Act in respect of the premises in the name of two or more persons concerned, and thereupon each such person shall be jointly and severally liable for the excise duty specified in, and payable on, all the excisable goods specified in that Section B, any one of such persons paying, the other or others to be absolved pro tanto;
(ii)include in a special customs and excise warehouse licence issued under this Act in respect of the premises of any manufacturer of excisable goods specified in the Section B referred to in subsection (1), any warehouse, depot, agency, branch or other storage place approved by the Commissioner and in which any such goods owned by such manufacturer are stored, and thereupon such goods so stored shall, for the purposes of this Act, be deemed to be in the licensed special customs and excise warehouse of such manufacturer, and the licensee concerned shall be liable in all respects for compliance with the requirements of this Act and for payment of the excise duty on such goods so stored as specified in that Section B;
(iii)in such circumstances as he or she may deem expedient, license the premises of any dealer in excisable goods specified in the Section B referred to in subsection (1) as a special customs and excise warehouse under this Act, and thereupon such dealer shall comply with the requirements of this Act relating to the collection of excise duty specified in, and payable on, such excisable goods specified in that Section B as the Commissioner may determine, and be liable for the excise duty on such goods as specified in that Section B; or
(iv)make such temporary or permanent adjustment to the excise duty value of excisable goods specified in the Section B referred to in subsection (1) as he or she may deem reasonable in circumstances which are in his or her opinion exceptional.
(4)Excisable goods specified in the Section B referred to in subsection (1) and manufactured in Namibia by any person for his or her own use and not for sale or disposal, and in circumstances which in the opinion of the Commissioner do not constitute a business venture, may, subject to such conditions as he or she may in each case impose, be exempted by the Commissioner from the payment of excise duty.
(5)Excisable goods specified in the Section B referred to in subsection (1) and manufactured in Namibia by any person for sale or disposal in circumstances which in the opinion of the Commissioner constitutes a business venture, or any class or kind of such goods, may subject to such conditions as the Permanent Secretary may prescribe, be exempted by the Commissioner from the payment of excise duty thereon as specified in that Section B if -
(a)the average value of such goods or such class or kind of such goods has during such period or periods as the Permanent Secretary may prescribe by rule, not exceeded such amount as he or she may so prescribe; or
(b)the value of such goods or such class or kind of such goods is in the opinion of the Commissioner not likely to exceed the amount referred to in paragraph (a) during one calendar year; or
(c)such circumstances as may be prescribed by rule apply.

39. Duties applicable to goods manufactured in a customs and excise warehouse

(1)In respect of any goods manufactured in a customs and excise warehouse there shall, subject to section 84, on entry for home consumption of such goods, be paid -
(a)if such manufactured goods are not liable to excise duty, duty at the customs rate of duty applicable in terms of Schedules 1 and 2 on any imported goods used in the manufacture of such manufactured goods and the excise rate of duty applicable in terms of Schedule 1 on any excisable goods used in the manufacture of such manufactured goods; and
(b)if such manufactured goods are liable to excise duty, duty at the excise rate of duty applicable in terms of Schedule 1 on such manufactured goods.
(2)Notwithstanding subsection (1), but subject to subsections (3) and (6), the Commissioner may, on such conditions as he or she may in each case impose, for the purpose of preserving any goods in a customs and excise storage warehouse or of reconditioning such goods which, as a result of contamination or deterioration or for any other reason, have become unsaleable or not readily saleable, or for the purpose of fulfilling special orders, permit such goods to be reconditioned or to be mixed or blended in such warehouse with other goods, and in such event duty shall, in lieu of the duties in terms of subsection (1), be paid according to the first account taken of any such goods, or the total quantity of such reconditioned, mixed or blended goods, whichever quantity is the greater -
(a)if such reconditioned, mixed or blended goods are not liable to excise duty -
(i)at the customs rate of duty applicable in terms of Schedules 1 and 2, on any imported goods; and
(ii)at the excise rate of duty applicable in terms of Schedule 1, on any excisable goods contained in such reconditioned, mixed or blended goods; and
(b)if such reconditioned, mixed or blended goods are liable to excise duty, at the customs rate of duty applicable in terms of Schedule 1, on the total quantity of such reconditioned, mixed or blended goods, and, in addition to such duty so payable, duty in an amount equal to the amount by which the customs duty at the rate applicable in terms of Schedules 1 and 2, on any imported goods contained in such reconditioned, mixed or blended goods, exceeds the excise duty at the rate applicable in terms of this paragraph on such proportion of such reconditioned, mixed or blended goods as is represented by such imported goods therein contained.
(3)The reconditioned, mixed or blended goods referred to in subsection (2) shall qualify for any rebate of duty specified in respect of such goods in any applicable item of Schedule 3, 4 or 6.
(4)If the Commissioner has permitted any goods in a customs and excise storage warehouse to be reconditioned or to be mixed or blended with other goods, such warehouse shall, subject to subsection (5) and without being licensed as a customs and excise manufacturing warehouse, and without the premises or plant on such premises having been approved by the Commissioner, for the purposes of this Act be regarded as a licensed customs and excise manufacturing warehouse.
(5)Notwithstanding subsection (4), no rebate for any loss or deficiency in respect of petrol or any distillate fuel reconditioned, mixed or blended as contemplated in that subsection exceeding the deduction specified in section 84(22)(f) and (i), respectively, shall be allowed on such goods.
(6)
(a)Notwithstanding anything to the contrary in this Chapter contained, the Commissioner may, on such conditions as he or she in each case may impose, in writing permit the mixing or blending in such circumstances and at such place as he or she may specify, of any mineral oil products, including fuel levy goods, with one another or with other goods, whether or not such products or goods are in a customs and excise storage warehouse or have been entered for home consumption and have passed out of customs and excise control for any purpose, including the purpose of rendering such goods saleable, or more readily saleable, or of fulfilling special orders.
(b)Subsection (2), in so far as it relates to the duty payable and the rebate of duty, shall mutatis mutandis apply in respect of mineral oil products mixed or blended under this subsection.
(c)Any duty paid in respect of any goods used for mixing or blending as contemplated in paragraph (a) shall be deemed to have been paid in respect of any duty payable in accordance with paragraph (b) in respect of the mineral oil products obtained by such mixing or blending.
(d)Nothing in this section contained shall be construed as authorising a refund of any amount by which any duty already paid or assessed in respect of any goods so used for mixing or blending, exceeds the duty payable under this subsection.
(e)A mineral oil product referred to in paragraph (a) used in the mixing or blending as set out in that paragraph shall be deemed to consist entirely of imported goods unless it is proven that it consists entirely of excisable goods, or it is proven that it contains such a small proportion of imported goods that the Commissioner deems it negligible, in which event such mineral oil product shall be deemed to consist entirely of excisable goods.
(7)If any goods to which this Act relates have become mixed or blended by an act or omission which by the exercise of reasonable care could not have been avoided, the Commissioner may apply subsection (2), in so far as that subsection relates to the duty payable or to any rebate of duty, as if such goods were mixed or blended in a customs and excise storage warehouse with his or her permission.
(8)Notwithstanding anything to the contrary in this Act contained, the Commissioner may, subject to such conditions as he or she may in each case impose, regard the mixing of mineral oil products of different classes or kinds as a result of transport by means of a pipeline (except a pipeline used in connection with the loading or discharge of ships or vehicles), or the mixing of imported and locally manufactured mineral oil products of the same class or kind in the ordinary course of transport or storage or distribution in Namibia as not constituting the manufacture of a new product, if the quantities of the different products constituting the components of such new product were entered before they became so mixed and are separately accounted for.
(9)There shall be paid on entry for home consumption, in addition to any duty payable in terms of this section, and subject to sections 27(3) and 84, a surcharge or fuel levy at the rate applicable in terms of Schedule 1 on any surcharge goods or fuel levy goods used or incorporated in the manufacture, reconditioning, mixing or blending of any goods to which this section relates and on any such manufactured, reconditioned, mixed or blended goods which are liable to surcharge or fuel levy in terms of that Schedule.
(10)No person shall recondition, mix or blend any fuel levy goods otherwise than in terms of this section.

