Customs and Excise Amendment Act 32 of 2014

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    • to delete all provisions superseded by general provisions of the Customs Control Act applicable to all tax levying Acts;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.

Amendments

Amended by Tax Administration Laws Amendment Act 13 of 2017

Share this page