“tax” means air passenger tax.
Category: Customs and Excise Act No. 91 of 1964
“Tax” or “taxation” definition of section 77A of Customs Act
‘tax’ or ‘taxation’ includes any duty leviable under this Act.
(b) Any decision made by the Commissioner or an officer under the provisions of this Act, including any amendment or withdrawal thereof, shall be deemed to be effective from the date any notice or communication in respect of such decision is issued in writing or the date specified in such notice or communication.
[Section 77A effective on 4 June 2007]
“Transshipment” definition of section 46A of Customs Act
“transshipment” has the meaning assigned thereto in section 113 (b)(4) of the African Growth and Opportunity Act contained in the Trade and Development Act of 2000 of the United States of America, kept by the Commissioner as contemplated in subsection (2).
“User agreement” definition of section 101A of Customs Act
‘user agreement’, means the agreement entered into between the registered user and the Commissioner.
“User” definition of section 75(1C)(b) of Customs Act
(b) For the purposes of this section and the said item of Schedule No. 6 –
(i) “user” shall mean, according to the context and subject to any note in the said Schedule No. 6, the person registered for a diesel refund as contemplated in subsection (1A);
[Subparagraph (i) substituted by section 130 of Act 60 of 2001 and section 95 of Act 35 of 2007]
“Vehicle” definition of section 37A(12) of Customs Act
“vehicle” includes any vehicle classifiable under any heading or subheading of Chapters 86 and 87 of Part 1 of Schedule No. 1.
[Section 37A inserted by section 62 of Act 30 of 1998 and substituted by section 50 of Act 53 of 1999]
Chapter II – Administration, general duties and powers of Commissioner and officers, and application of Act
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 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 IV
CUSTOMS AND EXCISE WAREHOUSES; STORAGE AND MANUFACTURE OF GOODS IN CUSTOMS AND EXCISE WAREHOUSES
Chapter IX – Value
CHAPTER IX
VALUE