Section 8: Payment of duty, excise duty and taxes
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
8. Payment of duty, excise duty and taxes
(1) All duty, excise duty and taxes shall, subject to section 9A, be paid
at the rate specified on all goods entered unless such goods are entered to
be warehoused in a bonded warehouse or are free of duty, excise duty and
taxes.
(2) Notwithstanding subsection (1), payment of duty, excise duty and
taxes on such type of petroleum products imported by the State Trading
Corporation as the Minister may approve, shall be effected within a period of
30 days of the date of importation of such products or such other period as
may be prescribed.
[S. 8 amended by s. 3 (d) of Act 25 of 1994 w.e.f. 21 June 1994; s. 5 (b) of Act 28 of 2004
w.e.f. 26 August 2004.]