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Customs and Excise Amendment Act 45 of 1995

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45 of 1995

The Customs and Excise Amendment Act 45 of 1995 intends:

  • to amend the Customs and Excise Act, 1964, so as
  • to provide that the Commissioner may conclude certain agreements;
  • to delete the power to publish the names of certain offenders;
  • to extend the powers of Controllers;
  • to delete certain limitations of the jurisdiction of courts;
  • to further regulate the report of arrival or departure of ships and aircraft;
  • to further regulate sealing of goods on board ships or aircraft;
  • to further regulate the landing of unentered goods;
  • to delete references to permission to land or load goods;
  • to further regulate the importation and exportation of goods overland;
  • to extend the power of the Commissioner to make rules and to revoke certain powers of the Minister to make regulations;
  • to further regulate the importation or exportation of goods by post;
  • to provide for the loading and discharge of goods carried coastwise;
  • to further regulate the removal of goods in bond, and to provide for sorting and repacking of goods in transit;
  • to prescribe the periods which goods may be retained in customs and excise warehouses;
  • to provide for the collection of duties on certain beer on the alcoholic strength thereof;
  • to further regulate the exemption of certain goods which are subject to excise duty; 
  • to further regulate particulars on invoices;
  • to extend the applicability of the provisions regarding origin of goods;
  • to delete the power to detain certain goods;
  • to repeal the Minister's power to amend Schedules under certain circumstances;
  • to further regulate licensing, and to provide for licensing regarding wrecks;
  • to provide for the conversion of currency for purposes of calculation of prices paid or payable;
  • to delete the power to refund fuel levy to certain users of distillate fuel and to administrations of other territories;
  • to further regulate refunds of fuel levy;
  • to delete the power of the Minister of Trade and Industry to issue permits with retrospective effect under certain circumstances;
  • to further regulate an offence in respect of beer of higher alcoholic strength than indicated on container;
  • to further regulate the release of goods detained for the purpose of other laws;
  • to empower the Commissioner to make rules relating to security;
  • to amend Schedule No. 1 to the said Act;
  • to provide for the continuation of certain amendments of Schedules Nos. 1 to 6 to the said Act; and
  • to effect certain textual alterations; and
  • to provide for matters connected therewith.


  • 22 September 1995 excluding Sections 1, 4 to 9, 11 to 19, 21 to 26, 28 to 33, 35, 36, 43, 45 to 47, 49 to 55, 57 to 58, 62 to 64, 66, 69 to 71 and 73
  • 1 January 1996, Sections 1, 4 to 9, 11 to 19, 21 to 24, 26, 28 to 33, 35, 36, 43, 45 to 47, 49 to 55, 58, 62 to 64, 66, 69 to 71 and 73
  • 1 March 1996, Sections 25 and 57