Chapter V
CLEARANCE AND ORIGIN OF GOODS: LIABILITY FOR AND PAYMENT OF DUTIES

40. Entry of goods and time of entry

(1)An importer of goods, other than goods imported from any territory in the common customs area, shall, subject to subsection (2), within seven days after the date on which such goods are in terms of section 9 deemed to have been imported, or within such further period of time as the Commissioner may in writing allow, make due entry of such goods, in the form prescribed by regulation, and make a declaration to the truth of such entry.
(2)Notwithstanding subsection (1), but subject to the written permission of the Controller -
(a)containers temporarily imported;
(b)human remains;
(c)goods which in the opinion of the Commissioner are of no commercial value;
(d)goods imported under an international carnet; or
(e)goods of a value for duty purposes not exceeding N$500, and on which no duty is payable in terms of Schedule 1,
need not be so entered.
(3)An importer referred to in subsection (1) may, at any place designated under this Act for the entry of goods, make such entry of goods which have been loaded on a ship or delivered to the carrier which conveys the goods by vehicle to Namibia for discharge at such place, notwithstanding the fact that such ship or vehicle has not yet arrived at such place.
(4)If any goods referred to in subsection (3) have, at the time of entry as provided in section 49(2), not been loaded as required by subsection (3) of this section, the importer concerned shall be guilty of an offence and such goods shall be deemed not to have been entered.
(5)An importer referred to in subsection (1) shall within seven days after the granting of a release order by the Controller in respect of any goods entered in terms of that subsection or, if such goods arrive after the granting of such order, within seven days after the arrival of such goods, present such release order to the authority in possession of such goods for delivery thereof.
(6)
(a)An exporter of goods shall, before such goods are exported from Namibia, deliver, during the hours of any day and at any place prescribed by rule, to the Controller a bill of entry, but the Commissioner may -
(i)if no export duty is payable on, and no obligation or condition is to be fulfilled or complied with under any law in respect of, such goods; or
(ii)in the case of goods to be exported overland by way of a vehicle (excluding an aircraft or a train) which are loaded for export at a place other than a place designated under section 6 where goods may be entered for customs and excise purposes,
allow such a bill of entry to be delivered at such time as he or she deems reasonable.
(b)For the purposes of paragraph (a), in relation to the delivery of a bill of entry, the goods referred to therein shall be deemed to have been exported from Namibia -
(i)in the case of goods to be exported in a ship, at the time when such goods are delivered to the port authority, a depot operator, the master of the ship concerned or a container operator, as the case may be;
(ii)in the case of goods to be exported in an aircraft, at the time when such goods are delivered to the pilot of the aircraft concerned or are brought within the control area of the airport authority concerned, as the case may be;
(iii)in the case of goods to be exported in a train, at the time when such goods are delivered to the railway authority concerned; or
(iv)in the case of goods to be exported overland in a vehicle (excluding an aircraft or a train), subject to paragraph (a), at the time when such goods are loaded on the vehicle concerned.
(7)
(a)The Permanent Secretary may in writing permit any excisable goods or fuel levy goods or any class or kind of imported goods, which goods he or she may prescribe, to be removed from a customs and excise warehouse upon the issuing by the owner of such goods of a certificate, invoice or other document prescribed by rule or approved by the Permanent Secretary in writing, and the payment of duty on such goods at a time and in accordance with the procedures prescribed by rule, and such certificate, invoice or other document shall for the purposes of section 20(4), but subject to section 41(3), be deemed to be a due entry from the time of removal of such goods from the customs and excise warehouse.
(b)No goods referred to in paragraph (a) may be removed from a customs and excise warehouse or appropriated for use by the owner of such goods prior to the issuing of the certificate, invoice or other document referred to in that paragraph.

41. Importer and exporter to lodge documents and pay duties

[heading of section 41 amended by Act 17 of 2016]
(1)
(a)A person entering any imported goods in terms of this Act for any purpose shall be a declarant and shall lodge with the Customs a duly completed goods declaration.[paragraph (a) substituted with amendment markings by Act 17 of 2016]
(aA)The goods declaration shall be lodged during the business hours of the customs and excise office.[paragraph (aA) inserted by Act 17 of 2016]
(b)A declarant shall, together with the goods declaration, subject to subsection (2), pay all duties due on the goods concerned and deliver such number of duplicates of the goods declaration as may be prescribed by regulation.[paragraph (b) substituted with amendment markings by Act 17 of 2016]
(c)The declarant shall deliver to the Customs:
(i)the transport documents or such other document in the place of transport documents as may be approved by the Commissioner;
(ii)the invoices prescribed by regulation;
(iii)the shipper’s statement of expenses incurred by the shipper;
(iv)a copy of the confirmation of sale or other contract of purchase and sale;
(v)the importer’s written clearing instructions, unless exempted by regulation; and
(vi)other documents relating to the goods as the Customs may require in each case.
[paragraph (c) substituted with amendment markings by Act 17 of 2016]
(cA)The declarant must answer all questions relating to the goods as may be put to him or her by the Customs and must provide such additional information regarding the tariff classification, customs value and country of origin of the goods as may be required.[paragraph (cA) inserted by Act 17 of 2016]
(d)The Commissioner may, subject to the conditions as he or she may determine, allow the declarant to lodge the goods declaration and supporting documents prior to the arrival of the goods in the customs territory.[paragraph (d) substituted with amendment markings by Act 17 of 2016]
(e)A person referred to in paragraph (a) shall, in respect of any class or kind of goods prescribed by rule, or any goods to which circumstances so prescribed apply, in addition to the documents referred to in paragraph (a) or (b), produce to the Controller for retention by him or her, a sample as may be so prescribed and a true copy of any invoice or other document relating to such goods, or of any blueprint, illustration, drawing, plan or other illustrated or descriptive literature so prescribed in respect of, or relating to, such goods.
(f)The -
(a)goods declaration and the supporting documents contemplated in this section may be lodged by means of an electronic communication, in the form prescribed by regulation; and
(b)Commissioner may require that the goods declaration and the supporting documents contemplated in this section be lodged by means of an electronic communication, in the form prescribed by regulation.
[paragraph (f) inserted by Act 17 of 2016]
(2)Notwithstanding paragraph (b) of subsection (1), the Commissioner may for such period and on such conditions, including conditions relating to security, as he or she may determine, in writing allow the deferment of payment of duties due in terms of that paragraph in respect of the relevant bills of entry.
(3)
(a)If any goods intended for export are liable to any export duty under this Act, the amount of such duty shall be stated in the bill of entry relating to such goods and shall be payable upon presentation of such entry to the Controller.
(b)No bill of entry referred to in paragraph (a) shall be valid, nor shall any person export such goods, until the duty referred to in that paragraph has been paid to the Controller.
(4)
(a)Any person who removes goods from a customs and excise warehouse by means of the issuing of a certificate, invoice or other document referred to in section 40(7) shall present to the Controller a validating bill of entry in the form, at the time and in accordance with the procedures prescribed by rule in respect of any such certificate, invoice or other document, and shall pay to the Controller at the time so prescribed the duty due on the goods to which such certificate, invoice or other document relates.
(b)A person referred to in paragraph (a) shall present to the Controller a validating bill of entry, duly completed to the satisfaction of the Controller, and shall make and sign a declaration in the form prescribed by rule as to the correctness of the particulars specified in such bill of entry.
(c)A person referred to in paragraph (b) shall, together with the bill of entry referred to in that paragraph, present to the Controller as many duplicates and such supporting documents as may be prescribed by rule or as may be required by the Controller.
(5)The Permanent Secretary may prescribe -
(a)the documents to be produced by the exporter upon entry for export in respect of any goods, or any class or kind of goods, exported in circumstances or to a destination so prescribed; and
(b)the manner in which and the time when bills of entry in respect of goods of any class or kind, or of goods imported or exported in such manner or such circumstances as may be so prescribed, shall be delivered.
(6)An importer of goods from any territory in the common customs area shall, upon bringing such goods into Namibia and notwithstanding any provision to the contrary in any other law contained, in the form, at the place, to the person and in accordance with the procedures the Permanent Secretary may prescribe, make a declaration and pay the duty, if any, payable in respect of such goods.
(7)Any person who refuses or fails to make a declaration in terms of subsection (6), or who, in such declaration, makes a false statement, knowing such statement to be false, shall be guilty of an offence and on conviction be liable to the penalties prescribed by section 96.

42. Sale in transit

Notwithstanding anything to the contrary in this Act contained, the importer of any goods purchased from any Namibian consignee after shipment of such goods but before the date of entry thereof, shall produce to the Controller the invoice relating to such purchase, and the price actually paid or payable in respect of such goods by virtue of such purchase shall, for the purposes of section 75(1), be the transaction value of such goods.

