Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11779) dated 25 August 2017.

Please remember to periodically “Check for Updates”!

CUSTOMS AND EXCISE ACT 91 OF 1964

(English text signed by the State President)

[Assented to: 27 July 1964]

[Commencement date: 1 January 1965 – unless otherwise indicated]

as amended by:

Tax Administration Laws Amendment Act 44 of 2014

Tax Administration Laws Amendment Act 23 of 2015

Taxation Laws Amendment Act 15 of 2016

Tax Administration Laws Amendment Act 16 of 2016

Tax Administration Laws Amendment Act 13 of 2017

Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017

Tax Administration Laws Amendment Act 22 of 2018

Customs and Excise Amendment Act 13 of 2019

Carbon Tax Act 15 of 2019

Tax Administration Laws Amendment Act 33 of 2019

Taxation Laws Amendment Act 23 of 2020

Tax Administration Laws Amendment Act 24 of 2020

Tax Administration Laws Amendment Act 16 of 2022

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022

Taxation Laws Amendment Act 20 of 2022

Latest 2024 Live Updates: COMPLETED!

Taxation Laws Amendment Act 17 of 2023

Tax Administration Laws Amendment Act 18 of 2023

To report an issue, please contact us at service@hApp-e-tax.co.za

ACT

 

To provide for the levying of customs and excise duties and a surcharge; for a fuel levy, for a Road Accident Fund levy, for an air passenger tax, an environmental levy and a health promotion levy; the prohibition and control of the importation, export, manufacture or use of certain goods; and for matters incidental thereto.

[Long title substituted by section 40 of Act 112 of 1977, section 41 of Act 84 of 1987, section 42 of Act 59 of 1990, section 66 of Act 30 of 2000, section 72 of Act 32 of 2004 and section 28 of Act 32 of 2005 and section 14 of Act 14 of 2017 effective on 1 April 2018]