Customs and Excise Amendment Act 86 of 1982

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86 of 1982

The Customs and Excise Amendment Act 86 of 1982 intends:

  • to amend the Customs and Excise Act, 1964, so as
    • to further regulate the transfer of goods to certain warehouses, the adjustment of bills of entry which are incorrect or invalid or have been passed in error, and the disposal of goods on failure to make due entry;
    • to provide for the determination of the time of entry for home consumption of certain imported goods;
    • to define further the powers of the Minister of Finance to table in the House of Assembly taxation proposals and to amend Schedule No. 1 to the said Act;
    • to determine in greater detail the powers of the Commissioner for Customs and Excise regarding licences required in terms of the sald Act;
    • to provide for the transfer in certain circumstances of licences issued under the said Act to persons as agricultural distillers;
    • to make new provision for determining the value for customs duty purposes of imported goods;
    • to effect certain textual alterations;
    • to further regulate rebate of duty in respect of certain goods entered for use in factories, and refunds of duty or other charges in respect of dutiable goods; 
    • to extend the provisions of the said Act relating to the set off of certain overpayments in respect of excise duty against amounts due in respect of such duty;
    • to extend the provisions regarding offences; to repeal section 96A of the said Act as to the power of the said Minister to amend any Schedule to the said Act in certain circumstances;
    • to define further the liability of agents for the fulfilment of the obligations imposed on their principals; and
    • to delete certain provisions relating to the prohibition of the importation of certain goods; to provide for the continuation of certain amendments of Schedules Nos. 1, 3, 4, 5 and 6 to the said Act;
    • to amend Schedule No. 1 to the said Act; and
  • to provide for matters connected therewith.

Commencement

16 June 1982

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