Customs and Excise (Amendment) Act, 1980

This provision amends subsection (4) of section 92 by replacing “six months” with “two years”.

This section amends section 155 of the principal Act by replacing a 2,000 kwacha amount with 5,000 kwacha and replacing two 2-year terms with 5-year terms.

This section amends the customs tariff in the principal Act, but only to the extent set out in the First Appendix.

This section amends the excise tariff in the principal Act’s Second Schedule as set out in the Second Appendix.

The provision sets a duty rate for water, including spa waters and aerated waters, and also refers to ice and snow.

This entry lists tariff categories for lemonade, flavoured spa waters, flavoured aerated waters, other non-alcoholic beverages, and cigarettes.

This item covers other goods suitable for use as motor spirit or as constituents of motor spirit.

The provision appears to refer to fuel with less than 90 octane, but the text is too incomplete to state a clear rule.

This section lists customs duty rates for certain imported goods, with rates shown by unit such as dekalitre, litre, kilogram, and square metre.

This entry covers reservoirs, tanks, vats, and similar iron or steel containers with a capacity over 300 litres, excluding compressed or liquified gas.

This provision lists a tariff/classification item for certain stainless steel tanks, vats, and steam-jacketed pans, including process tanks and vats for mining or manufacturing purposes.

The text appears to be a tabular entry with several 10% values, a “kg” unit, and “No” entries, but the rule is unclear from the source alone.

The provision lists process tanks and vats for mining or manufacturing purposes and shows a 10% rate.

Other articles for mining, agricultural, or manufacturing purposes are charged at 10% per kg.

This entry sets a 10% rate for process tanks, vats, and similar containers used for mining or manufacturing.

The listed tanks and vats are assigned a 10% rate.

A 10% rate applies to processing tdnks and vats for mining or manufacturing purposes.

Process tanks and vats for mining or manufacturing purposes are rated at 10%.

A 10% rate applies to process tanks and vats for mining or manufacturing purposes.

This provision refers to process tanks and vats for mining and manufacturing purposes.

This provision names diamond bits and crowns for drilling.

This tariff line sets a 10% duty for certain steam and ether vapour generating boilers and super-heated water boilers.

This provision lists certain goods, including auxiliary boiler plant, condensers, gas generators, and steam engines.

The text appears to list equipment categories including road rollers with self-contained boilers, steam and other vapour power units without boilers, and diesel items.

This provision lists certain machinery and parts and shows a 10% rate for the listed items.

This provision lists goods under tariff heading 84.23.40, including certain earth-levelling machines, parts and accessories, and machinery used in specified food, drink, book-binding, and paper-making processes.

This table entry lists certain goods and shows a 10% rate of duty.

This text appears to be a customs and excise amendment table heading listing columns for description of goods, rate of duty, statistical unit of quantity, notes, and heading number.

This text lists tariff items for machinery and parts, including felt-making and hat-making machines, sewing machines, sewing machine needles, and certain metallurgy/foundry machines.

The text appears to be a heading for “Rolling mills and rolls therefor,” without stating a rule.

This heading covers machine-tools for working metal or metal carbides, excluding machines that fall within another heading.

Lists machine-tools for working stone, ceramics, concrete, asbestos-cement, similar mineral materials, or glass when worked cold.

This text appears to be a tariff/classification heading for certain machine-tools, with exclusions for machines falling within another heading.

This entry covers accessories and parts for use solely or principally with machines in headings 84.45.00 to 84.47.00, including certain tool holders and related appliances.

This item classifies gas-operated welding, brazing, cutting and surface tempering appliances under the listed heading.

Heading 84.57.00 shows a 10% rate of duty for the listed glass-working machines and related machinery.

This provision lists certain goods under heading 84.60.00, including moulding boxes for metal foundry and moulds used for metal, glass, minerals, rubber, or artificial plastic materials.

Electric motors rated below 1 kW are subject to a 10% rate.

This provision lists electric motors by power rating.

Electric motors with a rating exceeding 100 kW.

This section concerns transformers rated 5 Kva and over.

This fragment lists dynamos, generators, and alternators, but does not state a rule.

This provision lists electro-magnets, permanent magnets, and related magnet-based goods.

This heading refers to tools for working in the hand with a self-contained electric motor.

Lists laboratory electric furnaces and related electric heating, welding, brazing, soldering, and cutting apparatus.

This entry lists the tariff classification for “Other” goods and shows a 10% rate in the table.

This tariff line sets a 10% duty for tractors of the mechanical horse type with fifth wheels or other couplings for hauling semi-trailers.

This provision lists customs and excise duty rates for specified goods, including beverages and fuels.