Customs and excise act pdf

Customs and excise rules act 91 of 1964 including amendments published up to 23 december 2019 7 7. The provisions in the new customs and excise act came into effect on 1 october 2018. Index of customs act, 1962 other customs acts chapterssection. Interpretation 1 in this act, unless the context otherwise indicates, any reference to customs and excise or matters relating thereto shall be deemed to include a reference to fiscal, sales duty and surcharge or matters relating thereto. Customs and excise act 2018 no 4 as at 01 january 2020.

Transfer of ownership or pledging or hypothecation of warehoused. Customs and excise act 91 of 1964 south african government. Short title this act may be cited as the customs and excise management act. Under the customs and excise act 1996, and in the bill, the chief executive has discretion to allow dutiable goods including motor spirits to leave a manufacturing area duty unpaid for example, when it is for further manufacture. Customs and excise tariff amendment notice, 2019 no. Customs act, 2015 7 act 891 act 891 act of theparliament of the republic of ghana entitled customs act, 2015 an act to provide for the imposition, collection and accounting of customs duty, tax and for related matters. This act may be cited as the excise general provisions act. Excise general provisions customs and excise department. New regulations for alcohol and tobacco came into force in february 2017. The excise and excise equivalent duties table order 2018 the order was gazetted on friday 14 september. Procedure on cessation of manufacture of goods liable to excise duty or surtax 172. The customs and excise act chapter 472 first booklet this booklet contains the act and subsidiary legislation made there under, or a note thereof, but excludes the first, second, third, fourth and fifth schedules to the act which set out the rates of import duty, suspended duty, export duty and excise duty and, in the case of the third schedule. This act shall be construed as one with all other excise acts and nothing in this act shall be deemed to repeal any provision of any other excise act unless. These regulations may be cited as the customs and excise amendment no.

This order carries over the rates of excise and exciseequivalent duty set out under the customs and excise act 1996, amended as stipulated in the customs and excise act 2018. Commissionergeneral and commissioner of customs and excise 4. Removing or selling tobacco in respect of which any provision of this act has been contravened to be an offence. Customs and excise rules act 91 of 1964 including amendments published up to 6 march 2015 2 00. Customs and excise management act an act to regulate the management and collection of duties of customs and excise, and for purposes ancillary thereto. Excise general provisions act an act relating to the excise revenues. S 4, 21, 64, 119 amended by taxation laws amendment act 31 of 20. For the removal of doubts, it is hereby clarified that for the purposes of section 3 of the customs tariff act, 1975 51 of 1975, the duty of excise leviable on the notified goods shall be deemed to be the duty of excise leviable on such goods under the first schedule and the second schedule to the central excise tariff act, 1985 5 of 1986. Interpretation 25 of 1988, 14 of 2001, 11 of 20031 in this act, unless the context otherwise requires aircraft includes balloons, kites, gliders, and every description of airship and flying machine.

Powers of commissionergeneral part ii powers of officers 5. Customs and excise rules act 91 of 1964 including amendments published up to 23 december 2019 2 a with effect from 1 october 2006 for the purposes of any rule published under any section of the act, unless otherwise specified or the context otherwise indicates. Power not to recover duty of excise not levied for shortlevied. Customs management act for the purpose of assessing ad valorem duty of customs on the goods, whether ad valorem duty of customs is payable on the goods or not. Customs and excise act 1996 no 27 as at 01 october 2018. This act shall not apply to subject to the provisions of this act or any other written law, any act or thing lawfully done or permitted to be done within a free trade zone. The customs and excise act, 1971 date of commencement subject to section 12 1st march, 1969. This act may be cited as the customs and excise act.

This is a revised edition of the law, prepared by the law revision commissioner under the authority of the law revision act, chapter 3 of the laws of belize, revised edition 1980 1990. Price of goods to indicate the amount of duty paid thereon. An act to provide for the levying of customs, excise and sales duties and a surcharge, the prohibition and control of the import, export or manufacture of certain goods and for incidental matters. Review of the customs and excise act 1996 1 may 2015 3 a fresh approach to the legislation kpmg supports the move to a principlesbased customs and excise act and agrees this will provide customs the flexibility in dealing with the changing environment that it operates in and. Duties of excise collected form the buyer to be deposited. Restriction of weight of cigarettes which may be manufactured. This act may be cited as the customs and excise duty act. Presumption that the incidence of duty has been passed on the buyer. Short title this act may be cited as the excise duty. Sorting, packaging, and similar operations, in customs and excise storage warehouses 26.

Be it enacted by parliament in the thirteenth year of the republic of india as follows. Licence fee payable as approved by nigeria customs service board with effect from january 2003 are as follows. The excise management and tariff act an act to make provision for the control of the manufacture of excisable goods, the denaturing of spirits, for the collection of excise duties and for related and connected matters 1st november, 1954 ords nos. The order includes the excise and exciseequivalent duties table that will apply from 1 october 2018. Customs and excise act, 1964 amendment of rules dar9 under section 120 of the customs and excise act, 1964, the rules published in government notice r. Samples of goods in a customs and excise warehouse 23.

An act of parliament to provide for the charge, assessment and collection of excise duty, to make administrative provisions relating thereto, and for connected purposes act no. Powers of officers in relation to ships, aircraft or vehicles. The order includes the excise and excise equivalent duties table that will apply from 1 october 2018. Excise and preventive service but which are contained in discrete statutes have been consolidated together with customs. After due process and on approval of the application, an excise licence is issued in respect of one line of product and expires on the 31st day of december next following the date of issue. The electronic versions of these schedules were developed to provide stakeholders with easy access to the relevant duties and levies applicable to all goods imported into, manufactured locally in, or. Note changes authorised by subpart 2 of part 2 of the legislation act 2012 have been made in this official reprint.