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Customs and Excise Amendment Act (Act 98 of 1993)

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  • Customs and Excise Amendment Act (Act 98 of 1993)
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To amend the Customs and Excise Act, 1964, so as to further regulate the disclosure of information; to exclude certain dealers in excisable goods from licensing; to further regulate liability for duties and the entry of goods; to further regulate disposal of fuel levy; to further regulate the calculation of the value for excise duty purposes and the refunds of duties on distillate fuel; to extend and amend the provisions regarding offences; to prohibit the removal of detained goods; to further regulate the detention of goods for the purpose of other laws; to amend Schedule No. 1 to the said Act; to provide for the continuation of certain amendments of Schedules 1 to 6 to the said Act; and to effect certain textual alterations; and to provide for matters connected therewith.

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