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Customs and Excise Act, 1964

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To provide for the levying of customs and excise duties and a surcharge; for a fuel levy, for a Road Accident Fund levy, for an air passenger tax and an environmental levy; the prohibition and control of the importation, export, manufacture or use of certain goods; and for matters incidental thereto.

 

Last update: January 2016


Copyright: This Act reproduced under Government Printers Copyright Authority 10154 dated 20 March 1996


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Latest Developments:

 

The Customs and Excise Duty Act, 1964 (Act No. 91 of 1964), has been amended by Government Gazette 39586, Notice No. 20, Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015), dated 8 January 2016.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014), Government Gazette 38406, Notice No. 22, dated 20 January 2015.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013) Government Gazette 37236 dated 16 January 2014.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Taxation Laws Amendment Act, 2012 (Act No, 22 of 2012) Government Gazette 36122 dated 1 February 2013, so as to amend provisions; and to make provision for continuations;

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by Government Gazette 30657 dated 8 January 2007 - Notice 40; Revenue Laws Second Amendment Act, 2007.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by Government Gazette 31782, dated 8 January 2009 - Notice 15; Revenue Laws Second Amendment Act, 2008.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by Government Gazette 29604.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Notice 895, Government Gazette 34714, dated 28 October 2011.

 

The Customs and Excise Act, 1964 has been added to the site, and amended up to 2006.