If a good finds a mention in the ceta, 1985 along with a tax rate, then the specific good is termed as excise. Customs and excise act ministry of finance and treasury. We are the uks tax, payments and customs authority, and we have a vital purpose. Amended by rates and monetary amounts and amendment of revenue laws act 21 of 2018. Customs and excise act 1977 uganda legal information. Customs and excise rules act 91 of 1964 including amendments published up to 6 march 2015 2 00.
An act of parliament to provide for the charge, assessment and collection of excise duty, to make administrative provisions relating thereto, and for connected purposes act no. Procedure on cessation of manufacture of goods liable to excise duty or surtax 172. This act may be cited as the customs, excise tariff, etc. Consolidation amendment decree 1997 and shall, subject to section 7 of this act, be deemed to have come into force on 1st january 1997. Local excise declarations must be lodged within 5 clear working days after sales or delivery of the goods. The notes at the end of this compilation the endnotes include information about amending laws and the. Customs act 1962 home page of central board of excise. This is a revised edition of the law, prepared by the law revision commissioner under the authority of the law revision act, chapter 3 of the laws of belize, revised edition 1980 1990.
Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored. The excise tariff act is amended every year during budget sessions to reflect the new rates for the fiscal year. The second schedule to the 2010 customs and excise act allows for the minister to suspend import duties on refined petroleum products. Acts 161955 federal, 241955 federal, 10 1956 federal, 161956 federal. Be it enacted by parliament in the thirteenth year of the republic of india as follows. This act shall not apply to subject to the provisions of this act or any other written law, any act or thing lawfully done or permitted to be done within a free trade zone. To provide for the levying, imposition, payment and collection of customs and excise duties, of a surcharge and of a fuel levy. Act 22 of 1938 amended by laws of trinidad and tobago customs act chapter 78. Customs and excise management act 1979 legislation. Customs and excise amendment act 57 of 1966 customs and excise amendment act 96 of 1967 customs and excise amendment act 85 of 1968 southwest africa affairs act 25 of 1969 customs and excise amendment act 105 of 1969 customs and excise amendment act 98 of 1970 customs and excise amendment act 89 of 1971 customs and excise amendment act 103 of 1972. Excise taxes imposed on fuelinefficient vehicles, automobile air conditioners, and certain petroleum products. Customs and excise act 20 of 1998 gg 1900 brought into force on.
The republic of trinidad and tobago customs and excise division. What is the difference between customs and excise duty. Currently these duties are not suspended and the products bear a duty of 20%, apart from aircraft fuels, which are zerorated. Board to be subject to general control of minister. There are changes that may be brought into force at a future date. Short title this act may be cited as the customs and excise management act. Assessment of excise duty and surtax on goods manufactured in zambia 88b. Aug 26, 2019 the republic of trinidad and tobago customs and excise division. This act may be cited as the customs and excise act. The order includes the excise and exciseequivalent duties table that will apply from 1 october 2018.
Storage and manufacture of goods in customs and excise warehouses. Customs and excise act act no 91 of 1964 rules date of commencement. The following provisions of schedule 3 come into force. An act to provide for the levying of customs, excise and sales duties and a sur charge, the prohibition and control of the import, export or manufacture of certain. Customs and excise management act an act to regulate the management and collection of duties of customs and excise, and for purposes ancillary thereto. This act may be cited as the customs and excise act chapter 23. Tariff consolidation amendment decree 1996, shall be deemed to have come into force on 1st march 1995. Customs and excise act 20 of 1998 parliament of namibia. An act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the commissioners of customs and excise for the time being perform functions, with amendments to give effect to recommendations of the law commission and the scottish law commission. Customs and excise management act 1979 is up to date with all changes known to be in force on or before 03 february 2020. An act to establish a separate customs and excise department for uganda to replace and supersede the east african department of customs and excise, and for other matters connected therewith or. The customs and excise department has also developed a free mobile application, namely, hk car tax. An act to consolidate and amend the law relating to customs.
