Customs and Excise Amendment Act

2. Section 34 of the principal Act is hereby amended by the substitution for subsection (5) of the following subsection: · 5 "(5) Spirits manufactured by an agricultural distiller in the province of [the Transvaal] Pretoria-Witwatersrand-Vereeniging, Eastern Transvaal, Northern Transvaal, North-West or the Orange Free State from any prescribed fruit other than grapes shall be solely for his private use on the - farm where such fruit was produced and such spirits were manufactured.".

10 Amendment of section 48 of Act 91 of 1964, as amended by section 6 of Act 57 of 1966, section 18 of Act 105 of 1969, section 3 of Act 98 of 1970, section 1 of Act 68 of 1973, section 8 of Act 105 of 1976, section 11 of Act 112 of 1977, sections 10 and 15 of Act 98 of 1980, section 9 of Act 86 of 1982, section 18 of Act 84 of 1987, section 7 of Act 68 of 1989, section 23 of Act 59 of 1990 and section 4 of,Act 61 of 15 1992

3. Section 48 of the principal Act is hereby amended- . . . . (a) . by the substitution for paragraph (e) of subsection (4A) ofthe following paragraph: · . _ ~~(e) The provisions of [subsections (6) and (7)] subsection (6) shall mutatis mutandis apply to any notice published under this subsection."; (b) by the substitution for subsection (6) of the following subsection: '.'(6) Any ·amendment, withdrawal or insertion made under this section [before the date upon which Parliament meets for the first time for the dispatch of business] in any [session during which the Minister introduces the Appropriation Bill] calendar year shall, unless Parliament otherwise provides, lapse [sixty days after the end of the session of Parliament during which the Minister intro- . _ duced such bill] on the last day of the next calendar year, but · without detracting from the validity of such amendment, with- drawal or insertion before it has so lapsed."; and (c) by the deletio~ of subsection (7). 20 25 30 Amendment of section 48A of Act 91 of 1964, :is inserted by section -19 of Act 84 of 1987 and amended by section 8 of Act 68 of 1989 and section 5 of Act 61 of 1992 35

4. Section 48A of the principal Act is hereby amended by the substitution for subsection (2) of the following subsection: · · · · · · "(2) The provisions of section 48( 6) [and (7)] shall mutatis mutandis apply in respect of any amendment made under the provisions of subsection (1) of · · this section:". · · -

40 Amendment of'section 53 of Act 91 of 19M, as amend~d by section 19 of Act 105 of 1969, section 12 of Act 112 of 1977, section 37 of Act 97 of 1986, section 20 of Act 84 of 1987 and section 6 of Act 61 of 1992 . . ' .

5. Section 53 of th~ principal Act is hereby arnended by the substitution for subsection (3) of the following subsection: ' 45 "(3) The provisions of [sub-sections (6) and (7) of section forty-eight] section 48(6) shall mutatis mutandis apply in respect of any amendment made under the provisions of this section.". _ . . _ _ _. Amendment of section 56 of Act 91 of 1964, ~ substituted by section 9 of Act 61 ~~ ' . 50

6. Sectimt 56 of the principal Act is hereby amended by the substitution for subsection (3) of the following subsection: · · · "(3) The provisions of section 48(6) [and (7)] shall mutatis mutandis apply ' l . ' • • GOVERNMENT GAZETTE, 25 NOVEMBER 1994 CUSTOMS AND EXCISE AMENDMENT ACf, 1994 No. 16103 7 Ad No. 19, 1994 in respect of any amendment, withdrawal or reduction made under the provisions of subsection (1) or (2) of this section:". Amendment of section 56A of Act 91 of 1964, as inserted by section 10 of Act 61 of 1992 ·· 5

7. Section 56A of the principal Act is hereby amended by the substitution for subsection (3) of the-following subsection: · "(3) The provisions of section 48( 6) [and (7)] shall mutatis mutandis apply ilL respect of any amendment, withdrawal or reduction made under the provisions of subsection (1) or (2) of this section.".

10 Amendment of section 57 of Act 91 of 1964, as substituted by section 11 of Act 61 of1992 15 20

8. Section 57 of the principal Act is hereby amended by the substitution for subsection (3) of the following subsection: . , "(3) The provisions of section 48(6) [and (7)) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under the provisions of subsection (1) or (2) ofthis section.''. Amendment ofsection 60 of Act 91 of 1964, as substituted by section 20 of Act 105 of 1969 and amended by section 11 of Act 86 of 1982 and section 25 of Act 59 of 1990 .. 9. Section · 60 of .the principal Act is hereby amended by the substitution for subsection (4) of the following subsection: . . .·"(4) The provisions of section 48(6) [and (7)) shall mutatis mutandis apply in respect of any amendment made under the provisions of subsection (3) of this section.".

