Section 14: Exemption from duty
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.
14. Exemption from duty
(1) The goods specified in Part II of the First Schedule shall, on fulfilment
of any condition laid down, including the production of certificates, under the
terms of a particular exemption, be exempted from the payment of customs
duties.
(2) The goods described in Part IIA of the First Schedule shall, on fulfilment of any condition laid down under the terms of exemption, be subject to
the payment of customs duty to the extent specified in respect of such
goods.
(3) —
[S. 14 amended by s. 5 (b) of Act 35 of 1983 w.e.f. 5 November 1983; s. 9 (f) of Act 15
of 2006 w.e.f. 7 August 2006.]