117. Statistics

 

(1)     Such statistics of the import and export trade of the Republic and of excisable goods manufactured in the Republic and of fuel levy goods manufactured in and imported into the Republic as the Minister may determine, shall be compiled and tabulated by the Commissioner and published at such times and in such manner as the Minister may direct.

[Subsection (1) substituted by section 34 of Act 84 of 1987 and section 38 of Act 59 of 1990]

 

(2)     For the purposes of subsection (1) any person –

 

(a)     entering any goods for import or export shall furnish, in addition to any particulars necessary for making due entry of such goods, such particulars of such goods as the Commissioner may from time to time require for the compilation of import and export statistics; or

(b)     manufacturing any excisable goods or fuel levy goods shall furnish in such manner and at such times as the Commissioner may require the value for excise duty purposes in terms of section 69 or for fuel levy purposes of all excisable goods or fuel levy goods manufactured by him, whether or not such goods are subject to ad valorem duty or to a duty calculated according to a unit of quantity, volume or other measurement, as the case may be.

[Paragraph (b) substituted by section 34 of Act 84 of 1987]

[Subsection (2) added by section 20 of Act 52 of 1986]

 

(3)     For the purposes of paragraph (b) of subsection (2) the value for fuel levy purposes shall be deemed to be the value for excise duty purposes in terms of section 69 in respect of such goods manufactured in the Republic.

[Subsection (3) added by section 34 of Act 84 of 1987]

[Section 117 substituted by section 35 of Act 105 of 1969]