Amended by rates and monetary amounts and amendment of revenue laws act 32 of 2019 amended by taxation laws amendment act 34 of 2019. Customs and excise act 20 of 1998 namibia legal database. Section 1 of the customs and excise act 1964, hereinafter referred to. This paper evaluates the scope of the powers of the minister of finance upon a request from the minister of trade and industry to amend schedule 1 to the customs and excise act 91 of 1964 hereafter, cea in respect of imported goods as provided by section 481b of the cea. Schedule 3 amendment of legislation affected by this act tax administration act, no. Replacement of rules under section 8 of act 91 of 1964 1. Customs and excise amendment act 95 of 1965 customs and excise amendment act 57 of 1966 customs and excise amendment act 96 of 1967 customs and excise amendment act 85 of 1968 southwest africa affairs act 25 of 1969 customs and excise amendment act 105 of 1969 customs and excise amendment act 98 of 1970 customs and excise amendment act 89 of 1971. To provide for the levying, imposition, payment and collection of customs and excise duties, of a surcharge and of a fuel levy. Presentation to staff in the cape town compliance centre on. To provide for the levying of customs and excise duties and a surcharge. Export processing zones government notice 87 of 1996 gg 1298 came into force on date of publication.
Be it enacted by the parliament of the republic of south africa, as follows. Customs and excise act 91 of 1964 south african government. Amended by rates and monetary amounts and amendment of revenue laws act 21 of 2018. Second round of customs control bill released on 18 april 2011. Please note that most acts are published in english and another south african official language.
Acts online provides legislation, including amendments and regulations, in an intuitive, online format. Amended by tax administration laws amendment act 22 of 2018. Dealing in counterfeit goods prohibited and an offence. Introduction to the draft customs control bill and draft. Customs duties are imposed by the customs and excise act 91 of 1964. A case study of the customs administrative penalty provision. We offer a proactive and flexible approach to problem solving, out of the box thinking and one on one assessment of the issues at hand, none of my clients are just a number. Provides the rates payable or for remissi on in terms of any set of rules or parameters to qualify for diswpensation or relief. The customs and excise act, 1971 date of commencement subject to section 12 1st march, 1969. Customs and excise act 91 of 1964 the need for change draft bills issued on 30 october 2009. They are usually calculated as a percentage of the value of the goods set in the schedules to the customs and excise act. Interpretational matters definitions for purposes of rules for section 8. This act may be cited as the customs and excise act, 1971, and, subject to subsection 2 shall, except as may otherwise be provided, be deemed to have come into force. Doe international trade administration commission act, 2002 itac sars.
Due to the sheer volume of the act, its rules, its schedules also known as the tariff book and the. Extent of inspectors powers in relation to counterfeit goods. Administration, general duties and powers of commissioner and officers, and application of act. Customs and excise act 91 of 1964 ss 204, 38, 39 and 114 do not create an embargo in favour of the commissioner preventing a liquidator from taking possession of property in terms of the insolvency act 24 of 1936 until duty and vat is paid. View rules assented to 27 july, 1964 date of commencement. Note changes authorised by subpart 2 of part 2 of the legislation act 2012 have been made in this official reprint. African beer shall have the meaning assigned to it by the liquor licences act, no. African customs union and belgium and the netherlands.
Amended by rates and monetary amounts and amendment of revenue laws act 32 of 2019. Customs and excise act 20 of 1998 gg 1900 brought into force on. A court order in a taxpayers favour does not allow such taxpayer to deviate from the provisions of the customs and excise act, no 91 of 1964 act. Once sars confirms that the goods are liable to forfeiture, the goods must be seized. The relevance of the customs act to procurement whatisgovernedbythecustomsact.
