Files
| Attachment | Size |
|---|---|
| act-110-1979.pdf | 3.61 MB |
110 of 1979
The Customs and Excise Amendment Act 110 of 1979 intends:
- to amend the Customs and Excise Act, 1964, so as
- to further define "manufacture";
- to further regulate the disclosure of certain information by officers;
- to exclude a certain liability by reason of wrong delivery of certain goods;
- to extend the information which an importer of goods has to furnish;
- to further regulate the liability for duty on imported goods;
- to provide for the determination by the Secretary for Customs and Excise of the classification of goods with reference to the duty payable thereon;
- to further regulate the calculation and determination of the value of imported goods for customs duty purposes;
- to determine any liability or duty which may arise after entry of certain goods under rebate of duty;
- to extend the power of the Minister of Finance to amend certain Schedules to the said Act;
- to further regulate the granting of refunds of duty or other charges in respect of dutiable goods;
- to extend the liability of agents for the fulfilment of the obligations imposed on their principals; and
- to provide for the continuation of certain amendments of Schedules Nos. 1, 3, 4, 5 and 6 to the said Act; and
- to provide for matters connected therewith.
Commencement
18 July 1979