43. Validity of entries

(1)No entry made in terms of this Act shall be valid unless -
(a)in the case of imported or exported goods, the description and particulars of the goods and the marks and particulars of the packages declared in such entry correspond with the description and particulars of the goods and the marks and particulars of the packages as reported in terms of section 7 or 11, or in any certificate, permit or other document by which the import or export of such goods is authorised;
(b)the goods referred to in paragraph (a) have been properly described in such entry by means of the denomination and with the characters, tariff heading and item numbers, and the circumstances according to which such goods are charged with duty or are admitted under any provision of this Act, or are permitted to be imported or exported;
(c)the true value of the goods on which duty is leviable or which is required to be declared under this Act, and the true territory of origin, territory of export and means of carriage relating to such goods have been declared;
(d)in the case of goods purchased by or sold, consigned or disposed of to, any person in Namibia, a correct and comprehensive invoice in respect of such goods, as prescribed by rule, has been produced to the Controller; and
(e)the correct duty due has, subject to subsection (2), been paid.
(2)Notwithstanding paragraph (e) of subsection (1), no bill of entry shall be invalid by reason of any deferment of payment under section 41(2).
(3)Goods delivered or removed, by virtue of an entry which is not valid, out of or from any ship, aircraft, vehicle, transit shed, container terminal, container depot, customs and excise warehouse or other place where such goods have been deposited with the consent of the Controller, shall, subject to subsection (4), be deemed to be goods landed or removed without due entry thereof.
(4)Notwithstanding subsection (3), if goods referred to in that subsection are included in any entry embracing more than one package, and if it is shown that the invalidity of the entry referred to in that subsection arose without wilful default or negligence of any person connected with such goods, and that such invalidity does not exist in respect of all the packages in such entry, then only the packages not validly entered shall be deemed to have been landed or removed without due entry.
(5)
(a)Subject to sections 85 and 87, and to such conditions as the Commissioner may in writing impose, and against payment of such fees as the Permanent Secretary may prescribe -
(i)an importer, exporter or manufacturer of goods shall on discovering that a bill of entry presented by him or her does not in every respect comply with section 41, or is invalid in terms of subsection (1) of this section, forthwith adjust such bill of entry by means of a voucher of correction or in such other manner as the Commissioner may determine; or
(ii)if a bill of entry has been passed in error by reason of duty having been paid on goods intended for storage or manufacture in a customs and excise warehouse under section 20, or for any purpose or use subject to a rebate of duty under section 84, the Commissioner may allow the importer, exporter or manufacturer concerned to adjust such bill of entry by the substitution of a fresh bill of entry and the cancellation of the original bill of entry, provided such goods, where a rebate of duty is being claimed, at the time the duty was paid in all respects qualified for such rebate, subject thereto that acceptance of such voucher or fresh bill of entry shall not indemnify such importer or exporter or manufacturer against any fine or penalty provided for in this Act.
(b)Paragraph (a)(ii) shall mutatis mutandis apply in respect of a bill of entry in which goods have, according to the tariff heading, tariff subheading, item or circumstances according to which such goods are charged with duty, been described in error as goods other than goods intended -
(i)for storage or manufacture in a customs and excise warehouse under section 20; or
(ii)for purposes or use subject to a rebate of duty under section 84, in consequence of the fact that -
(aa)a determination of any such tariff heading, tariff subheading or item is, under section 51(8)(d), amended with retrospective effect as from a date before or on the date on which the goods described in such bill of entry have been entered for home consumption;
(bb)any such determination is, under section 51(8)(d), withdrawn with the retrospective effect referred to in subparagraph (aa), and a new determination is made under that section with effect from the date of such withdrawal; or
(cc)any Schedule is amended with the retrospective effect referred to in subparagraph (aa),
and in which such goods, if such amendment or new determination had been in operation on the date on which such goods were so entered, would have been described as goods intended for such storage or manufacture or such purposes or use.
(c)No application for such substitution referred to in paragraph (a)(ii) or in that paragraph as read with paragraph (b), shall be considered by the Commissioner unless such application is received by the Controller, supported by the necessary documents and other proof to prove that such substitution is justified, within a period of six months -
(i)from the date of entry for home consumption of the goods to which the application relates as provided in section 49(2); or
(ii)in the case of any amendment of a determination referred to in subparagraph (aa) of paragraph (b)(ii), or of a new determination referred to in subparagraph (bb) of that paragraph, from the date on which such amendment is effected or such new determination is made, or if such amendment or new determination is published by notice in the Gazette, the date on which such amendment or new determination is so published; or
(iii)in the case of an amendment referred to in subparagraph (cc) of paragraph (b)(ii), from the date on which such amendment is published by notice in the Gazette.

44. Particulars on invoices

(1)The exporter of any goods imported into or exported from Namibia, or the owner of any excisable goods or fuel levy goods manufactured in any customs and excise warehouse shall, to the satisfaction of the Commissioner and subject to subsection (2), render a true, correct and comprehensive invoice, certificate of value and certificate of origin relating to such goods in such form and declaring such particulars of such goods as may be prescribed by rule and as may be necessary in order to make a valid entry of such goods, and shall furnish such additional information in connection with such invoice, certificate, particulars or goods as the Commissioner may, for the purpose of this Act, at any time require.
(2)Different requirements may be prescribed by rule in respect of invoices and certificates contemplated in subsection (1) relating to goods of different classes, or kinds of goods to which different circumstances apply as specified in the rules.
(3)An exporter or manufacturer shall allocate to any goods of a class or kind of goods prescribed by rule for the purposes of this subsection and exported to or from, or manufactured in, Namibia, a distinctive and permanent identification number, code, description, character or other mark in such manner and in accordance with such method as may be prescribed by rule, and such identification number, code, description, character or other mark shall be quoted or reproduced on all invoices and in all such other documents as may be prescribed by rule, relating to such goods.
(4)All particulars on any invoice prescribed by regulation and on a certificate in respect of imported goods shall relate to the goods in the condition in which they were imported into Namibia, and for the purposes of section 117(2) no change in such condition shall, subject to subsection (5), be deemed to have taken place between the time of import and the time of any examination or analysis decided upon by the Controller or the Commissioner, unless the importer is able to satisfy the Commissioner of any such change and the extent of such change.
(5)Notwithstanding subsection (4), the Commissioner may refuse to accept, or to act upon, the result of any examination or analysis contemplated in that subsection, but may have a further examination or analysis conducted as he or she may deem appropriate.
(6)
(a)All particulars necessary to make a valid entry, and all particulars in respect of the transaction value or of any commission, discount, cost, charge, expense, royalty, freight, duty, tax, drawback, refund, rebate, remission or other information whatsoever which relates to or has a bearing on such value, shall be declared by the exporter in any invoice prescribed by regulation in respect of any imported goods, and such particulars shall, except if the Commissioner otherwise determines, relate to the final amount of such transaction value or commission, discount, cost, charge, expense, royalty, freight, duty, tax, drawback, refund, rebate or remission, and to the final particulars or information regarding such goods.
(b)Any particulars referred to in paragraph (a) and declared on any invoice or certificate prescribed by regulation in respect of any imported goods, shall be subject to any credit or debit note passed by the exporter or to any refund made or becoming due by the exporter, or any amount paid or becoming due to the exporter (directly or indirectly, in money or in kind or in any other manner) or to any change of any nature whatsoever in such particulars in respect of such goods after the date of issue of such invoice or certificate, and the exporter shall, when any such note is passed or such refund is made or becomes due, or such amount is paid or becomes due or such change takes place, forthwith issue an amended invoice or certificate to the importer who shall submit such amended invoice or certificate to the Controller within one month of the receipt thereof, and in writing report the reason for the amended invoice or certificate to him or her.
(c)If any of the particulars referred to in paragraph (a) relating to any imported goods, are not declared in the invoice or certificate prescribed by regulation and relating to such imported goods, or if any change in the particulars declared in any prescribed invoice or certificate relating to any imported goods which occurs after the date of issue of any such invoice or certificate is not forthwith reported to the Controller by the importer of such goods, or if the Commissioner has reason to believe that an offence contemplated in section 96(f) or (g) has been committed in respect of any imported goods, the Commissioner may determine a transaction value, an origin, a date of purchase, a quantity, a description or the characteristics in respect of such goods according to the best information available to him or her, which shall, subject to a right of appeal to the Minister by the owner of such goods, for the purposes of this Act be deemed to be the transaction value, the origin, the date of purchase, the quantity, the description or the characteristics of such goods.
(d)The right of appeal referred to in paragraph (c) shall be exercised within a period of three months from the date of the determination made under that paragraph.
(e)The form of and the procedures relating to an appeal referred to in paragraph (c) shall be prescribed by the Minister.

45. Entry by bill of sight

(1)If any importer makes and signs a declaration that he or she cannot, for want of full or sufficient information, make due entry of any goods, the Controller may accept an entry by bill of sight in respect of such goods by the best description which can be given of such goods, and may grant a warrant in respect of such goods so that the same may be landed and brought to a place designated by the Controller at the risk and expense of the importer for the purpose of being seen and examined by the importer at such place in the presence of the Controller.
(2)
(a)The importer shall make due entry of the goods referred to in subsection (1) within three days of the date on which they were brought to the place of examination, which place shall, for the purpose of securing the duties on such goods, be regarded as a special State Warehouse until the goods are duly entered and removed or delivered in accordance with this Act.
(b)In default of the due entry of goods referred to in paragraph (a), such goods may after a period of three months from the date of receipt thereof into the place of examination be disposed of in accordance with the procedures prescribed by section 46.
(3)No goods entered by bill of sight under this section shall be removed without due entry after sight, and the penalties prescribed by this Act in respect of the incorrect or false entry of goods shall apply in respect of such due entry after sight.

