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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Customs and Excise Amendment Act, No. 32 of 2014
NOTE: Assented to and published in English, with alternative copy in Afrikaans

Long title


To amend the Customs and Excise Act, 1964, so as to delete all provisions superseded by general provisions of the Customs Control Act applicable to all tax levying Acts; to delete all provisions relating to the customs control of imported goods and goods to be exported; to delete all provisions relating to the imposition, collection and refunding of customs duties and other matters relating to customs duties; to limit the remaining provisions of the Act to excise duties, fuel levies, Road Accident Fund levies, environmental levies, air passenger taxes and matters relating to such duties, levies and taxes; and to change the name of the Act to the Excise Duty Act, 1964; and to provide for matters connected therewith

Table of contents

SECTION TITLE
1. Amendment of section 1 of Act 91 of 1964...
2. Amendment of section 2 of Act 91 of 1964...
3. Amendment of section 3 of Act 91 of 1964...
4. Repeal of sections 3A, 4, 4B, 4C, 6, 6A, 7, 7A, 8, 9, 10, 11, 11A, 12, 13, 14, 15, 16 and 17 of Act 91 of 1964
5. Amendment of section 18 of Act 91 of 1964...
6. Amendment of section 18A of Act 91 of 1964...
7. Amendment of Chapter IV of Act 91 of 1964
8. Amendment of section 19 of Act 91 of 1964...
9. Amendment of section 19A of Act 91 of 1964...
10. Amendment of section 20 of Act 91 of 1964...
11. Amendment of section 21 of Act 91 of 1964...
12. Repeal of section 21A of Act 91 of 1964
13. Substitution of section 22 of Act 91 of 1964
14. Substitution of section 23 of Act 91 of 1964
15. Repeal of section 24 of Act 91 of 1964
16. Amendment of section 25 of Act 91 of 1964...
17. Amendment of section 26 of Act 91 of 1964...
18. Amendment of section 27 of Act 91 of 1964...
19. Amendment of section 35 of Act 91 of 1964...
20. Amendment of section 35A of Act 91 of 1964...
21. Amendment of section 36 of Act 91 of 1964...
22. Amendment of section 36A of Act 91 of 1964...
23. Amendment of section 37 of Act 91 of 1964...
24. Amendment of section 37A of Act 91 of 1964...
25. Amendment of section 38 of Act 91 of 1964...
26. Repeal of section 38A of Act 91 of 1964
27. Amendment of section 39 of Act 91 of 1964...
28. Repeal of sections 39A, 39B, 39C and 39D of Act 91 of 1964
29. Amendment of section 40 of Act 91 of 1964...
30. Amendment of section 41 of Act 91 of 1964...
31. Repeal of sections 42 and 43 of Act 91 of 1964
32. Insertion of sections 43A and 43B in Act 91 of 1964
33. Amendment of section 44 of Act 91 of 1964...
34. Amendment of section 45 of Act 91 of 1964...
35. Repeal of sections 46 and 46A of Act 91 of 1964
36. Amendment of section 47 of Act 91 of 1964...
37. Substitution of section 47A of Act 91 of 1964...
38. Repeal of sections 49, 50, 50A and 51 of Act 91 of 1964
39. Amendment of section 52 of Act 91 of 1964...
40. Repeal of section 53 of Act 91 of 1964
41. Amendment of section 54 of Act 91 of 1964...
42. Amendment of section 54B of Act 91 of 1964...
43. ... [... repealed by Act 2017_013_077_20171218 - was entitled "Substitution of section 54C of Act 91 of 1964..."]
44. Amendment of section 54E of Act 91 of 1964...
45. Repeal of Chapter VI of Act 91 of 1964
46. Repeal of sections 58 and 59 of Act 91 of 1964
47. Insertion of chapter heading for Chapter VIII and section 58A in Act 91 of 1964
48. Amendment of Chapter VIII in Act 91 of 1964...
49. Amendment of section 59A of Act 91 of 1964...
50. Amendment of section 60 of Act 91 of 1964...
51. Amendment of section 61 of Act 91 of 1964...
52. Amendment of section 64 of Act 91 of 1964
53. Repeal of section 64A of Act 91 of 1964
54. Amendment of section 64B of Act 91 of 1964...
55. Repeal of section 64C of Act 91 of 1964
56. Amendment of section 64D of Act 91 of 1964...
57. Amendment of section 64F of Act 91 of 1964...
58. Repeal of sections 64G, 64H, 64I, 64J, 64K, 64L and 64M of Act 91 of 1964
59. Amendment of section 65 of Act 91 of 1964...
60. Repeal of sections 66 and 67 of Act 91 of 1964
61. Amendment of section 69 of Act 91 of 1964...
62. Repeal of sections 71, 72, 73, 74 and 74A of Act 91 of 1964
63. Amendment of section 75 of Act 91 of 1964...
64. Repeal of section 75A of Act 91 of 1964
65. Amendment of section 76 of Act 91 of 1964...
66. Amendment of section 76B of Act 91 of 1964...
67. Amendment of section 77 of Act 91 of 1964...
68. Repeal of Chapters XA and XB of Act 91 of 1964
69. Amendment of section 79 of Act 91 of 1964...
70. Repeal of sections 81, 86A, 87, 88, 89 and 90 of Act 91 of 1964
71. Amendment of section 93 of Act 91 of 1964...
72. Repeal of sections 96, 96A and 97 of Act 91 of 1964
73. Substitution of section 98 of Act 91 of 1964...
74. Amendment of section 99 of Act 91 of 1964...
75. Amendment of section 99A of Act 91 of 1964...
76. Repeal of sections 101A and 101B of Act 91 of 1964
77. Amendment of section 102 of Act 91 of 1964...
78. Amendment of section 105 of Act 91 of 1964...
79. Amendment of section 106 of Act 91 of 1964...
80. Amendment of section 107 of Act 91 of 1964...
81. Repeal of sections 109, 111 and 112 of Act 91 of 1964
82. Amendment of section 113 of Act 91 of 1964...
83. Repeal of section 113A of Act 91 of 1964
84. Amendment of section 117 of Act 91 of 1964...
85. Repeal of section 118 of Act 91 of 1964
86. Amendment of section 120 of Act 91 of 1964...
87. Amendment of section 122 of Act 91 of 1964
88. Short title and commencement
.
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