Customs and Excise Service
Comprehensive and practical analysis of the provisions of the Customs and Excise Act and Rules. Includes the full text of the Act.
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Product description
Comprehensive and practical analysis of the provisions of the Customs and Excise Act and Rules. Includes the full text of the Act.
Available in print (looseleaf) and online format. Print updates are billed on a pay-as-you-go basis. Online format must be added to a Lexis+ base package. Visit www.lexisnexis.co.za/lexisplus for more information.
South Africa's economic success depends to a large degree on its participation in the global economy. This means a great deal of importing into and exporting from South Africa, in the course of the conducting of business with other nations. In order to facilitate increased levels of such activity, the Customs and Excise Act 91 of 1964 has been amended so as to allow for the relaxation of control over imports and exports.
Customs and Excise Service deals practically with and examines policies and legislation in this regard, and is an invaluable source of reference to all importers and exporters. The author deals sequentially with the provisions of the Act, citing pertinent case-law
Includes, for ease of reference, the full text of the Customs and Excise Act, with the exception of the schedules, and of the Rules, including the forms.
Table of contents
Volume One -
Definitions
Administration, general duties and powers of Commissioner and officers, and application of Act
Importation, exportation and transit and coast-wise carriage of goods
Customs and excise warehouses; storage and manufacture of goods in customs and excise warehouses
Clearance and origin of goods; liability for and payment of duties
Environmental levies
Anti-dumping, countervailing and safeguard duties and other measures
Amendment of duties
Registration, licensing and accredited clients
Value
Rebates, refunds and drawbacks of duty
Internal administrative appeal, alternative dispute resolution and dispute settlement
Penal provisions
General
Decisions of court
General
Volume Two -
Customs and Excise Act 91 of 1964 and Rules
Rules pertaining to the Diamond Export Levy (Administration) Act 14 of 2007
Index to the Customs and Excise Act 91 of 1964
