Files
Attachment | Size |
---|---|
37863gon583.pdf | 355.66 KB |
32 of 2014
The Customs and Excise Amendment Act 32 of 2014 aims:
- to amend the Customs and Excise Act, 1964, so as:
- to delete all provisions superseded by general provisions of the Customs Control Act applicable to all tax levying Acts;
- to delete all provisions relating to the customs control of imported goods and goods to be exported;
- to delete all provisions relating to the imposition, collection and refunding of customs duties and other matters relating to customs duties;
- to limit the remaining provisions of the Act to excise duties, fuel levies, Road Accident Fund levies, environmental levies, air passenger taxes and matters relating to such duties, levies and taxes; and
- to change the name of the Act to the Excise Duty Act, 1964; and
- to provide for matters connected therewith.
Commencement
Takes effect on the date on which the Customs Control Act takes effect in terms of section 944(1) of that Act.