Customs and Excise Second Amendment Act 105 of 1992

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105 of 1992

The Customs and Excise Second Amendment Act 105 of 1992 intends:

to amend the Customs and Excise Act, 1964, so as
to further regulate the disclosure of certain information and the acceptable sufficient evidence of the tabling in the House of Assembly by the Minister of Finance of taxation proposals;
to make other provision regarding the calculation of the value for excise duty purposes of certain goods manufactured in the Republic;
to provide further for determining the value for duty purposes of motor vehicles, used outside the Republic, being imported into the Republic;
to further regulate the refund of duty;
to extend the penal provisions;
to exclude the importation of certain publications or objects from the provisions of the said Act;
to amend Schedule No. 1 to the said Act;
to provide for the continuation of certain amendments of Schedules Nos. 1 to 6 to the said Act; and
to effect certain textual alterations; and
to provide for matters connected therewith.

3 July 1992