25 Amendment of section 75 of Act 91 of 1964, as amended by section 13 of Act 95 of 1965, section 10 of Act 57 of 1966, section 8 of Act 85 of 1968, section 24 of Act 105 of 1969, section 8 of Act 103 of 1972, section 2 of Act 68 of 1973, section 9 of Act 71 of 1975, section 27 of Act 1l2 of 1977, section 8 of Act 93 of 1978, section 10 of Act llO.of 1979, section 15 of Act 98 of 1980, section 19 of Act 86of 1982, 30 section 6 of Act 89 of 1984, section 11 of Act 101 of 1985, section 9 of Act 52 of 1986, section 23 of Act 84 of 1987, section 8 of Act 69 of 1988, section 13 of Act 68 of 1989, section 29 of Act 59 of 1990, section 13 of Act 61 of 1992and section 7 of Act 98 of 1993 · 10~ Section 75 of the principal Act is hereby amended by the substitution for 35 subsection (16) "of the following subsection: . . . "(16) The provisions of [subsections (6) and (7) of section 48) section 48( 6) shall mutatis mutandis apply in respect of any amendment made under the provisions of subsection (15).". · Amendment of section 120 of Act 91 of 1964, as amended by section 36 of Act 105 40 of 1969, section 15 of Act 98 of 1980, section 35 of Act 84 of 1987 and section 39 of Act 59 of 1990

11. Section 120 of the principal Act is hereby amended by the substitution for paragraph (d) of subsection (1) of the following paragraph: " (d) as to the control of the storage or manufacture of goods in customs and excise warehouses (including the suitability of any buildings, plant and method of manufacture for the purposes of this Act, the hours of conducting any or all operations in any such warehouse, the supervision by officers of any such operations, the securing or marking of such plant, the inspection of such warehouses and the removal of goods from such warehouses), the testing of the output 45 50 GOVERNMENT GAZETIE, 25 NOVEMBER 1994 No. 16103 9 CUSTOMS AND EXCISE AMENDMENT ACT, 1994 Act No. 19, 1994 of stills, the conditions on which stills may be made, possessed, imported, disposed of or used and the fresh fruit which may be used by an agricultural distiller in the Province of [the Transvaal] Pretoria-Witwatersrand-Vereniging, Eastern Transvaal, Northern Transvaal, North-West or the Orange Free State for the distilla tion of spirits;". 5 Amendment of Schedule No. 1 to Act 91 of 1964, as amended by section 19 of Act 95 of 1965, section 15 of Act 57 of 1966, section 2 of Act 96 of 1967, section 22 of Act 85 of 1968, section 37 of Act 105 of 1969, section 9 of Act 98 of 1970, section 10 2 of Act 89 of 1971, section 12 of Act 103 of 1972, section 6 of Act 68 of 1973, section 3 of Act 64 of 1974, section 13 of Act 71 of 1975, section 13 of Act 105 of 1976, section 38 of Act 112 of 1977, section3 of Act 114 of 1981, section 27 of Act 86 of 1982, section 10 of Act 89 of 1984, section 14 of Act 101 of 1985, section 11 of Act 69 of 1988, section 19 of Act 68 of 1989, section 40 of Act 59 of 1990, section 15 3 of Act 111 of 1991, section 15 of Act 105 of 1992 and section 13 of Act 98 of 1993 12. (1) Schedule No. 1 to the principal Act is hereby amended to the extent set out in Schedule 1 to this Act. (2) Subject to the provisions of section 58(1) of the principal Act, this section shall be deemed to have come into operation on 22 June 1994.

20 Continuation of certain amendments of Schedules Nos. 1 to 6 to Act 91 of 1964 13. (1) Every amendment of Schedules Nos. 1 to 6 to the principal Act made under section 48, section 48A, section 56 or section 75(15) of the principal Act prior to 20 May 1994 shall not lapse by virtue of the provisions of section 48(6), 48A(2), 56(3) or 75(16) of the principal Act. (2) The amendment of Part 4 of Schedule No.1 to the principal Act made under section 48 of the principal Act by Government Notice No. R.1130 of 23 June 1994, shall not lapse by virtue of the provisions of section 48(6) of the principal Act. 25 Application of Act 91 of 1964 30

