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act98of1993.pdf | 1.25 MB |
98 of 1993
The Customs and Excise Amendment Act 98 of 1993 intends:
- to amend the Customs and Excise Act, 1964, so as
- to further regulate the disclosure of information;
- to exclude certain dealers in excisable goods from licensing;
- to further regulate liability for duties and the entry of goods;
- to further regulate disposal of fuel levy;
- to further regulate the calculation of the value for excise duty purposes and the refunds of duties on distillate fuel;
- to extend and amend the provisions regarding offences;
- to prohibit the removal of detained goods;
- to further regulate the detention of goods for the purpose of other laws;
- to amend Schedule No. 1 to the said Act;
- to provide for the continuation of certain amendments of Schedules 1 to 6 to the said Act; and
- to effect certain textual alterations; and
- to provide for matters connected therewith.
Commencement
9 July 1993