Examples of Customs and Excise Act, 1964 in a sentence
Previously referred to in the Customs and Excise Act, 1964, as a degrouping depot.
Provision is also made for the extension of certain time periods prescribed under the tax Acts or the Customs and Excise Act, 1964, to allow taxpayers or traders more time to comply with obligations under these Acts.
These are the provisions relating to the write-off or compromise of tax debts not presently covered in the Customs and Excise Act, 1964, and the Tax Ombud provisions.
Section 43 of the Customs and Excise Act, 1964, is hereby amended by the substitution in subsection (7) for paragraph (d) of the following paragraph:‘‘(d) [No] Except for the liability for duty in terms of the proviso to section 87(1), no duty shall be payable on any goods to which this subsection relates on disposalas contemplated in paragraph (b), but any duty paid on such goods shall not be 35refundable.’’.
Amendment of section 7 of the Customs and Excise Act, 1964 Section 7 deals with the report of arrival or departure of ships or aircraft.
Amendment of section 6A of the Customs and Excise Act, 1964 Section 6A is consequential to the insertion of section 6(1)(aA).
Amendment of section 8 of the Customs and Excise Act, 1964 Section 8 deals with the submission of cargo reports.
The draft carbon tax rules under the Customs and Excise Act, 1964, which have been published by SARS for public comment for a second time, require the carbon taxpayer to provide any documents substantiating that taxpayer’s self-assessment on its carbon tax account at the request of the Commissioner.
The proposed amendment expands on the interpretation provisions inserted into the Customs and Excise Act, 1964, by the Customs and Excise Amendment Act, 2014.
Amendment of section 6 of the Customs and Excise Act, 1964 Section 6 empowers the Commissioner to appoint inter alia places of entry, warehousing places and authorised roads and routes.