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| Attachment | Size |
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| act-69-1988.pdf | 4.39 MB |
69 of 1988
The Customs and Excise Amendment Act 69 of 1988 intends:
- to amend the Customs and Excise Act, 1964 , so as
- to empower the Commissioner for Customs and Excise to allow certain spirits to be used or disposed of;
- to provide further for the manufacture of excisable goods and the collection of excise duty, and for the circumstances in which the most-favoured-nation-rate of duty shall apply in respect of certain goods;
- to determine the documents to be produced on the exportation of goods;
- to further regulate the determination of the value for customs duty purposes of imported goods;
- to provide further for establishing the value for excise duty purposes of certain goods manufactured in the Republic;
- to further regulate the granting of refunds of duty and fuel levy in respect of distillate fuel;
- to provide for the recovery of certain amounts not duly capable of set-off;
- to provide for the set-off of certain provisional refunds of duty and fuel levy against amounts due in respect of that duty and levy;
- to amend Schedule No. 1 to the said Act;
- to provide for the continuation of certain amendments of Schedules Nos. 1, 2, 3, 4, 5, 6 and 7 to the said Act;
- to readjust the dates of clearing of certain motor vehicle models; and
- to authorize the Commissioner for Customs and Excise to refund to certain persons in any state which formerly formed part of the Republic, and to pay to any such state, part of any duty or fuel levy paid in the Republic on any petrol or distillate fuel entered or removed for consumption in that state; and
- to provide for matters connected therewith.
Commencement
29 June 1988
