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Customs and Excise Act 91 of 1964

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91 of 1964

The Customs and Excise Act 91 of 1964 intends:

  • to provide for the levying of customs and excise duties, the prohibition and control of the importation or manufacture or certain goods and
  • for matters incidental thereto.


  • 1 January 1965
  • 1 April 2021, Section 58A of the Customs and Excise Act, No. 91 of 1964, as inserted by section 5 of the Tax Administration Laws Amendment Act, No. 22 of 2018 (Gazette 44383 of 1 April 2021)



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