Customs and Excise Amendment Act 98 of 1980

The Customs and Excise Amendment Act 98 of 1980 intends:

• to amend the Customs and Excise Act, 1964, so as
  • to provide for an Office of the Commissioner for Customs and Excise and the establishment of the office of Commissioner for Customs and Excise;
  • to further regulate the reporting of the arrival of ships and aircraft and the manner of ascertaining the strength of spirits for duty purposes;
  • to apply the provisions of the said Act regarding the registration and indication of name in respect of beer, specifically to beer sold or disposed of for home consumption;
  • to further define the circumstances in which certain goods, having become mixed, qualify for certain prescribed rates of duty and rebate of duty;
  • to provide for the production of copies of documents relating to· imported goods, and for the exclusion of a certain liability for duty;
  • to abolish the preferential rate of duty;
  • to alter the power of the Minister of Finance to amend Schedule No. 1 to the said Act;
  • to further regulate the calculation of the value of certain exported goods;
  • to provide for the retention of reproductions of certain books, accounts and documents, for the production of copies obtained by means of such reproductions, and for the continuation of certain amendments of Schedules Nos. 1 to 7 to the said Act; and
  • to effect certain alterations to Schedule No. 8 to the said Act; and
• to provide for matters connected therewith.

Commencement

11 July 1980