Customs and Excise Amendment Act 98 of 1993

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98 of 1993

The Customs and Excise Amendment Act 98 of 1993 intends:

to amend the Customs and Excise Act, 1964, so as
to further regulate the disclosure of information;
to exclude certain dealers in excisable goods from licensing;
to further regulate liability for duties and the entry of goods;
to further regulate disposal of fuel levy;
to further regulate the calculation of the value for excise duty purposes and the refunds of duties on distillate fuel;
to extend and amend the provisions regarding offences;
to prohibit the removal of detained goods;
to further regulate the detention of goods for the purpose of other laws;
to amend Schedule No. 1 to the said Act;
to provide for the continuation of certain amendments of Schedules 1 to 6 to the said Act; and
to effect certain textual alterations; and
to provide for matters connected therewith.

9 July 1993