The amendments contained in this draft are merely proposals which are subject to change and final approval by the minister. This act gg 1900 repeals the customs and excise act 91 of 1964 rsa gg 866, which replaced the customs act 55 of 1955 and the excise act 62 of 1956. The following rules are hereby inserted in the rules to the customs and excise act, 1964 act no. Amendment of section 1 of act 91 of 1964, as amended by section 1 of act 95 of 1965, section 1 of act 57 of 1966, section 1 of act 105 of 1969, section 1 of. Customs and excise highlights south african tax guide. We are the leading resource for freely available legislation in south africa and are used daily by thousands of professionals and industry leaders. Doe guidelines for recommendations on the importation and exportation of crude oil and petroleum products, 2006 import and export guidelines. View this act online purchase a pdf copy of this act. Customs and excise rules act 91 of 1964 including amendments published up to 6 march 2015 2 00. Customs and excise amendment of section 1 of act 91 of 1964. The purpose of this paper is to assess the scope of the powers of the minister of finance upon a request from the minister of trade and industry to amend schedule 1 to the customs and excise act 91 of 1964 hereafter, cea, in respect of imported goods as provided for by section 481b of the cea. Amendment of section 1 of act 91 of 1964, as amended by section 1 of. They are usually calculated as a percentage of the value of the goods set in.
Nov 04, 2010 we offer a proactive and flexible approach to problem solving, out of the box thinking and one on one assessment of the issues at hand, none of my clients are just a number. Customs and excise rules act 91 of 1964 including amendments published up to 6 march 2015 19. Customs and excise act 1996 customs and excise act 2018 comments on any significant change section heading section heading 1 short title and commencement 1 2 title commencement sections are separated to conform to the current style of legislation. Cliffe dekker hofmeyr customs and excise highlights. The scope of the powers of the minister of finance in. Environmental levy in respect of carbon tax imposed in terms of carbon tax act, 2019 application of provisions and definitions 54fd. Customs and excise rules act 91 of 1964 including amendments published up to september 2019 102. In terms of section 7515 of the customs and excise act, 1964, schedule no. Customs and excise rules act 91 of 1964 including amendments published up to 23 december 2019 2 a with effect from 1 october 2006 for the purposes of any rule published under any section of the act, unless otherwise specified or the context otherwise indicates. Specified country content of goods subject to lower rates of duty than in customs tariff. The core principles of customs duty and excise duty have never been explored.
Inspectors powers in relation to counterfeit goods. Regulations under the customs and excise act, 1964. They are levied on imported goods with the aim of raising revenue and protecting the local market. The electronic versions of these schedules were developed to provide stakeholders with easy access to the relevant duties and levies applicable to all goods imported into, manufactured locally in, or exported from, the republic. Customs and excise1 customs and excise customs and excise act 20 of 1998. Customs and excise act 911964 customs and excise act 911964 customs and excise act 911964 gn 19871951 and gn r431966 act 161964 customs and excise act 911964. Section 4 of the customs and excise act, 1964 is hereby amended by the addition of the following paragraphs. Customs and excise rules act 91 of 1964 including amendments published up to 23 december 2019 7 7. Section 64e of the act allows the commissioner to confer accredited client status on applicants who meet certain criteria.
Under sections 19a and 120 of the customs and excise act, 1964, the rules published in government notice r. Presentation to staff in the cape town compliance centre. Sars may only detain goods to establish whether the goods are liable to forfeiture. With acts you are guaranteed the latest and most up to date resource for your legislative needs. This act was brought into force on 1 august 1998 by gn 1861998 gg 1918. A case study of the customs administrative penalty. By the insertion in part 1 of the following note and decision.
Current customs and excise act in force since 1964 as amended many amendments and restructuring over the years. You are hereby kindly notified of the following arrangements with regard to the issuing of permits. Customs and excise act 1996 no 27 as at 01 october 2018. Customs duties customs duties are imposed by the customs and excise act 91 of 1964.
In terms of section 75 of the customs and excise act, 1964, schedule no. Comments due by 26 february 2010 draft customs control bill operational issues draft customs duty bill duty liability. The rules made under section 8 of the customs and excise act are hereby repealed in its entirety and replaced by the following rules. Section 3 of the customs and excise act, 1964, is hereby amended a by the substitution for subsections 1 and 2 of the following subsections. The following chapter is hereby inserted in the customs and excise act, 1964 after chapter x. Please contact your local agency office for advice. The scope of the powers of the minister of finance in terms. Customs and excise act 20 of 1998 regulations 1997087. The scope of the powers of the minister of finance in terms of section 481b of the customs and excise act 91 of 1964. Introduction to the draft customs control bill and. Appeal and dispute provisions this draft legislation is released for public information. Liability for and payment of duties, rules for section 38 of the act, as per gg 41798, notice no.
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