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a105-1992ocr.pdf | 364.61 KB |
105 of 1992
The Customs and Excise Second Amendment Act 105 of 1992 intends:
- to amend the Customs and Excise Act, 1964, so as
- to further regulate the disclosure of certain information and the acceptable sufficient evidence of the tabling in the House of Assembly by the Minister of Finance of taxation proposals;
- to make other provision regarding the calculation of the value for excise duty purposes of certain goods manufactured in the Republic;
- to provide further for determining the value for duty purposes of motor vehicles, used outside the Republic, being imported into the Republic;
- to further regulate the refund of duty;
- to extend the penal provisions;
- to exclude the importation of certain publications or objects from the provisions of the said Act;
- 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.
Commencement
3 July 1992