46. Disposal of goods on failure to make due entry

(1)If entry of any imported goods has not been made under section 40, the master or other person who has physical control of such goods shall, on the expiry of the period of time prescribed by subsection (1) of that section, remove such goods to the State warehouse or other place determined by the Controller in writing, or the Controller himself or herself may so remove such goods and may recover from such master or such other person the reasonable costs incurred by him or her in connection with such removal.
(2)
(a)The Controller may at any time after the expiry of the prescribed period of time referred to in subsection (1), in writing notify the importer to make due entry of the goods concerned within the period of time specified in such notice, and if such importer fails to make such entry, such goods shall be liable to forfeiture to the State.
(b)If the goods referred to in paragraph (a) are seized under section 98(1) and sold in terms of section 100, the proceeds of such sale shall be disposed of as provided in subsection (3) of this section.
(3)If after the expiration of a period of three months from the date of removal of the goods to the State warehouse or other place designated by the Controller under subsection (1), or if no such removal has taken place, from the date of expiry of the period prescribed in section 40(1), such goods remain unentered, the Controller may cause such goods to be sold, and if so sold the proceeds of such sale shall be applied in the discharge of any duty payable, expenses incurred by the Commissioner or the Controller, as the case may be, charges due to the State or to Transnamib Limited, to a container operator or to a depot operator, and freight, in respect of such goods, and the surplus, if any, shall, unless such goods were imported in contravention of any law, upon written application be paid to the owner of such goods.
(4)Notwithstanding subsection (3) -
(a)if the goods referred to in that subsection cannot be sold for a sum sufficient to cover the duty, expenses, charges and freight referred to in that subsection, the Commissioner may accept the sum offered and apply it in discharge of the debits referred to and in the order specified in that subsection, or direct that such goods be destroyed or appropriated to the State; or
(b)if the goods cannot be sold at a price regarded by the Commissioner as a fair and reasonable price, such goods may be appropriated by him or her to the State; and
(c)no payment of any surplus in respect of the proceeds of goods sold shall be made to the owner of the goods, unless the application for such payment is supported by proof of ownership of the goods and is received by the Commissioner within a period of two years from the date of the sale of the goods.
(5)Notwithstanding anything to the contrary in this Act contained -
(a)if any goods referred to in subsection (3) are perishable or may cause any kind of danger, or if the Commissioner is of the opinion that, unless the goods are sold immediately, the proceeds of such a sale would not be sufficient to cover the duties or charges due, or the duties or charges which may become due, in respect of such goods, he or she may forthwith order the sale thereof and apply the proceeds of such a sale as provided in that subsection; or
(b)if any goods are sold in terms of this section subject to compliance by the purchaser with any condition determined by the Commissioner, and the purchaser fails to comply with such condition within a period of three months from the date of sale of such goods, such sale shall be null and void and the net proceeds of the sale may be refunded to the purchaser, or the Commissioner may direct that such goods be destroyed or appropriated to the State, or be dealt with in such a manner as he or she may deem appropriate.

47. Liability for payment of duty

(1)Liability for payment of duty on any goods to which section 9 relates shall, subject to subsection (2), commence from the time when such goods are in terms of that section deemed to have been imported into Namibia.
(2)Notwithstanding subsection (1), but subject to subsection (10), any liability contemplated in subsection (1) shall cease if it is proven that the goods concerned (excluding, save in so far as the rules otherwise provide, goods which are missing from any individual package and in respect of which any customs duty, surcharge or fuel levy, does not exceed N$25 respectively) were not landed at any place in Namibia.
(3)Any excisable goods or fuel levy goods shall, for the purposes of this Act, be deemed to have been manufactured at the stage in the manufacturing process when such goods have acquired the essential characteristics of, and are in the opinion of the Commissioner capable to be used as, such excisable goods or fuel levy goods, and liability for payment of duty shall commence at such stage.
(4)The master of a ship or the pilot of an aircraft or a carrier of goods by means of any other vehicle shall be liable for the duty on all goods which are removed from such ship, aircraft or vehicle at a place in Namibia to which they are not consigned, and such liability shall continue until the goods have been duly entered or otherwise been accounted for.
(5)The master, pilot or carrier referred to in subsection (4), shall be liable for the duty on all goods deemed in terms of section 9 to have been imported, except goods in respect of which a bill of lading, air consignment note or other document was issued upon the loading of such goods onto the ship, aircraft or vehicle by means of which such goods were imported, stating that such goods were accepted for carriage at the risk of the owner thereof in all respects and not only as regards risk in respect of damage to such goods, provided such goods have not been landed and placed in a transit shed designated or prescribed under section 6(1).
(6)The liability of the master or pilot or other carrier for the payment of duty in terms of subsection (5) shall cease -
(a)upon the lawful delivery of the goods concerned, after due entry thereof has been made, to the importer or to his or her agent; or
(b)if due entry of the goods has not been made, upon the delivery thereof to the State warehouse or to any other place designated for the purposes of this section by the Controller; or
(c)upon the delivery of the goods, if containerized, to a container operator; or
(d)in respect of such goods for which an air cargo transfer manifest has been completed, upon the delivery thereof to Air Namibia (Pty) Ltd, or to any other commercial airways determined by the Minister by notice in the Gazette.
(7)The liability of a container operator for duty in terms of subsection (6)(a) shall cease -
(a)in respect of goods which are containerized, upon the lawful delivery of such goods, after due entry thereof has been made, to the importer or to his or her agent; or
(b)in respect of goods containerized in -
(i)L.C.L. containers; or
(ii)other containers delivered to a container operator as contemplated in subsection (6)(c) and specified in a list to be compiled by the container operator concerned,
upon the delivery of such goods to a depot operator; or
(c)in respect of any goods of which due entry has not been made, upon delivery of such goods to the State warehouse or other place designated by the Controller for the purposes of this section.
(8)The liability of a depot operator for duty in terms of subsection (9)(b) shall cease -
(a)in respect of goods containerized in L.C.L. containers or the other containers referred to in subsection (7)(b)(ii), upon the lawful delivery of such goods to the importer or to his or her agent, after due entry thereof has been made; or
(b)in respect of any goods of which due entry has not been made, upon the delivery of such goods to the State warehouse or other place designated by the Commissioner for the purposes of this section.
(9)In any case where the master, pilot or any other carrier is not liable for the duty on any imported goods or where the liability of such master, pilot or other carrier has ceased in respect of such goods in terms of this section, liability for the payment of duty thereon shall, subject to Chapter VII, rest -
(a)in the circumstances contemplated in subsection (6)(c), on the container operator concerned;
(b)in the circumstances contemplated in subsection (7)(b), on the depot operator concerned; and
(c)in any other circumstances, on the importer or the owner of such goods, or on any person who assumes such liability for any purpose under this Act, subject to the approval of the Commissioner and to such conditions as he or she may determine.
(10)Notwithstanding anything to the contrary in this section contained, no importer shall be granted a refund of customs duty, surcharge or fuel levy paid in respect of any goods missing from any individual imported package, if such customs duty, surcharge or fuel levy does not exceed N$25 respectively.
(11)The manufacturer, owner, seller or purchaser of any excisable goods or fuel levy goods shall, subject to Chapter VII, be liable for payment of the duty on such goods, and his or her liability shall continue until such goods have been duly entered and the duty due on such goods duly paid.
(12)Notwithstanding anything to the contrary in this Act contained, any person who owns, purchases, removes, receives, takes, delivers or deals with or in any imported goods, excisable goods or fuel levy goods which, in terms of any agreement concluded under section 56, should have been duly entered in any territory with the government of which such an agreement has been concluded, shall be liable for the duty on such goods brought into Namibia from such territory, and, unless the contrary is proven, it shall be presumed that such goods have not been so entered, and such goods shall be subject to this Act as if they were goods which have, contrary to section 52, not been duly entered in Namibia.
(13)For the purposes of subsection (6) an entry by bill of sight shall be deemed to be due entry.
(14)Any duty for which any person is liable in terms of this section shall be payable upon a written demand made by the Commissioner.

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

Subject to sections 38(3)(b)(i) and 110(2)(c), when in terms of this Act liability for payment of duty, or any amount demanded under section 98(2)(a) devolves on two or more persons, each such person shall, unless he or she proves that his or her relevant liability has ceased in terms of this Act, be jointly and severally liable for payment of such duty or amount, any one paying, the other or others to be absolved pro tanto.

