Customs and Excise Act 91 of 1964

The Customs and Excise Act governs the collection of customs and excise duties on imported and locally manufactured goods. Enacted in 1964, it establishes the South African Revenue Service’s customs functions, defines import and export procedures, and prescribes duties on goods entering or leaving South Africa.

Legal area: Law governing the assessment, collection, and administration of taxes.

Year enacted: 1964

Full text: https://www.gov.za/documents/south-africa-customs-and-excise-act-91-of-1964

Key Provisions

• Chapter II: Imposition of customs and excise duties
• Chapter IV: Import and export procedures and documentation
• Chapter VI: Drawbacks and refunds of duties
• Chapter VII: Penalties and offences relating to customs fraud
• Section 64: Valuation of goods for customs purposes
• Section 119: Offences relating to smuggling and fraudulent imports

Significance

The Customs and Excise Act is a critical statute for trade regulation and revenue collection. It is administered by the South African Revenue Service and has been amended to address trade facilitation, anti-dumping measures, and compliance with international customs standards.