Customs and Excise Act, 1964 (Act No. 91 of 1964)

Schedules

Schedule I : Rates of Normal Tax

Part 6 : Export Duty
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NOTES:

1. Whenever the tariff heading or subheading under which any goods are classified in Part 1 of this Schedule is expressly quoted in any export duty item of this Part in which such goods are specified, the goods so specified in such export duty item shall be deemed to include only goods which are classifiable under the said tariff heading or subheading.

[Notes to Part 6 of Schedule 1 inserted by section 60(1)(a) of the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020), GG44083, dated 20 January 2021 - come into operation on 1 March 2021 (section 60(2)]

 

Part 6 to Customs & Excise Act

[Table to Part 6 of Schedule 1 inserted by section 60(1)(c) of the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020), GG44083, dated 20 January 2021 - come into operation on 1 March 2021 (section 60(2))]