49. Determination of applicable duty

(1)
(a)Notwithstanding anything to the contrary in this Act contained, all goods consigned to or imported into Namibia, or stored or manufactured in a customs and excise warehouse or removed in bond, shall upon being entered for home consumption, be liable to the duties (including anti-dumping duties, countervailing duties and safeguard duties specified in Schedule 2, and new or increased duties referred to in section 65 and duties imposed under section 58) as may at the time of such entry be leviable upon such goods.
(b)Notwithstanding paragraph (a), but subject to section 43, any dutiable goods imported into or manufactured in Namibia and which were removed, taken or delivered without due entry for home consumption having been made in respect of such goods, shall be liable to the duties which may be leviable upon such goods at the time of such removal, taking or delivery, or at the time of assessment by an officer, whichever yields the greater amount of duty.
(2)For the purposes of this section, the time of entry for home consumption of -
(a)goods imported by post (and not entered at a customs and excise office before a Controller) shall be deemed the time when such goods are assessed for duty; and
(b)goods imported otherwise than by post shall be deemed the time when the bill of entry concerned is delivered to the Controller in terms of section 41(1)(a) and at a place designated by the Controller, irrespective of whether such bill of entry is returned by the Controller in order to be adjusted as required by the Controller, provided such bill of entry, so adjusted, is redelivered to the Controller within a period of five days calculated as prescribed by rule, after the day on which it was so returned by the Controller.

50. Origin of goods

(1)For the purposes of this Act goods shall not be regarded as having been produced or manufactured in any particular territory unless -
(a)at least 25 per cent (or such other percentage as may be determined under subsection (2), (3) or (4)), of the production cost of such goods, determined in accordance with the rules, is represented by materials produced and labour performed;
(b)the last process in the production or manufacture of such goods has taken place; and
(c)such other processes as the Minister, on the recommendation of the Minister of Trade and Industry, may prescribe in respect of any class or kind of goods, have taken place in the production or manufacture of goods of such class or kind,
in such territory.
(2)The Minister may from time to time, on the recommendation of the Minister of Trade and Industry, by notice in the Gazette increase the percentage prescribed by subsection (1), in regard to any class or kind of imported goods, or in regard to any class or kind of such goods imported from a particular territory, to which that subsection applies.
(3)The President may, for the purposes of section 56, by agreement with the government of any territory, increase or reduce the percentage prescribed by subsection (1) of this section in so far as such territory is concerned, in respect of any class or kind of goods to which that subsection applies.
(4)The Permanent Secretary may -
(a)in respect of any excisable or other goods produced or manufactured in Namibia, or any class or kind of such goods, or any goods in respect of which circumstances prescribed by rule apply, by rule increase or reduce the percentage prescribed by subsection (1);
(b)by rule exempt from any provision of subsection (1), any goods or any class or kind of goods referred to in paragraph (a); or
(c)prescribe that any goods, or class or kind of goods, referred to in paragraph (a), shall not be regarded as having been produced or manufactured in Namibia unless the processes in connection with the production or manufacture of such goods as may be prescribed by rule, have taken place in Namibia.

51. Payment of duty and rate of duty applicable

(1)Subject to this Act, duty shall be paid for the benefit of the State Revenue Fund on all imported goods, all excisable goods, all surcharge goods and all fuel levy goods in accordance with Schedule 1 at the time of entry for home consumption of such goods.
(2)Notwithstanding subsection (1), the Commissioner may condone any underpayment of the duty payable in terms of that subsection, if the amount of such underpayment in the case of -
(a)goods imported by post is less than 50 cents;
(b)goods imported in any other manner is less than N$ Five; or
(c)excisable goods is less than N$ Two.
(3)The most-favoured-nation-rate of duty specified in any tariff heading or subheading in Part 1 of Schedule 1 shall apply to any goods to which such heading or subheading relates if such goods were produced or manufactured in any territory -
(a)with the government of which an agreement has been concluded under section 56 and the agreement makes provision for the application of the most-favoured-nation-rate of duty in respect of the import of such goods from such territory; or
(b)the government of which has acceded to the General Agreement on Tariffs and Trade concluded in Geneva on 13 October 1947, if in respect of such territory the agreement applies as between the government of such territory and the Government of Namibia.
(4)Any export duty which may become payable in terms of section 54(4) on goods specified in Part 6 of Schedule 1, shall, at the time of entry for export of such goods, be paid for the benefit of the State Revenue Fund.
(5)Any duty, anti-dumping duty, countervailing duty and safeguard duty payable in terms of sections 58, 61, 62 and 63, respectively, shall be paid for the benefit of the State Revenue Fund in accordance with the section concerned.
(6)If the tariff heading or subheading under which any goods are classified in Part 1 of Schedule 1 is expressly quoted in any tariff item, surcharge item or fuel levy item or item of Part 2, 4, 5 or 6 of that Schedule, or in any item in Schedule 2 in which such goods are specified, the goods so specified in such tariff item, surcharge item, fuel levy item or item of that Part 2, 4, 5 or 6, or in such item of Schedule 2, shall be deemed not to include goods which are not classified under such tariff heading or subheading.
(7)
(a)The interpretation of Part 1 of Schedule 1 shall, subject to paragraph (b), be subject to the Explanatory Notes to the Harmonized System and to the Customs Co-operation Council Nomenclature issued by the Customs Co-operation Council, Brussels, from time to time.
(b)If the application of any part of the Explanatory Notes referred to in paragraph (a), or any addendum thereto or explanation thereof, is optional, the application of such part, addendum or explanation shall, notwithstanding that paragraph, be at the discretion of the Commissioner.
(c)The Commissioner shall obtain and keep in his or her office two copies of the Explanatory Notes referred to in paragraph (a) and shall effect thereto any amendment of which he or she is notified by the Council referred to in that paragraph from time to time, and shall record the date of effecting each such amendment, and any such amendment so recorded shall, for the purposes of this Act, be effective from such date.
(d)When in any legal proceedings any question arises as to the contents of the Explanatory Notes referred to in paragraph (a) or as to the date upon which any amendment thereto was effected in terms of paragraph (c), a copy of such Explanatory Notes as amended in terms of this subsection, duly certified by the Commissioner as a true copy, shall be prima facie evidence of the contents thereof and of the effective date of any amendment thereto.
(8)
(a)
(i)The Commissioner may in writing determine the tariff headings, tariff subheadings or items of any Schedule under which any imported goods or goods manufactured in Namibia shall be classified.
(ii)The acceptance by any officer of a bill of entry or the release of any goods as entered shall be deemed not to be a determination under subparagraph (i).
(b)Any determination made under paragraph (a) shall, subject to an appeal to the High Court of Namibia, be deemed to be correct for the purposes of this Act, and any amount due in terms of any such determination shall remain payable as long as such determination remains in force.
(c)The Commissioner shall within a period of 90 days from the date of any determination made under paragraph (a) or (d), or any withdrawal or amendment of such determination made under paragraph (d), publish such determination by notice in the Gazette.
(d)The Commissioner may, when he or she deems it expedient, in writing amend any determination made under paragraph (a), or withdraw it and make a new determination with effect from -
(i)the date of first entry of the goods concerned;
(ii)the date of the notice referred to in paragraph (c);
(iii)the date of the determination made under paragraph (a);
(iv)the date of such new determination; or
(v)the date of such amendment,
specified in such determination.
(e)An appeal against any determination made under paragraph (a) or (d), or any amendment of such determination made under paragraph (d), shall lie to the High Court of Namibia.
(f)An appeal contemplated in paragraph (e) shall, subject to section 106(1), be noted within a period of 30 days from the date of the publication in the Gazette of a notice under paragraph (c) relating to the determination or amendment which is appealed against.
(9)Save where -
(a)a determination has been made or amended, as the case may be, under subsection (8)(a) or (d); or
(b)any false declaration is made for the purposes of subsection (8),
there shall be no liability for any underpayment in respect of duty on any goods after a period of two years from the date of entry of such goods, if such underpayment is due to the acceptance of a bill of entry bearing an incorrect tariff heading, tariff subheading or item of any Schedule.
(10)Notwithstanding subsection (9), any determination made under subsection (8)(a) following upon an inspection of the books or documents of any importer or manufacturer, shall be deemed to have come into operation, in respect of the goods entered for customs and excise purposes, two years prior to the date on which the inspection commenced.

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

Subject to this Act, no person shall remove, receive, take, deliver or deal with or in any imported or excisable goods or fuel levy goods unless such goods have been duly entered.

53. Disposal of amounts of fuel levy

The Commissioner shall, notwithstanding section 51(1), dispose of any fuel levy paid in terms of that section as may be determined jointly by the Minister and any other Minister who may lay claim to any such levy, or part of such levy, by virtue of any provision in any other law.

