Comprehensive and practical analysis of the provisions of the Customs and Excise Act and Rules. Includes the full text of the Act.
South Africa’s economic success depends to a large degree on its participation in the global economy. This means a great deal of importing into and exporting from South Africa, in the course of the conducting of business with other nations. In order to facilitate increased levels of such activity, the Customs and Excise Act 91 of 1964 has been amended so as to allow for the relaxation of control over imports and exports.
Customs and Excise Service deals practically with and examines policies and legislation in this regard, and is an invaluable source of reference to all importers and exporters. The author deals sequentially with the provisions of the Act, citing pertinent case-law.
Includes, for ease of reference, the full text of the Customs and Excise Act, with the exception of the schedules, and of the Rules, including the forms.