Files
| Attachment | Size |
|---|---|
| act-112-1977ss.pdf | 24.08 MB |
112 of 1977
The Second Customs and Excise Amendment Act 112 of 1977 intends:
- to amend the Customs and Excise Act, 1964, so as :
- to make other provision regarding goods imported by post and containerized cargoes;
- to make special provision regarding the manufacture and importation of cigarettes;
- to make new provision for determining the value for customs duty purposes of imported goods;
- to further regulate the disposal of goods on failure to make due entry;
- to provide for a surcharge on certain imported goods;
- to extend the power of the Minister of Finance to amend Schedule No. 1 to the said Act;
- to further regulate the imposition of anti-dumping duties, and to provide for the imposition of countervailing duties;
- to provide for clearing agent licences;
- to further regulate the value for sales duty purposes of certain goods;
- to provide further for liability for duty arising after entry of certain goods under rebate of duty;
- to empower the Secretary for Customs and Excise to demand the payment of certain amounts in respect of offences rendering manufactured goods liable to forfeiture;
- to further regulate the remission of forfeitures;
- to provide for the appointment of agents by container operators;
- to make further provision for the recovery of duty payable; and
- to amend Schedules Nos. 1 to 8 to the said Act; and
- to provide for matters connected therewith.
Commencement
20 July 1977