Establishment, constitution and proceedings of the board. Changes and effects are recorded by our editorial team in lists. The import and excise duties validation act, 1984 act no. Customs and excise act 20 of 1998 namibia legal database. Amended by rates and monetary amounts and amendment of revenue laws act 32 of 2019. Customs and excise act 1996 no 27 as at 01 october 2018. Restriction of weight of cigarettes which may be manufactured.
The electronic versions of these schedules were developed to provide stakeholders with easy access to the relevant duties and levies applicable to all goods imported into, manufactured locally in, or exported from, the republic. Changes authorised by subpart 2 of part 2 of the legislation act 2012 have been made in this official reprint. Inauguration of customs canine centre at attari, amritsar by dr. In exercise of the powers conferred by subsection 142 35b of the customs act 1967 act 235, the minister makes the following regulations. An act to provide for the imposition, collection and management of customs, excise and other duties, the licensing and control of warehouses and of premises for the manufacture of certain goods, the. This order carries over the rates of excise and exciseequivalent duty set out under the customs and excise act 1996, amended as stipulated in the customs and excise act 2018. Hm customs and excise properly known as her majestys customs and excise or his as appropriate, often abbreviated to hmce was a department of the british government formed in 1909 by the merger of hm customs and hm excise. Customs and excise management act 1979 1979 chapter 2.
Foreign currency to be converted into zambian currency 88. S 4, 21, 64, 119 amended by taxation laws amendment act 31 of 20. The mobile application can facilitate both buyers and sellers to check the valid published retail price lists of motor vehicles anytime and anywhere. Customs and excise act 1996 no 27 as at 01 october 2018, public. An act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the commissioners of customs and excise for the time being perform functions, with amendments to give effect to recommendations of the law commission and the scottish.
Customs and excise rules act 91 of 1964 including amendments published up to 23 december 2019 7 7. Central board of excise and customs home page of central. A duty which levied on the act of manufacturing an exciseable good. This is a compilation of the excise act 1901 that shows the text of the law as amended and in force on 17 november 2016 the compilation date. The order includes the excise and excise equivalent duties table that will apply from 1 october 2018. In these regulations, unless the context otherwise. Lodgment of goods declarations local excise declaration. Current rates can be found in schedule 1 of the excise tariff act.
An act of parliament to amend the customs and excise act to provide for the type of containers for packaging of alcoholic beverages and for connected purposes enacted by the parliament of kenya, as follows 1. To provide for the levying of customs and excise duties and a surcharge. An act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the commissioners of customs and excise for the time being perform functions, with amendments to give effect to recommendations of the law commission and the. Customs and excise act 91 of 1964 south african government. Duty is nothing a but a kind of tax levied on a product. Goods not entered or delivered to be deposited in state warehouse. Amended by tax administration laws amendment act 22 of 2018. This order carries over the rates of excise and excise equivalent duty set out under the customs and excise act 1996, amended as stipulated in the customs and excise act 2018. Short title this act may be cited as the excise duty. Customs and excise act 2018 no 4 as at 01 january 2020, public. Revised legislation carried on this site may not be fully up to date.
The customs and excise regulations 1996 have been amended to provide details for new andor altered services, powers and sanctions, and to changes related to the modernisation of the legislation, as part of the customs and excise act 2018. Customs and excise act 2018 no 4 as at 01 january 2020. Customs and excise rules act 91 of 1964 including amendments published up to 23 december 2019 2 a with effect from 1 october 2006 for the purposes of any rule published under any section of the act, unless otherwise specified or the context otherwise indicates. Nov 17, 2016 4 for the purposes of this act, where the schedule to the excise tariff act 1921 applies in respect of goods, excise duty shall be taken to be imposed by the parliament in respect of those goods notwithstanding that the word free is specified in the column headed rate of duty in that schedule as the rate of duty chargeable on. This act may be cited as the customs and excise amendment act, 20. Removing or selling tobacco in respect of which any provision of this act has been contravened to be an offence. The excise duty act, 2015 new act which comes into effect today 1 december 2015 repeals the customs and excise act, cap 472 of the laws of kenya that previously administered excise duty in kenya. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india.
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