Customs and Excise Amendment Act 68 of 1989

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68 of 1989

The Customs and Excise Amendment Act 68 of 1989 intends:

to amend the Customs and Excise Act, 1964, so as
to extend the application of that Act;
to further regulate the opening of packages imported into or exported from the Republic, and the substitution of bills of entry which have been passed in error;
to provide further for the determination of the territory of origin of certain goods in regard to their production or manufacture;
to extend the power of the Minister of Finance to amend Schedule No. 1 to the said Act;
to authorize the cancellation, amendment or suspension of the withdrawal of certain duties specified in that Schedule;
to make new provision for calculating the value for customs duty purposes of imported goods;
to further regulate the value for excise duty purposes of certain goods manufactured in the Republic;
to provide further for the rebate or refund of duty;
to make fresh provision for the date of application for certain refunds of duty, and for the detention and seizure of goods liable to forfeiture;
to apply the provisions of the said Act to close corporations; and
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 provide for the application of section 40 of the said Act in relation to cotton yarn; and
to provide for matters connected therewith.

21 June 1989