Customs and Excise Amendment Act 93 of 1978

The Customs and Excise Amendment Act 93 of 1978 intends:

• to amend the Customs and Excise Act, 1964, so as:
  • to further regulate the production or documents relating to imported goods and entries;
  • to provide for the amendment of Schedule No. 2 to the said Act with retrospective effect, for establishing the value for customs duty purposes of certain imported goods, for establishing the value for excise duty purposes of certain goods manufactured in the Republic and for establishing the value for sales duty purposes of certain goods manufactured in the Republic; 
  • to empower the Secretary for Customs and Excise to pay certain drawbacks of customs duty and to allow certain deductions from the dutiable quantity of certain fermented beverages manufadured in the Republic;
  • to further regulate the non-declaration of certain goods;
  • to increase the jurisdiction of magistrates' courts in respect of certain proceedings under the said Act;
  • to regulate the disposal of certain unclaimed goods; to alter the circumstances in which certain goods may be destroyed and ships or vehicles may be detained; and
  • to provide for the continuation of certain amendments of Schedules Nos. 1 to 7 to the said Act; and
• to provide for matters connected therewith.

Commencement

23 June 1978