54. General amendment of Schedules and amendment of Schedule 1

(1)Notwithstanding anything to the contrary in this Act contained, the Minister may, subject to section 65(8), by notice in the Gazette amend any Schedule to this Act, whether by means of imposing a new duty, or by increasing or decreasing an existing duty, or in any other manner, in order to conform to any amendment made by any other country in the common customs area and in accordance with the obligations imposed by or under the Customs Union Agreement of 11 December 1969, entered into between the Governments of Botswana, Lesotho, South Africa and Swaziland, and acceded to by the Government of Namibia on 4 December 1992, or by or under any other agreement entered into under section 55 or 56, as the case may be.
(2)The Minister may from time to time by notice in the Gazette -
(a)amend the General Notes to Schedule 1, or the Notes to Part 1 or to Part 2 of that Schedule in so far as it relates to imported goods -
(i)in order to give effect to any agreement amending the Geneva General Agreement on Tariffs and Trade concluded at Geneva on 13 October 1947, or to any agreement concluded under section 55;
(ii)in order to give effect to any request made by the Minister of Trade and Industry;
(iii)in order to give effect to any amendment to the Explanatory Notes to the Harmonized System or to the Customs Co-operation Council Nomenclature referred to in section 51(7), or to the Nomenclature set out in the Annex to the Convention on Nomenclature for the Classification of Goods in Customs Tariffs signed in Brussels in 1950;
(iv)by deleting any reference therein to any territory, if the government of such territory has, without the consent of the Government of Namibia, cancelled any preferential customs tariff rate applicable to any goods produced or manufactured in Namibia, on their being import into such territory; or
(v)when he or she deems it expedient in the public interest to do so;
(b)amend or withdraw or, if so withdrawn, insert Part 2, Part 3, Part 4 or Part 5 of Schedule 1, when he or she deems it expedient in the public interest to do so; or
(c)with or without retrospective effect and from a date specified in such notice, reduce any duty specified in any of the Parts referred to in paragraph (b).
(3)
(a)The Minister may from time to time, when he or she deems it expedient in the public interest to do so, by notice in the Gazette, authorise the Permanent Secretary to withdraw, with or without retrospective effect, and subject to such conditions as the Permanent Secretary may determine, any duty specified in Part 2 or Part 4 of Schedule 1.
(b)The Commissioner may at any time cancel, amend or suspend any withdrawal contemplated in paragraph (a).
(c)Any application for a withdrawal contemplated in paragraph (a) shall, with or without retrospective effect, be submitted to the Commissioner not later than six months from the date of entry for home consumption as provided in section 49(2).
(4)The Minister may, when he or she deems it expedient or in the public interest to do so, by notice in the Gazette impose an export duty, on such basis as he or she may determine, in respect of -
(a)any goods intended for export;
(b)any class or kind of goods intended for export; or
(c)any goods intended for export in circumstances specified in such notice,
and any export duty so imposed shall be set out in the form of a schedule to such notice which shall be deemed to be incorporated in Schedule 1 as Part 6 thereof and to constitute an amendment of that Schedule.
(5)
(a)Notwithstanding anything to the contrary in this Act contained, the Minister may, when he or she deems it expedient in the public interest to do so, by notice in the Gazette, insert Part 8 of Schedule 1, and if so inserted withdraw or amend that Part for the purpose of specifying that any duty leviable under any heading or item of Part 1, 2 or 4 of that Schedule shall not be leviable under that Part, but shall be leviable under that Part 8 at the time of entry for home consumption for use by any person, government, Ministry, administration or body as may be specified by him or her in such notice.
(b)For the purposes of this subsection, any amount leviable under any item of Part 8 of Schedule 1, shall be called an ordinary levy.
(c)Any ordinary levy contemplated in paragraph (b) shall be paid for the benefit of the State Revenue Fund as specified in section 51(1) and shall, for the purposes of that section, be deemed to be a duty paid in accordance with Schedule 1.
(d)Notwithstanding section 51(1), any ordinary levy paid in respect of any goods intended for consumption in any territory other than Namibia and which forms part of the common customs area, shall be paid by the Commissioner to the government of such territory at such times as he or she may determine.
(e)Subsections (6) and (7) shall mutatis mutandis apply to any notice published under this subsection.
(6)
(a)If any amendment made under this section has an effect which was not foreseen or intended, the Minister may, whether or not such amendment has ceased to have effect or has lapsed in terms of subsection (7), after consultation with the Minister of Trade and Industry, by notice in the Gazette adjust such amendment to the extent he or she deems appropriate, with effect from the date of such amendment or any later date, and any adjustment effected under this subsection shall be deemed to be an amendment under this section.
(b)Paragraph (a) shall, in so far as it can be applied, mutatis mutandis apply in respect of any amendment made by Parliament, which corresponds to an amendment made under this section, before the lapsing of such last-mentioned amendment in terms of subsection (7).
(7)Any amendment, withdrawal or insertion made under this section in any calendar year shall, unless the National Assembly, in consequence of the tabling in the National Assembly of such amendment, withdrawal or insertion under section 65 otherwise determines, lapse on the last day of the ensuing calendar year, but without detracting from the validity of such amendment, withdrawal or insertion before it has so lapsed.

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

The President may conclude an agreement with the government of any territory whereby rates of duty lower than the general rates of duty specified in Part 1 of Schedule 1 shall, on import into Namibia of goods specific in such agreement and produced or manufactured in such territory, be applied to such goods.

56. Agreements with other territories

(1)The President may, with the government of any territory, conclude an agreement in which agreement may, notwithstanding anything to the contrary in this Act contained, be provided that -
(a)goods produced or manufactured in, or imported into, Namibia shall be admitted into such territory free of duty or at special rates of duty, and that goods produced or manufactured in, or imported into, such territory shall be admitted into Namibia free of duty or at special rates of duty;
(b)arrangements (including arrangements providing for the prohibition, or quantitative or other limitation or restriction on the import of any goods) shall apply in respect of the admission of any goods into the territory of one of the parties from the territory of the other party, and in respect of the entry of, and the collection of duty on, goods on import into the territory of any party from a territory other than the territory of the other party; or
(c)each party to the agreement shall be compensated in respect of duty on such goods,
to the extent and in the manner agreed upon between the parties to, and specified in, the agreement.
(2)Payments made by the government of any territory to the Government of Namibia in terms of any agreement concluded under subsection (1) shall accrue to, and payments by the Government of Namibia to the government of any territory in terms of any such agreement shall be made as a drawback of revenue as a charge to, the State Revenue Fund.
(3)For the purposes of this Act, any agreement which purports to have been concluded in terms of any law relating to customs and which was being observed by Namibia immediately prior to the coming into operation of this Act as being in force between Namibia and any territory contemplated in subsection (1), shall be deemed to have been concluded under, and to be subject to, the powers conferred by, this section.

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

(a)Notwithstanding anything to the contrary in this Act contained, any fuel levy goods which are removed to the territory of a party to any customs union agreement concluded under section 56, or brought into Namibia from any such territory, shall, if a fuel levy has not been imposed by such party, be deemed to be goods exported from or goods imported into Namibia, as the case may be, and the provisions of this Act relating to the export from, or import into, Namibia of goods shall, subject to such arrangements as the Commissioner may in writing determine, apply to such goods until such time as such fuel levy is imposed by such party as provided in this Act.
(b)If any party to a customs union agreement referred to in paragraph (a) imposes a fuel levy as provided in this Act, the Commissioner may, with the approval of the Minister and notwithstanding section 51(1), in respect of any fuel levy paid in Namibia on any petrol or distillate fuel entered or removed for consumption in the territory of any such party, pay to such party such fuel levy for any period it remains so imposed.
(c)For the purposes of paragraph (b), the Commissioner may pay the fuel levy concerned on the strength of any documents, relating to the movement of such petrol or distillate fuel, in possession of any person as may be determined by the Commissioner.

58. Discrimination by other countries

(1)If the government of any territory has -
(a)directly or indirectly imposed any duty, charge or restriction on any goods entirely or partly produced or manufactured in Namibia and which is not imposed upon similar goods produced or manufactured in any other territory; or
(b)discriminated against the commerce of Namibia in such a manner as to place it at a disadvantage in comparison with the commerce of any third territory,
the Minister may in order to give effect to any recommendation made by the Minister of Trade and Industry, or when he or she deems it appropriate or in the public interest, by notice in the Gazette impose -
(i)on all goods or any class or kind of goods imported from the territory whose government has so acted; or
(ii)on all goods or any class or kind of goods imported, entirely or partly produced or manufactured in such territory,
additional duties not exceeding the value for duty purposes of such goods, and from a date to be specified in the notice there shall be paid on such goods, upon entry for home consumption thereof, the additional duties at the rates imposed in the notice, in addition to any other duties payable on such goods under this Act.
(2)Any additional duty imposed under subsection (1) shall be set out in the form of a schedule, which shall be deemed to be incorporated in Schedule 1 as Part 7 thereof and to constitute an amendment of that Schedule.
(3)Sections 54(7) and 65(8), (9) and (10) shall mutatis mutandis apply in respect of any amendment made under this section.