14. The principal Act shall, from the date of commencement of the Customs and Excise Amendment Act, 1994, also apply in the territories of the former Republics of Transkei, Bophuthatswana, Venda and Ciskei. Repeal of laws, and savings · 15. (1) Subject to the provisions of subsection (2); the laws mentioned in the 35 second column of Schedule 2 are hereby repealed in respect of the various areas of the national territory of the Republic as. set out in the fourth column of Schedule 2 to the extent that such laws were in force in such areas. (2) Anything done under a provision repealed by subsection (1) and which is capable of being done in terms of a provision of the principal Act shall be 40 deemed to have been done in terms of the latter provision. Short title

16. This Act shall be called the Customs and Excise Amendment Act, 1994. GOVERNMENT GAZETTE, 25 NOVEMBER 1994 CUSTOMS AND EXCISE AMENDMENT ACT, 1994 . No. 16103 11 Act No. 19, 1994 AMENDMENTS TO SCHEDULE No. 1 TO THE CUSTOMS AND ExCISE ACT, 1964 Schedule 1 Tariff Heading Description Rate of duty Excise Customs Tariff Item 104.00 "104.00 104.01 19.01 By the substitution for tariff item 104.00 of the following: · ·; PREPARED FOODSTUFFS; BEVER AGES, SPIRITS AND VINEGAR; TO BACCO MALT EXTRACT; FOOD PREPARA· TIONS OF FLOUR, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA POWDER OR CONTAINING COCOA POWDER IN A PROPORTION, BY MASS, OF . LESS· THAN 50 PER CENT, NOT ELSEWHERE SPECIFIED OR ·INCLUDED; FOOD PREPARA TIONS OF GOODS OF HEADINGS NOS. 04.01 TO 04.04, NOT CONTAINING CO COA POWDER OR CONTAINING COCOA POWDER IN A PROPORTION, BY MASS, OF LESS THAN 10 PER CENT, NOT ELSEWHERE SPECIFIED OR INCLUDED: .10 Preparations based on sorghum flour, put up 20dkg for making beverages · 20c/kg 104.05 . 22.01 . 22.02 WATERS, INCLUDING NATURAL OR 'ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAIN .ING ADDED SUGAR. OR OTIIER SWEETENING . MATI'ER NOR FLA VOURED; ICE AND SNOW; WATERS, INCLUDING MINERAL· WATERS AND AERATED WATERS, CONTAINING ADDED· SUGAR OR OTIIER SWEETENING MATTER OR .FLAVOURED, AND OTHER NON ALCOHOLIC (EX CLUDING FRUIT OR VEGETABLE JUICES OF HEADING NO. 20.09): BEVERAGES .10 .20 .30 Mineral waters, including spa ~aters and 13,60dt aerated waters; put up in closed bottles or other .closed containers ready for drinking . without · dilution (excluding . beverages packed in plastic tubes or similar containers and which are normally consumed in a frozen state) . . Lemonade and flavoured mineral waters, 13,60c/t including flavoured spa and aerated waters, put up in closed bottles or other dosed containers ready for drinking without dilu- tion (excluding beverages packed in plastic tubes or similar containers and . which are normally consumed in a frozen state) 14.66dt 14.66clt Non-alcoholic beverages not elsewhere s'peci- fied or included in this tariff item, put up in closed bottles or other closed containers ready for drinking without dilution (ex- cluding beverages packed in plastic tubes or similar containers and which are normally consumed in a frozen state) 13,60dt 14,66clt GOVERNMENT GAZETTE, 25 NOVEMBER 1994 No. 16103 13 CUSTOMS AND EXCISE AMENDMENT ACT, 1994 . Act No. 19, 1994 Tariff Item 104.10 Tariff Heading Description 22.03 BEER MADE FROM MALT: Rate of duty Excise Customs .10 .20 Of a relative density before fermentation not 6 849d exceeding 1 040" · lOOt .. . Plus a suspended duty of: · (i) In operation (ii) Maximum rate , Nil 215d lOOt Of a relative density beforefermentation exceeding 1 040" but not exceeding 1 050°, which is cleared ex: any customs and excise manufacturing warehouse during any finan cial year, or which is imported into the Republic, or which is illicit beer: (1) On the first 4 500 OOOt or any quantity 7 124d less than 4 500 OOOt so cleared during a financial year· lOOt (2) On