Files
| Attachment | Size |
|---|---|
| act-84-1987.pdf | 15.79 MB |
84 of 1987
The Customs and Excise Amendment Act 84 of 1987 intends:
- to amend the Customs and Excise Act, 1964, so as
- to further define "manufacture";
- to further regulate the liability for duty on goods removed in bond and the removal of goods from customs and excise warehouses;
- to provide for the exportation of goods from customs and excise warehouses;
- to extend the classes of imported goods exempt from entry in certain circumstances;
- to provide for the deferment of payment of duties due on certain imported goods;
- to further regulate the adjustment of bills of entry which have been passed in error;
- to provide for joint and several liability for duty and the payment of certain amounts;
- to provide for a fuel levy;
- to empower the Minister of Finance to authorize the withdrawal of certain duties specified in Schedule No. 1 to the said Act;
- to enable the said Minister to amend any Schedule to the said Act under certain circumstances;
- to provide for exemption from the requirements for entering or acquiring any goods under rebate of duty;
- to extend the provisions of the said Act relating to the issue of a permit authorizing entry of certain goods under rebate of duty, to certain other goods;
- to empower the said Minister to apply any amendment of certain Schedules to the said Act with retrospective effect;
- to further regulate the granting of refunds of duty or other charges in respect of dutiable goods;
- to provide for the set-off of certain overpayments in respect of excise duty against amounts due in respect of that duty;
- to extend the provisions of the said Act regarding offences;
- to further regulate the compulsory payment of certain amounts in respect of certain goods liable to forfeiture;
- to make new provision with reference to the right of appeal to the said Minister from certairi determinations or orders of the Commissioner for Customs and Excise;
- to provide for the disposal of certain goods imported or exported in contravention of any law other than the said Act and liable to forfeiture;
- to make further provision for the recovery of duty for which any person may be liable;
- to repeal section 116A of the said Act; and
- to provide for the continuation of certain amendments of Schedules Nos. 1, 2, 3, 4, 5 and 6 to the said Act, for the commencement of certain Government Notices amending Schedules Nos. 1 and 4 to the said Act and for the application of section 40 of the said Act in relation to certain goods;
- to provide for certain amendments to any Schedule to the said Act;
- to determine the commencement of section 6 of the Customs and Excise Amendment Act, 1986; and
- to provide for matters connected therewith.
Commencement
14 0ctober1987
