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The Customs Tariff Act, 1975
Act 51 of 1975
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
Ministry of Finance
Department of Revenue
Enacted 1975-08-18
22 sections
Section
Title
1
Short title, extent and commencement.
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2
Duties specified in the Schedules to be levied.
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3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges.
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3A
[Omitted.].
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4
Levy of duty where standard rate and preferential rate are specified.
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5
Levy of a lower rate of duty under a trade agreement
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6
Power of Central Government to levy protective duties in certain cases.
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7
Duration of protective duties and power of Central Government to alter them
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8
Emergency power to Central Government to increase or levy export duties.
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8A
Emergency power of Central Government to increase import duties.
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8B
Power of Central Government to apply safefuard measures.
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8C
[Omitted.].
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9
Countervailing duty on subsidized articles.
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9A
Anti-dumping duty on dumped articles.
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9AA
Refund of anti-dumping duty in certain cases
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9B
NO levy under section 9 or section 9A in certain cases.
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9C
Appeal.
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10
Rules to be laid before Parliament.
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11
Power of Central Government to alter duties under certain circumstances.
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11A
Power of Central Government to amend First Schedule.
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12
Repeal and saving
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13
Consequential amendment of Act 52 of 1962.
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