58A. Imposition of environmental levy

(1)A levy to be known as the environmental levy shall be leviable on goods imported into and goods manufactured in Namibia as may be specified in any item of Part 3 of Schedule No. 1.
(2)The goods on which an environment levy is imposed in terms of subsection (1), are known as environment levy goods.[section 58A inserted by Act 17 of 2016]

58B. Rate of environmental levy

The environmental levy shall be levied at a rate as may be specified in any item of Part 3 of Schedule No. 1 and the environmental levy so specified in such item shall be payable in addition to any duty prescribed in respect of the goods concerned in any heading or subheading of Part 1 or Part 2 of Schedule No. 1.[section 58B inserted by Act 17 of 2016]

59. Special provisions regarding the import of cigarettes

(1)The Permanent Secretary may prescribe the sizes and types of containers or packages, and the manner in which cigarettes shall be packed for import into Namibia.
(2)No person shall, subject to subsection (3), import any cigarettes into Namibia unless such cigarettes have been packed in a container or a package, and in the manner, prescribed under subsection (1), and a stamp impression in the form and manner determined by the Commissioner in writing has been made on or affixed to such container or package.
(3)Notwithstanding subsection (2), the Commissioner may allow cigarettes packed as provided for in that subsection to be imported, in such quantities and in such circumstances as he or she may deem appropriate, without such stamp impression having been made on, or affixed to, such containers or packages.
(4)No imported cigarettes shall be sold or disposed of, or removed from, the customs and excise warehouse concerned, except in accordance with this Act.

Chapter VI
ANTI-DUMPING, COUNTERVAILING AND SAFEGUARD DUTIES

60. General provisions regarding anti-dumping, countervailing and safeguard duties

(1)The goods specified in Schedule 2 shall, upon entry for home consumption, be liable, in addition to any other duty payable in terms of this Act, to the appropriate anti-dumping, countervailing or safeguard duties provided for in that Schedule in respect of such goods at the time of such entry, if they are imported from a supplier, or originate in a territory, specified in that Schedule in respect of such goods.
(2)
(a)The imposition of any anti-dumping duty in the case of dumping as defined by regulation, any countervailing duty in the case of subsidised export as so defined, or any safeguard duty in the case of disruptive competition as so defined, and the rate at which or the circumstances in which such duty is imposed in respect of any imported goods shall be prescribed by the Minister, on the recommendation of the Minister of Trade and Industry.
(b)Any anti-dumping or countervailing duty contemplated in paragraph (a) may be imposed in respect of the goods concerned with effect from the date on which any provisional payment in relation to anti-dumping or countervailing duty is imposed in respect of such goods under section 64.
(3)
(a)When any anti-dumping, countervailing or safeguard duty is imposed on any goods under this Chapter, the owner of any such goods stored in a customs and excise warehouse shall produce the invoice and other documents relating to such goods to the Controller not later than the time of entry of all, or any part of, such goods for removal from such warehouse.
(b)Paragraph (a) shall not apply in respect of goods entered for export from a customs and excise warehouse.
(4)An anti-dumping, countervailing or safeguard duty imposed under this Chapter shall not apply to any goods entered under any item specified in Schedule 3 or 4, unless such item is specified in Schedule 2 in respect of such goods.
(5)Notwithstanding section 61, 62 or 63, the Commissioner may, subject to such conditions as he or she may impose in each case, in writing exempt from the payment of any anti-dumping, countervailing or safeguard duty, any goods which are imported in such circumstances or in such quantities that the import of such goods does not, in his or her opinion, constitute regular import of such goods for trade purposes.

61. Imposition of anti-dumping duties

(1)The Minister may from time to time by notice in the Gazette amend Schedule 2 to impose an anti-dumping duty in accordance with section 60(2).
(2)The Minister may, on the recommendation of the Minister of Trade and Industry, from time to time by notice in the Gazette withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice, any anti-dumping duty imposed under subsection (1).
(3)Sections 54(7) and 65(8), (9) and (10) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under subsection (1) or (2) of this section.

62. Imposition of countervailing duties

(1)The Minister may from time to time by notice in the Gazette amend Schedule 2 to impose a countervailing duty in accordance with section 60(2).
(2)The Minister may, on the recommendation of the Minister of Trade and Industry, from time to time by notice in the Gazette withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice, any countervailing duty imposed under subsection (1).
(3)Sections 54(7) and 65(8), (9) and (10) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under subsection (1) or (2) of this section.

63. Imposition of safeguard duties

(1)The Minister may from time to time by notice in the Gazette amend Schedule 2 to impose a safeguard duty in accordance with section 60(2).
(2)The Minister may, on the recommendation of the Minister of Trade and Industry, from time to time by notice in the Gazette withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice, any safeguard duty imposed under subsection (1).
(3)Sections 54(7) and 65(8), (9) and (10) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under subsection (1) or (2) of this section.

64. Imposition of provisional payment

(1)The Minister may by notice in the Gazette -
(a)notify that he or she is investigating the imposition of an anti-dumping duty or a countervailing duty on goods imported from a supplier or originating in a territory; and
(b)impose a provisional payment in respect of goods contemplated in paragraph (a) for such period and for such amount,
as he or she may specify in such notice.
(2)The Minister may, by notice in the Gazette, extend the period for which the provisional payment is imposed under subsection (1)(b), or withdraw or reduce it with or without retrospective effect and to such extent as may be specified in the notice.
(3)Any provisional payment imposed under subsection (1)(b) shall, at the time of entry for home consumption of goods subject to such payment, be paid as security for, or may be set off against the amount of, any anti-dumping or countervailing duty which may retrospectively be imposed under section 61 or 62, as the case may be.
(4)If no anti-dumping or countervailing duty is imposed before expiry of the period for which a provisional payment under subsection (1)(b) in relation to the goods concerned has been imposed, the amount of such payment shall be refunded.
(5)If the amount of any provisional payment imposed under subsection (1)(b) on goods -
(a)exceeds the amount of any anti-dumping or countervailing duty imposed on such goods under section 61 or 62, the amount of the difference shall be refunded; or
(b)is less than the amount of the anti-dumping or countervailing duty imposed as contemplated in paragraph (a), such shortfall shall be written off.

Chapter VII
AMENDMENT OF DUTIES

65. Time when new or increased duties become payable

(1)The Minister may at any time in the National Assembly table a taxation proposal imposing any new duty under this Act, or increasing the rate of duty payable upon any goods specified in the proposal, or any amendment, withdrawal or insertion made under this Act, and such new duty or increased rate of duty shall, subject to subsection (2), from the time when the proposal was so tabled be payable on all goods which have not at such time been entered for home consumption.
(2)When the Minister, under subsection (1), tables a taxation proposal relating to imported or excisable goods, any goods which the Minister may specify in such proposal for the purposes of this subsection shall, though entered for home consumption prior to the time of such proposal and notwithstanding that such goods have passed out of customs and excise control, become liable to the new duty imposed or to the difference between the rate of duty at the time of the tabling of, and the increased rate provided for in, such proposal, if such goods have at the time of the tabling of such proposal not been delivered from the stock of an importer, manufacturer or such class of dealer as the Minister may in such proposal specify.
(3)For the purposes of this section any goods which are specified by the Minister in any taxation proposal for the purposes of subsection (2) and which, at the time of the tabling of such proposal are in transit to an importer, manufacturer or a class of dealer so specified by the Minister, shall be deemed to form part of the stock of such importer, manufacturer or dealer, as the case may be, notwithstanding any terms to the contrary of any contract relating to the sale or delivery of such goods.
(4)When the Minister has specified any goods in any taxation proposal for the purposes of subsection (2), every importer or manufacturer or dealer specified in such proposal shall, in respect of any goods so specified -
(a)forthwith take stock of all such goods in his or her stock at the time when the proposal was tabled, and make a clear, accurate and separate record of such imported and excisable goods;
(b)within seven days from the date on which the proposal was tabled under subsection (1), deliver to the Controller a sworn statement containing a description, including the quantities, of such imported and excisable goods separately, which were in his or her stock at such time, and any other information which the Commissioner may require of such importer; and
(c)upon or before the last working day of the month following the month in which the proposal was tabled, pay to the Controller the amount of duty payable by him or her under subsection (2) in respect of the goods concerned.
(5)If the Minister, in any taxation proposal for the purposes of subsection (2), states that any goods specified in such proposal shall be liable to the duties so specified, if they have not been delivered from the stock of a wholesale dealer at the time of such proposal, then subsection (4) shall apply to the stock of such wholesale dealer and of any retail dealer conducting his or her business on the same premises as such wholesale dealer.
(6)The Commissioner may, notwithstanding subsection (5), upon production by a wholesale dealer referred to in that subsection of such proof as the Commissioner may require, exclude, for the purposes of subsection (2), from the stock or the liability for payment of duty of such wholesale dealer -
(a)stock of a class or kind which are sold by such retail dealer only; and
(b)such proportion of the total duty payable by such wholesale dealer as is represented by the proportion of retail sales to total sales of the goods concerned during the period of three months immediately preceding the date of such proposal, such proportion to be calculated on the basis of quantities of each commodity concerned.
(7)For the purposes of this section -
(a)“dealer” means any person who deals in any goods to which this Act relates and includes a club, a co-operative society of any nature or any statutory body;
(b)“retail dealer” means, subject to paragraph (c), any dealer who deals in, or who holds a licence under any law to deal in, as the case may be, retail quantities of goods;
(c)“wholesale dealer” means any dealer who deals in, or who holds a licence under any law to deal in, as the case may be, wholesale quantities of goods, and the business and stock of a wholesale dealer shall be deemed to include the business and stocks of any retail dealer who conducts business on the same premises on which the wholesale dealer conducts his or her business; and
(d)“deliver” includes any form of delivery, excluding traditio brevi manu or constitutum possessorium.
(8)A notice in the Gazette by means of which the Minister under any provision of this Act amends any Schedule, imposes any new duty, or amends or withdraws any existing duty, shall, notwithstanding subsection (1), be tabled by the Minister in the National Assembly within a period of 21 days after the promulgation of such notice, if the National Assembly is then in ordinary session, or if the National Assembly is not then in ordinary session, within a period of 21 days after the commencement of its next ensuing ordinary session, and shall remain on the Table of the National Assembly for a period of not less than 28 consecutive days, and if that session is terminated before such period of 28 days has lapsed, such notice shall again be tabled in the National Assembly within a period of 21 days after the commencement of its next ensuing ordinary session.
(9)If the National Assembly, during the period of 28 days referred to in subsection (8), passes a resolution relating to the notice on the Table as contemplated in that subsection, such resolution shall not affect the validity of anything done in terms of such notice until the date immediately prior to the date upon which such resolution was passed, or to any right, privilege, obligation or liability acquired, accrued or incurred at such date in terms of such notice.
(10)If in any legal proceedings any question arises as to whether the Minister has in fact tabled a taxation proposal or a copy of a notice as described in this section, or as to the time when such proposal or notice was tabled, or as to the particulars contained in such proposal or notice, a copy of such proposal or notice, certified by the Secretary of the National Assembly to be a true copy, shall be prima facie evidence that such proposal or notice was tabled, of the date upon which it was tabled and of the particulars contained therein.