the quantity so cleared during a 7 256d financial year which is more than 4 500 ooot but not exc~eding 9 000 ooot (3) On the quantity so cleared during a 7 388d financial year which is more than 9 000 OOOt but not exceeding 18 000 oooe lOOt lOOt ' than lOOt is more (4) On the quantity so cleared during a 7 520d financial year which 18 000 ooot but not exceeding 27 000 OOOt (5) On the quantity so cleared during a 7 652d financial year which 27 000 ooot but not exceeding 36 ()()() ooot (6) On the quantity so cleared during a 7 784d financial year . which · is more 36 000 OOOt is more lOOt lOOt than than (7) If duty is paid on illicit beer 1184d 100( (8) If imported .30 Of a relative density • before fermentation 7 883d exceeding 1 050" loot Plus, for every degree of relative density 22c/100l before fermentation exceeding 1 080" 104.15 22.04 22.05 22.06 .05 .10 .40 .50 .60 WINE OF FRESH GRAPES, INCLUD ING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING NO. 20.09; VERMOUTHS AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR OTHER AROMATIC SUB STANCES; OTHER FERMENTED BEVERAGES (FOR · EXAMPLE, CIDER, PERRY, MEAD): Sorghum beer (excluding bee.r made from 400c/ lOOt preparations based on sorghum flour) Unfortified still wine Fortified still wine 2 900cl . lOOt 6 785d loot Other still fermented beverages, unfortified 3 300c/ Other still fermented beverages, fortified lOOt 7 302d lOOt 6 848d lOOt Nil·. 275d lOOt - 7102d lOOt 7322d lOOt 22c/100l 400c/ lOOt 2 900cl lOOt 6785d lOOt 3 300c/ lOOt 7302d lOOt GOVERNMENT GAZE'ITE, 25 NOVEMBER 1994 CUSTOMS AND EXCISE AMENDMENT ACT; 1994 No. 16103 15 Act No; 19, 1994 Tariff , : . . Item-'' · Tariff . Heading : · ·. Description , · Rate of duty . ·Excise Customs _:_ . '' '.70 Sparkling wine .80 104.20 '' .~22.o7 .. f.'•. 22.08 .. ';• . : .10 ' .15 .25 .29 .60 .70 104.30 24.02 24.03 Other fermented beverages (excluding sor ghum beer) UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80 PER CENT VOLUME OR HIGHER; ETIIYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH; .UNDENATURED ETHYL.· ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80 PER CENT VOLUME; ·SPIRITS, LIQUEURS AND OTHER SPIRITUOUS : BEVERAGES; COMPOUND ALCOHOLIC PREPARA TIONS OF A KIND USED FOR THE MANUFACTURE OF BEVERAGES: Wine spirits, manufactured in the Republic by the distillation of wine Spirits, manufactured in the Republic by the distiUation of any sugar cane product 8 551c/ lOOt' 9 004c/ lOOt' 8 551c/ lOOt' 9 004c/ lOOt' 180 238c/ lOOt' of absolute alcohol 190 201c/ lOOt' of absolute alcohol Spirits, manufactured in the Republic by the 194 708c/ distillation of any grain product lOOt' of absolute alcohol Other spirits, manufactured in the Republic 184 675c/ - - lOOt' of absolute alcohol 170 625c/ lOOt' of absolute alcohol or 73 369c/ lOOt' 170 625c/ lOOt' of absolute alcohol Imported spirits of any nature, including spirits in imported spirituous beverages (ex cluding liqueurs, cordials and similar spiritu- ous beverages containing added sugar) and in compound alcoholic preparations of an alcoholic strength exceeding 1, 713 per cent alcohol by volume Spirits of any nature in imported liqueurs, cordials and similar spirituous beverages containing added sugar, with or without fla vouring substances - - CIGARS, CHEROOTS, CIGARILLOS AND CIGARE'ITES, OF TOBACCO OR OF TOBACCO SUBSTITUTES; OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES, "HOMOGENISED" OR "RECONSTITUTED" TOBACCO EX TRACTS AND ESSENCES: .10 .20 Cigars Cigarettes Plus, in respect of cigarettes the mass of the tobacco of which exceeds 1,5 kg/1 000 cigarettes 295c!kg net 317c!kg net 35,56c/10 cigarettes 35,56c/10 cigarettes 1 441,6c/ kg to bacco content 1 441,6c/ kg to bacco content GOVERNMENT GAZETrE, 25 NOVEMBER 1994 No. 16103 17 CUSTOMS AND EXCISE AMENDMENT ACT, 1994 Act No. 