Files
| Attachment | Size |
|---|---|
| act-52-1986.pdf | 1.55 MB |
52 of 1986
The Customs and Excise Amendment Act 52 of 1986 intends:
- to amend the Customs and Excise Act, 1964, so as
- to make special provision in regard to the appointment of places of entry for the Republic;
- to make other provision regarding goods imported by post;
- to provide further for the manufacture of excisable goods and the collection of excise duty;
- to further regulate the liability for duty on excisable goods, sales duty goods and imported goods;
- to make further provision regarding the operation of the determination by the Commissioner for Customs and Excise of the classification of goods with reference to the duty payable thereon;
- to further regulate the imposition of anti-dumping duties;
- to make further provision regarding the operation of the determination by the Commissioner for Customs and Excise of the value of imported goods for customs duty purposes;
- to further regulate rebate of duty in respect of certain goods entered for use in certain activities;
- to provide further for liability for duty arising after entry of certain goods under rebate of duty;
- to increase certain penalties and create or amend certain offences;
- to make further provision regarding the registration of certain motor vehicles; and
- to provide
- for the furnishing of certain information regarding the compilation and tabulation of certain statistics;
- for the continuation of certain amendments of Schedules Nos. 1, 3, 4, 5 and 6 to the said Act; and
- for the extension and commencement of certain rebates; and
- to provide for matters connected therewith.
Commencement
13 June 1986
