Section 3: Charge to excise 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.
3. Charge to excise duty
(1) Subject to this Act, an excise duty shall be chargeable on excisable
goods.
(2) The excise duty shall—
(a) be computed by reference to the taxable base of the goods at
the rate corresponding to those goods as specified in the First
Schedule; and
(b) be payable to the Director-General at the time specified in the
Schedule or in section 9A (1A) of the Customs Act in respect of
compliant manufacturers holding valid licences under Part I of
the Second Schedule.
E15 – 10 (1) [Issue 9]
Excise Act
(3) The goods described in Part IA of the First Schedule shall, on fulfilment
of any condition laid down under the terms of the exemption, be subject to the
payment of excise duty to the extent specified in respect of such goods.
(3A) —
(4) