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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: October 2020


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 with Amendments of Rules, Rules 59A.010A and 60.10(1) as per Notice No. R. 1098 of G43811 dated 16 October 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 00.09 up to and including 120A.03 as per Notice No. R938 of G43661 dated 28 August 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rule 19A.11 as per Notice No. R876 of G43608 dated 11 August 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rule 24.01 as per Notice No. R864 of G43592 dated 7 August 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 59A.03 as per Notice No. R825 of G43569 dated 31 July 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 59A.010A and 107A as per Notice No. R699 of G43464 dated 23 June 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 19A,32.01 and 36.01 as per Notice No. R638 of G43399 dated 5 June 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rule 38.14A as per Notice No. R607 of G43359 dated 29 May 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Correction Notice referring to R583 of GG 43353 as per Notice No. R606 of G43359 dated 29 May 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Insertion of Rules 107A and 110 as per Notice No. R583 of G43343 dated 22 May 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rule 120.12 as per Notice No. R474 of G43245 dated 24 April 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 8.04 up to and including 116.01 as per Notice No. R473 of G43245 dated 24 April 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments to Section 24, Rule 24.03 of the Customs and Excise Rules as per Notice No. R. 458 of G43222 dated 9 April 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments to this Act taken from the Taxation Laws Amendment Act 2019 (Act No.34 of 2019) as per Notice No. 21 of G42951 dated 15 January 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Insertion of Rule 54FD as per Notice No. R1700 of G42926 dated 23 December 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Rules 38.14A as per Notice No. R1290 of G42740 dated 4 October 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the detailing the data an exporter is required to submitted to the Commission of Inland Revenue when exporting to a European Union country, as per Notice No. R1165 of GG42698 dated 13 September 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2018 (Act No. 21 of 2018) as per Notice No. 18 of GG42171 dated 17 January 2019.

 

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 updated Amendment of Rules - Rule 47.03 as per Notice No. R925 of G42530 dated 14 June 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Rules 8.01, 8.29 and 8.32 as per Notice No. R845 of G42497 dated 31 May 2019.

 

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 Amendment of Rules - Rules 38.14A and 59A.03 as per Notice No. R564 of G42381 dated 5 April 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 541.03, 541.04A and 541.09 as per Notice No. R562 of G42381 dated 5 April 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Effective date in respect of Amendments to Rules under Sections 77H and 120 as per Notice No. R516 of G42356 dated 29 March 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Rule 33, 63 and 116 as per Notice No. R121 of G42218 dated 8 February 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Rules 75(24) as per Notice No. R122 of G42218 dated 8 January 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - repeal of Rules under section 77H in their entirety and new Rules inserted as per Notice No. R1420 of G42128 dated 21 December 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Insert Rule 38.14A as per Notice No. R776 of G41798 dated 27 July 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.