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- Amends Customs and Excise Act, 1964
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History of this document
01 January 1988
Note: Date of commencement of section 15(1)(d) (see section 15(2))
14 October 1987 this version
06 October 1987
01 July 1987
Note: Date of commencement of sections 1(1)(a)-(f) (see section 36); 1(1)(g), in respect of the addition or insertion of the words "or fuel levy goods" in paragraphs (a) to (e) of the definition of "manufacture" (see section 1(2)(b)); 1(1)(h) and (i) and 3 (see section 36); 4(1)(a) in respect of the insertion of the words "or fuel levy goods" in section 18(1)(a) of the principal Act (see section 4(2); 7, 8(1)(a)-(d) and (f), 9(b), 12, 13, 15(1)(a)-(c), 16, 17, 18(a) and (c), 22, 23(a)-(e), (h), (i), (m), (o) and (p) (see section 36); 24(1)(a) in respect of the insertion of the words "or fuel levy goods" in section 76(1) of the principal Act (see section 24(2)(b)); 26(1)(a) (see section 26(2)(a)); 30 (see section 36); 32(1) in respect of the insertion in paragraphs (a) and (aA) of subsection (1) of section 114 of the principal Act of the words "or fuel levy" (see section 32(2)(b); 34 and 35 (see section 36); and 42(1) (see section 42(2)
01 January 1987
Note: Date of commencement of section 10(1) (see section 10(2))
31 July 1985
Note: Date of commencement of section 32(1) in respect of the insertion, in section 114(1)(a) of the principal Act, of the words "for which any person is liable" and "shall from the date on which liability for such duty commences" and "in respect of which any duty is prescribed, (whether or not such duty has been paid)" (see section 32(2)(a))
03 July 1978
Note: Date of commencement of sections 1(1)(g), in respect of the insertion of the words "imported goods" specified in section B of Part 2 of Schedule No. 1" in paragraphs (c) and (e) of the definition of "manufacture" (see section 1(2)(a)); and 26(1)(b) (see section 26(2)(b))
30 March 1977
Note: Date of commencement of sections 8(1)(e) in respect of the insertion of the words "surcharge" and "surcharge goods" in subsection (8) of section 37 of the principal Act (see section 8(2)); and 24(1)(a) in respect of the insertion of the words "surcharge goods" in section 76(1) of the principal Act (see section 24(2)(a))
Cited documents 0
Documents citing this one 2
Gazette 1
1. | South Africa Government Gazette dated 2023-12-22 number 49947 |
Judgment 1
1. | Premier Plastics (Pty) Ltd v Commissioner for the SARS (9726/2021) [2022] ZAGPJHC 50 (28 July 2022) | 1 citation |