19, 1994 · Description Rate of duty .. . ' Excise Customs Tarlfl' Item· Tarlfr Heading .30 .. .40 .50 Cigarette tobacco . . Plus a suspended duty of: · (i) In operation (ii) Maximum rate 44,38c/ 50 g or fraction thereof plus 213c/kg tobacco 44,38c/ 50 g or fraction thereof plus 213c/kg tobacco Nil Nil 73c/kg tobacco 73c/kg tobacco 325c/kg net Pipe tobacco in immediate packings of a 325c/kg content of less than 5kg net Pipe tobacco in immediate packings of a 307c/kg . content of not less than 5kg net 307c/kg ·· net" GOVERNMENT GAZETTE, 25 NOVEMBER 1994 CUSTOMS AND EXCISE AMENDMENT ACT, 1994 No. 16103 19 Act No. 19, 1994 Schedule 2 LAWS REPEALED BY SECTION 15(1) Number and year of law Short title Extent of laws repealed Area of national territory in respect of which law is repealed The whole·. .. The whole The whole The whole The whole Section 6 (a) Act No. 91 of1964 Act No. 95 of1965 Act No. 57 of 1966 Act No. 96 of1967 Act No. 85 of 1968 Act No. 25 of 1969 Act No. 105 of1969 Act No. 98 of 1970 Act No. 89 of1971 Act No. 103 of1972 Act No. 68 of 1973 Act No.7 of 1974 Act No. 33 of1974 Act No. 42 of 1974 Act No. 64 '. . Second Customs and of 1974 . · Excise Amendment Customs and Excise Act, 1964 Customs and Excise Amendment Act, 1965 Customs and Excise Amendment Act, 1966 Customs and Excise Amendment Act, 1967 Customs and Excise Amendment Act, 1968 South-West Africa Af- fairs Act, 1969 Customs and Excise Amendment Act, 1969 Customs and Excise Amendment Act, 1970 Customs and Excise Amendment Act, 1971 Customs and Excise Amendment Act; 1972 Customs and Excise Amendment Act, 1973 Customs and Excise Amendment Act, 1974 Parliamentary Service Act, 1974 Publications Act, 1.974 Section 49 Section 19 The whole The whole The whole The whole The whole The whole · Act No. 71 of 1975 Act No. 105 of 1976 (b) Act No. 12 of 1977 Act No. 112 of 1977 Act, 1974 Customs and Excise Amendment Act, 1975 Customs and Excise Am~ndment Act, 1976 Customs and Excise Amendment Act, 1977 Second Customs and Excise Amendment Act, 1977 The whole The whole The whole The whole The whole (c) Act No. 93 of 1978 Act No. 110 of1979 Customs and Excise Amendment Act, 1978 Customs and Excise Amendment Act, 1979 The whole The whole The territories of the former Republics of Transkei, Bophuthatswana, Venda and Ciskei . . ' .. ' ' I The territories of the former Republics of Bophuthatswana, Venda and Ciskei The territories of the former Republics of Venda and Ciskei GOVERNMENT GAZETIE, 25 NOVEMBER 1994 No. 16103 21 CUSTOMS AND EXCISE AMENDMENT ACf, 1994 Act No. 19, 1994 Number and year of law Short title Extent of laws repealed Area of national territory in respect or which law Is repealed (d) Act No. 98 of 1980 Act No. 114 of 1981 Customs and Excise Amendment Act, 1980 Customs and Excise Amendment Act, 1981 The whole The whole The territory of the former Republic of Ciskei (e) Act No.6 of 1982 (Bop hut- hatswana) (f) Act No.9 of 1982 (Transkei) Act No.7 of 1983 (Transkei) Act No.9 of 1984 (Transkei) Act No.8 of 1985 (Transkei) Act No. 18 of 1987 (Trariskei) (g) Act No.9 of 1986 (Ciskei) Act No. 14 of 1987 (Ciskei) Act No. 26 of 1988 (Ciskei) Customs and Excise Amendment Act, 1982 (Bophuthatswana) The whole The territory of the former Republic of Bophuthatswana The territory of the former Republic of Transkei The territory of the former Republic of Ciskei Customs and Excise Amendment Act, 1982 (Transkei) Customs and Excise Amendment Act, 1983 (Transkei) Customs and Excise Amendment Act, 1984 (Transkei) Customs and Excise Amendment Act, 1985 (Transkei) Customs and Excise Amendment Act, 1987 (Transkei) Customs and Excise Amendment Act, 1986 (Ciskei) Customs and Excise Amendment Act, 1987 (Ciskei) Customs and Excise Amendment Act, 1988 (Ciskei) The whole The whole The whole The whole The whole The whole The whole The whole