Customs and Excise Amendment Act 105 of 1976

The Customs and Excise Amendment Act 105 of 1976 intends:

• to amend the Customs and Exclse Act, 1964, so as:
  • to further regulate the documents required in respect of ships and alrcraft departing from the Republic;
  • to make new provision for the landing in the Republic of goods intended for transit carriage;
  • to further regulate the liability for duty on goods removed in bond;
  • to extend the classes of imported goods exempt from entry in certain circumstances;
  • to further regulate the adjustment of bills of entry which are invalid or incorrect or have been passed in error;
  • to further regulate the disposal of imported goods on failure to make due entry;
  • to extend the power of the Minister of Finance to amend Parts 2 and 3 of Schedule No. 1 to the said Act;
  • to make other provision regarding the determination of value for sales duty purposes of certain imported goods;
  • to effect certain textual changes;
  • to further provide for the calculation of the value of certain exported goods;
  • to make new provision with reference to the powers of the Secretary for Customs and Excise regarding offences under the said Act; and
  • to amend Schedules Nos. 1 to 7 to the said Act; and
• to provide for matters connected therewith.

Commencement

9 July 1976