Legislative Framework

The Customs and Excise Act, 1964 (Act No. 91 of 1964) was assented to on 27 July 1964 and came into effect on 1 January 1965. For the first time in South Africa, both customs and excise matters were provided for in one Act.
The purpose of the Act is to provide for the levying of customs and excise duties, fuel levy, Road Accident Fund levy, air passenger tax and environmental levy, the prohibition and control of the importation, export, manufacture or use of certain goods and for matters incidental thereto.
The Act consists of 122 sections incorporated into 16 Chapters, as well as the Schedules to the Act, and is administered by the Commissioner in terms of the South African Revenue Service Act, 1997.
In terms of the Act, the Commissioner may, inter alia, delegate powers and duties to officials, enter into agreements and make rules for the administration of the Act.
The Chapters of and Schedules to the Act are –
​Chapter I​Definitions
​Chapter II​Administration, general duties and powers of Commissioner and officers, and application of Act
​Chapter III​Importation, exportation and transit and coastwise carriage of goods
​Chapter IV​Customs and excise warehouses, storage and manufacture of goods in customs and excise warehouses
Chapter VClearance and origin of goods, liability for and payment of duties
​Chapter VA​Environmental levies
​Chapter VB​Health Promotion Levies
​Chapter VI​Anti-dumping, countervailing and safeguard duties and other measures
​Chapter VII​Amendment of duties
Chapter VIII​​Registration, licensing and accredited clients
​Chapter IX​Value
​Chapter X​Rebates, refunds and drawbacks of duty
​Chapter XA​Internal administrative appeal, alternative dispute resolution, dispute settlement
​Chapter XB​Powers, duties and procedures in connection with counterfeit goods
​Chapter XI​Penal provisions
​Chapter XII ​General

as well as Schedules Nos. 1, 2, 3, 4, 5, 6, 8 and 10 and Schedule No. 9 (Laws repealed)

The Schedules to the Act are as follows: 
Schedule No. 1
​General Notes
​Part 1 Chapters 1-99​Ordinary Customs Duty
Part 2A​Specific Excise Duties on locally manufactured or on imported goods of same class or kind 
Part 2BAd Valorem Excise Duties on locally manufactured goods or on imported goods of the same class or kind
Part 3Environmental Levy
Part 3A​Environmental Levy on Plastic Bags
Part 3B​Environmental Levy on Electricity Generated in the Republic    
​Part 3C​Environmental Levy on Electric Filament Lamps
Part 3D​Environmental Levy on Carbon Dioxide (CO2) Emissions of Motor Vehicles
​Part 5A​Fuel Levy
​Part 5B ​Road Accident Fund Levy
​Part 7Health Promotion Levy
​Part 8​Ordinary Levy
​Schedule No. 2​Anti-dumping, Countervailing and Safeguard Duties on Imported Goods
​Schedule No. 3​Industrial Rebates of Customs Duties
​Schedule No. 4​General Rebates of Customs Duties, Fuel Levy and Environmental Levy
​Schedule No. 5​Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy
​Schedule No. 6​Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy
​Schedule No. 8​Licences
​Schedule No. 10​Agreements or Protocols or other parts or provisions thereof contemplated in section 49(5)
​Part 1A​Agreement on Trade, Development and Co-operation between the European Community and its Member States and the Republic of South Africa​
​Part 1BEconomic Partnership Agreement (EPA) between the SADC EPA States, of the one Part and the European Union and its Member States, of the other Part
​Part 2​Treaty of the Southern African Development Community and Protocols concluded under the provisions of Article 22 of the Treaty
Part 3 ​Agreement between the Government of the Republic of South Africa and the Government the of the United States of America regarding Mutual Assistance between their Customs
​Part 4​Southern African Customs Union Agreement between the Governments of the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Republic of South Africa and the Kingdom of Swaziland
​Part 5 ​Memorandum of Understanding between the Government of the Republic of South Africa and the Government of the People’s Republic of China on promoting Bilateral Trade and Economic Co-operation 
​Part 6​Free Trade Agreement between the EFTA States and the SACU States
​Part 6B
​Part 6C
​Part 6D
​Part 6E
​Part 7​Preferential Trade Agreement between MERCOSUR and SACU

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