Customs and Excise Act 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.

Commencement

• 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)

Amendments

• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2023
• Amended by Tax Administration Laws Amendment Act 18 of 2023
• Amended by Taxation Laws Amendment Act 17 of 2023
• Amended by Taxation Laws Amendment Act 20 of 2022
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022
• Amended by Tax Administration Laws Amendment Act 16 of 2022
• Amended by Tax Administration Laws Amendment Act 21 of 2021
• Amended by Taxation Laws Amendment Act 20 of 2021
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2021
• Amended by Tax Administration Laws Amendment Act 24 of 2020
• Amended by Taxation Laws Amendment Act 23 of 2020
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act  22 of 2020
• Amended by Tax Administration Laws Amendment Act 33 of 2019
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 32 of 2019
• Amended by Taxation Laws Amendment Act 34 of 2019
• Amended by Customs and Excise Amendment Act 13 of 2019
• Amended by Taxation Laws Amendment Act 23 of 2018
• Amended by Tax Administration Laws Amendment Act 22 of 2018
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018
• Amended by Taxation Laws Amendment Act 17 of 2017
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017
• Amended by Tax Administration Laws Amendment Act 13 of 2017
• Amended by Tax Administration Laws Amendment Act 16 of 2016
• Amended by Taxation Laws Amendment Act 15 of 2016
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2016
• Amended by Taxation Laws Amendment Act 25 of 2015
• Amended by Tax Administration Laws Amendment Act 23 of 2015
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2015
• Amended by Tax Administration Laws Amendment Act 44 of 2014
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 42 of 2014
• Amended by Customs and Excise Amendment Act 32 of 2014
• Amended by Tax Administration Laws Amendment Act 39 of 2013
• Amended by Taxation Laws Amendment Act 31 of 2013
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 23 of 2013
• Amended by Taxation Laws Amendment Act 22 of 2012
• Amended by Tax Administration Laws Amendment Act 21 of 2012
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2012
• Amended by Taxation Laws Second Amendment Act 25 of 2011
• Amended by Taxation Laws Amendment Act 24 of 2011
• Amended by Voluntary Disclosure Programme and Taxation Laws Second Amendment Act 8 of 2010
• Amended by Taxation Laws Amendment Act 7 of 2010
• Amended by Taxation Laws Second Amendment Act 18 of 2009
• Amended by Taxation Laws Amendment Act 17 of 2009
• Amended by Revenue Laws Second Amendment Act 61 of 2008
• Amended by Revenue Laws Amendment Act 60 of 2008
• Amended by Taxation Laws Amendment Act 3 of 2008
• Amended by Revenue Laws Second Amendment Act 36 of 2007
• Amended by Revenue Laws Amendment Act 35 of 2007
• Amended by Taxation Laws Second Amendment Act 9 of 2007
• Amended by Taxation Laws Amendment Act 8 of 2007
• Amended by Revenue Laws Second Amendment Act 21 of 2006
• Amended by Revenue Laws Amendment Act 20 of 2006
• Amended by Second Small Business Tax Amnesty and Amendment of Taxation Laws Act 10 of 2006
• Amended by Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006
• Amended by National Credit Act 34 of 2005
• Amended by Revenue Laws Second Amendment Act 32 of 2005
• Amended by Revenue Laws Amendment Act 31 of 2005
• Amended by Taxation Laws Second Amendment Act 10 of 2005
• Amended by Taxation Laws Amendment Act 9 of 2005
• Amended by Second Revenue Laws Amendment Act 34 of 2004
• Amended by Revenue Laws Amendment Act 32 of 2004
• Amended by Taxation Laws Amendment Act 16 of 2004
• Amended by Revenue Laws Amendment Act 45 of 2003
• Amended by Exchange Control Amnesty and Amendment of Taxation Laws Act 12 of 2003
• Amended by Revenue Laws Amendment Act 74 of 2002
• Amended by Taxation Laws Amendment Act 30 of 2002
• Amended by Second Revenue Laws Amendment Act 60 of 2001
• Amended by Revenue Laws Amendment Act 19 of 2001
• Amended by Revenue Laws Amendment Act 59 of 2000
• Amended by Taxation Laws Amendment Act 30 of 2000
• Amended by Revenue Laws Amendment 53 of 1999
• Amended by Taxation Laws Amendment Act 32 of 1999
• Amended by Taxation Laws Amendment Act 30 of 1998
• Amended by South African Revenue Service Act 34 of 1997
• Amended by Taxation Laws Amendment Act 27 of 1997
• Amended by Customs and Excise Amendment Act 44 of 1996
• Amended by Customs and Excise Amendment Act 45 of 1995
• Amended by Customs and Excise Amendment Act 19 of 1994
• Amended by Customs and Excise Amendment Act 98 of 1993
• Amended by Customs and Excise Second Amendment Act 105 of 1992
• Amended byCustoms and Excise Amendment Act 61 of 1992
• Amended by Customs and Excise Amendment Act 111 of 1991
• Amended by Customs and Excise Amendment Act 59 of 1990
• Amended by Customs and Excise Amendment Act 68 of 1989
• Amended by Liquor Products Act 60 of 1989
• Amended by Legal Succession to the South African Transport Services Act 9 of 1989
• Amended by Customs and Excise Amendment Act 69 of 1988
• Amended by Customs and Excise Amendment Act 84 of 1987
• Amended by Transfer of Powers and Duties of the State President Act 97 of 1986
• Amended by Customs and Excise Amendment Act 52 of 1986
• Amended by Customs and Excise Amendment Act 101 of 1985
• Amended by Customs and Excise Amendment Act 89 of 1984
• Amended by Customs and Excise Amendment Act 89 of 1983
• Amended by Customs and Excise Amendment Act 86 of 1982
• Amended by Customs and Excise Amendment Act 114 of 1981
• Amended by Customs and Excise Amendment Act 98 of 1980
• Amended by Customs and Excise Amendment Act 110 of 1979
• Amended by Customs and Excise Amendment Act 93 of 1978
• Amended by Second Customs and Excise Amendment Act 112 of 1977
• Amended by Customs and Excise Amendment Act 12 of 1977
• Amended by Customs and Excise Amendment Act 105 of 1976
• Amended by Customs and Excise Amendment Act 71 of 1975
• Amended by Second Cusoms and Excise Amendment Act 64 of 1974
• Amended by Parliamentary Service Act 33 of 1974
• Amended by Customs and Excise Amendment Act 7 of 1974
• Amended by Customs and Excise Amendment Act 68 of 1973
• Amended by Customs and Excise Amendment Act 103 of 1972
• Amended by Customs and Excise Amendment Act 89 of 1971
• Amended by Customs and Excise Amendment Act 98 of 1970
• Amended by Customs and Excise Amendment Act 105 of 1969
• Amended by Customs and Excise Amendment Act 85 of 1968
• Amended by Customs and Excise Amendment Act 96 of 1967
• Amended by Customs and Excise Amendment Act 57 of 1966
• Amended by Customs and Excise Amendment Act 95 of 1965