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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: July 2018


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


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Latest Developments:

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by Customs and Excise Rules, Chapter V : Clearance and Origin of Goods: Liability for and payment of duties, Rules for Section 38 of the Act, as per GG 41798, Notice No. 776, dated 27 July 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Replacement of Rules under Sections 47 and 120, as per Notice No. R. 431 dated 20 April 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Replacement of Rules under Sections 64E and 120, as per Notice No. R. 430 dated 20 April 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Replacement of Rules under Sections 8 and 120, as per Notice No. R. 429 dated 20 April 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Chapter VB : Health Promotion Levies, Rules in respect of Health Promotion Levy Imposed on Sugary Beverages, by Gazette No. 41515 and Notice No. R.341. dated 23 March 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Amendment of Rules (DAR 171), Notice No. R. 1472, Government Gazette 41351, dated 22 December 2017.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Tax Administration Laws Amendment Act, 2017 (Act No. 13 of 2017), Government Gazette 41341, Notice No. 1450, dated 18 December 2017.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2017 (Act No. 14 of 2017), Government Gazette 41323, Notice No. 1426, dated 14 December 2017.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Customs and Excise Rules, Chapter IV : Customs and Excise Warehouses: Storage and  Goods in Customs and Excise Warehouses, Rules for Section 19A of the Act , Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored, Rules in respect of Spirits, Rule 19A3.01(b)(v)(cc) inserted by Gazette No. 41165 and Notice No. R. 1081 dated 6 October 2017

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Customs and Excise Rules, Chapter XII : General, Rules for Section 101A of the Act, Electronic communication for the purpose of customs and excise procedures, Annexure A - Digital Signature, by Gazette No. 40846 and Notice No. R.431. dated 19 May 2017.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016), Notice No. 41, Government Gazette 40563, dated 19 January 2017.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Taxation Laws Amendment Act, 2016 (Act No. 15 of 2016), Notice No. 40, Government Gazette 40562, dated 19 January 2017.

 

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.