Law & Regulation
Customs and Excise Act 91 of 1964
Levies customs and excise duties, the fuel levy, Road Accident Fund levy, air passenger tax and environmental levy, and controls importation/export/manufacture/use of specified goods — the principal statutory basis for cross-border movement of goods, including imported plant, equipment and materials for infrastructure projects. Chapter X (rebates, refunds and drawbacks, including section 75) is of most direct relevance to importing project equipment under an available rebate item.
Legal Significance
What This Instrument Does
Runs to some 122 sections across 16 chapters plus extensive Schedules; Chapter X governs rebates, refunds and drawbacks of duty (including section 75, specific rebates, drawbacks and refunds), while the Schedules set out ordinary customs and excise duties, anti-dumping duties, industrial and general rebates, and specific drawbacks/refunds — the applicable Schedule item, not the chapters alone, determines the actual duty or rebate treatment of a specific import. Instrument boundary: does not restate the Income Tax Act, VAT Act or Tax Administration Act frameworks — confined to the customs/excise/cross-border function; does not include annual tariff-amendment notices as separate records.
Key Provisions
- Chapter X, section 75 — Specific rebates, drawbacks and refunds of duty
Provides the rebate/drawback/refund mechanism most directly relevant to importing project equipment under an available rebate item. Practical consequence: correctly identifying and applying available rebate provisions can materially affect a project's landed cost of imported capital equipment; incorrect classification or clearance exposes a project to duty assessments, penalties and goods-detention risk.
Legal Framework Position
- TaxSupporting / Related Instrument
Instrument Overview
- Official Citation
- 91 of 1964; assented to 27 July 1964
- Instrument Type
- Law / Act
- Source Language
- English
- Enactment Date
- 27 July 1964
- Effective Date
- 1 January 1965
- Last Verified
- 6 September 2026