Customs and Excise Amendment Act 101 of 1985

The Customs and Excise Amendment Act 101 of 1985 intends:

• to amend the Customs and Excise Act, 1964, so as
  • to withdraw, in respect of aircraft, the requirement that a list of passengers be submitted on arrival of such aircraft in the Republic; 
  • to abolish, in respect of aircraft arriving in the Republic, the prescribed form relating to sealable goods;
  • to make other provision regarding goods imported by post;
  • to oblige persons entering or leaving the Republic to pay to the Controller such duties as may be assessed by an officer in respect of goods declared by them;
  • to provide for the determination of the transaction value, for customs duty purposes, of goods sold in transit and of the duty applicable in respect of goods imported into or manufactured in the Republic which are liable to duty and which were removed, taken or delivered without entry for home consumption having been made;
  • to prohibit certain acts in respect of imported or excisable goods intended for home consumption which have not been duly entered for home consumption;
  • to make new provision for the determination of the value, for the purposes of certain duties, of certain imported goods and certain goods manufactured in the Republic;
  • to make further provision with regard to the interpretation of sections 65, 66 and 67 of the said Act;
  • to further regulate the granting of rebates or refunds of duty in respect of losses or deficiencies of certain wine spirits and certain other spirits;
  • to delete certain references to rebates or refunds of duty in respect of losses or deficiencies in so far as they apply to aviation spirit and kerosene; 
  • to create a certain legal fiction in connection with particular forms and invoices;
  • to extend the lien in favour of the State for duties unpaid to certain additional goods and to certain machinery, plant and equipment;
  • to amend Schedule No. 1 to the said Act;
  • to provide for the continuation of certain amendments of Schedules Nos. 1, 2, 3, 4 and 6 to the said Act;
  • to provide for the commencement of a certain amendment of Schedule No. 4 to the said Act; and
  • to provide for the application of section 40 of the said Act in relation to certain panel vans; and
• to provide for matters connected therewith.

Commencement

31 July 1985