ARTICLE · 04 DECEMBER 2013

The Customs And Excise Amendment Bill

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On 24 October 2013 the Customs Duty Bill, the Customs and Excise Amendment Bill and the Customs Control Bill were introduced in the National Assembly by the Minister of Finance.

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On 24 October 2013 the Customs Duty Bill, the Customs and Excise Amendment Bill and the Customs Control Bill were introduced in the National Assembly by the Minister of Finance.

The Customs and Excise Amendment Bill changes the name of the Customs and Excise Act, 1964, to the Excise Duty Act, 1964, and amends the Customs and Excise Act so as to delete all provisions dealt with by the Customs Control Act applicable to customs control of imported goods and goods to be exported, the imposition, collection and refunding of customs duties and other matters relating to customs duties.

The current Customs and Excise Act will apply only to excise duties, fuel levies, Road Accident Fund levies, environmental levies, air passenger taxes and matters relating thereto.

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