66. Contract prices may be varied to extent of alteration in duty

(1)When any duty on any goods is imposed or increased, directly or indirectly, by the amendment in any manner of any Schedule to this Act, and such goods, in pursuance of a contract made before such duty or increased duty became payable, are thereafter delivered to and accepted by the purchaser, the seller of the goods may, in the absence of an agreement to the contrary, recover from the purchaser, in addition to the contract price, a sum equal to any additional amount paid by him or her by reason of such duty so imposed, or equal to such increase.
(2)When any duty on any goods is withdrawn or decreased, directly or indirectly, by amendment in any manner of any Schedule to this Act, and such goods in pursuance of a contract made before the withdrawal or decrease became effective, are thereafter delivered to the purchaser, the purchaser of the goods may, in the absence of an agreement to the contrary, if the seller has in respect of such goods had the benefit of the withdrawal or decrease, deduct from the contract price a sum equal to such duty so withdrawn, or equal to such decrease.
(3)This section shall also apply to a contract for the hiring, leasing or use of any goods for the purpose of rendering a service at a contract price, and the expressions “seller” and “purchaser” shall be construed as including the person by whom and the person to whom the goods are hired or leased, or the service rendered respectively.

Chapter VIII
LICENSING

67. Licence fees according to Schedule 8

(1)No person shall perform any act in relation to, or be in possession of or use anything in respect of, which a licence is required under this Act, unless he or she has obtained the appropriate licence prescribed in Schedule 8, which licence shall not be issued unless the licence fee prescribed in that Schedule has been duly paid.
(2)The -
(a)requirements;
(b)form of application;
(c)application fee;
(d)procedures relating to the application, including the period of time allowed for the granting or refusal of the application; and
(e)the form of the licence,
pertaining to any licence referred to in subsection (1), or the granting of such licence, may be prescribed by regulation.
(3)An application for a licence referred to in subsection (1) shall, in the form and in accordance with the procedures prescribed by regulation, be submitted to the Commissioner for consideration.
(4)The Commissioner shall consider an application for a licence submitted in terms of subsection (3) and may, subject to subsection (5) -
(a)refuse the licence; or
(b)grant the licence; or
(c)grant the licence subject to such conditions as he or she may determine; or
(d)refer the application to the applicant with a request for further particulars relating to the application as the Commissioner may deem necessary.
(5)The Commissioner may, subject to an appeal to the Minister, refuse any application for the granting of a new licence or any application for the renewal of an existing licence, or may cancel or suspend for a specified period any existing licence, if the applicant or the holder of such licence, as the case may be -
(a)has contravened or failed to comply with any provision of this Act; or
(b)has been convicted of an offence under this Act; or
(c)has been convicted of any offence of which dishonesty is an element.
(6)The Minister may, whenever he or she deems it expedient in the public interest to do so, by notice in the Gazette amend Schedule 8, from such date and subject to such conditions as he or she may determine and specify in such notice.
(7)Sections 54(7) and 65(8), (9) and (10) shall mutatis mutandis apply in respect of any amendment made under subsection (6) of this section.

68. Customs and excise warehouse licences

(1)Before an application for the granting of a customs and excise warehouse licence shall be considered, the person applying for such licence shall furnish to the Commissioner security in such manner, form, of such nature and in such amount as the Commissioner may in writing determine.
(2)The Commissioner may -
(a)at any time in writing require the holder of a licence referred to in subsection (1) to alter or renew the manner, form, nature or amount of any security contemplated in that subsection in such manner as the Commissioner may determine; or
(b)by endorsement permit a licence to be transferred from one customs and excise warehouse to another customs and excise warehouse in the area controlled by the same Controller and in the possession of the person to whom the licence has been issued, but no customs and excise warehouse licence shall be transferable from one person to another.
(3)
(a)Not more than one licence shall, subject to paragraph (b), be issued in respect of any customs and excise warehouse.
(b)The Commissioner may, notwithstanding paragraph (a) and on such conditions as he or she may in each case impose, issue a licence to the owner of any customs and excise storage warehouse in which fuel levy goods are stored, and to each person who obtains for distribution for his or her own account such goods from such warehouse.
(c)The owner of a warehouse referred to in paragraph (a) who is licensed as contemplated in this section shall, subject to paragraph (d), be liable for the fulfilment of all obligations under this Act in respect of or relating to such goods in such warehouse.
(d)Each person to whom a licence is issued under this section shall be liable for any liability incurred under this Act in respect of goods taken or removed by him or her from such warehouse.

69. Agricultural distillers

(1)After the commencement date of this Act, a licence under this Act as an agricultural distiller shall not be granted to any person -
(a)who had not at any time before such commencement date been licensed as an agricultural distiller under any law relating to excise; or
(b)who, after such commencement date, has for any continuous period of time of more than twelve months not been the holder of a licence as an agricultural distiller issued under this Act.
(2)No licence issued under this Act to any person as an agricultural distiller may be transferred to any other person or from one farm to another, excluding -
(a)in circumstances which the Commissioner may deem exceptional and appropriate; or
(b)in the event of the death of the licensee or the expropriation in terms of the Expropriation Ordinance 1978 (Ordinance No. 13 of 1978) of a farm in respect of which the licence was issued, with the written permission of the Commissioner and subject to such conditions as he or she may determine.
(3)
(a)Any licence issued under this Act to any person as an agricultural distiller shall, subject to subsection (2), lapse upon the death of the licensee or upon conviction of the licensee of any offence under this Act or any law relating to the illicit manufacture, carriage, supply or possession of intoxicating liquor.
(b)For the purposes of this subsection the imposition of a penalty by the Commissioner under section 101 shall be deemed to be a conviction under this Act.
(4)Subsections (2) and (4) of section 70 shall not apply in the case of an agricultural distiller who annually produces a quantity of spirits which exceeds a quantity determined by, and who produces such spirits for a purpose approved by, the Permanent Secretary by rule.

70. Stills to be licensed

(1)No person shall, subject to subsection (2), own or have in his or her possession or under his or her control any still, except under a licence prescribed in Schedule 8 and subject to the rules, issued in the name of such person.
(2)Notwithstanding subsection (1), the Permanent Secretary may by rule exempt from all or any of the provisions of subsection (1) -
(a)any licensed still maker in so far as any still manufactured or imported by him or her for sale and in his or her possession is concerned; or
(b)any person in so far as any still is concerned which he or she has proved to the Permanent Secretary is in his or her possession solely as a curiosity or ornament or is used solely for any such purpose as the Permanent Secretary may so prescribe.
(3)Subsections (2) and (3) of section 69 shall mutatis mutandis apply in respect of any licence issued in respect of a still under this Act to any person to whom a licence as an agricultural distiller under this Act has been or had at any time been issued.
(4)Subsection (3), shall not apply in respect of any licence relating to a still which is held by any agricultural distiller referred to in subsection (4) of section 69.
(5)
(a)If any agricultural distiller to whom a licence in respect of a still has been issued under this Act voluntarily surrenders such still to the Minister, the Commissioner may, out of moneys appropriated by Parliament for the purpose, pay to him or her, as compensation, such an amount as the Commissioner deems to be the current market value of such still.
(b)If any person has surrendered any still as contemplated in paragraph (a), no licence to own a