Files
| Attachment | Size |
|---|---|
| act-59-1990.pdf | 14.98 MB |
59 of 1990
The Customs and Excise Amendment Act 59 of 1990 intends:
- to amend the Customs and Excise Act, 1964, so as
- to delete references to sales duty, sales duty goods and an embargo and the territory of South-West Africa;
- to extend certain definitions for the purposes of all customs union agreements concluded under the said Act;
- to regulate the performance or exercise of any duties imposed or powers conferred by the said Act on the Director-General: Trade and Industry;
- to provide further for the prevention of any goods entering the Republic in contravention of the provisions of the said Act;
- to further regulate the entry of goods and the liability for duty on imported goods;
- to provide for duty or levy payable on fuel levy goods removed to the territory of a party to any customs union agreement or brought into the Republic from any such territory;
- to empower the Minister of Finance to amend Schedule No. 8 to the said Act;
- to further regulate the calculation of the value for customs duty purposes of imported goods, and the granting of refunds of duty and fuel levy and rebates of duty;
- to provide for the set-off of certain overpayments in respect of duty or certain provisional refunds or amounts refundable against duty subsequently payable;
- to amend Schedule No. 1 to the said Act;
- to provide for the continuation of certain amendments of Schedules Nos. 1, 3, 4, 5, 6 and 7 to the said Act; and
- to provide for the application of section 45 of the said Act in relation to a certain bill of entry, and for the removal of goods between the Republic of Namibia and the common customs area and the payment of fuel levy to the Government of the Republic of Namibia;
- to repeal section 42 of the Customs and Excise Amendment Act, 1987; and
- to delete Part 3 of Schedule No. 1 and Schedule No. 7 to the said Act; and
- to provide for matters connected therewith.
Commencement
20 June 1990
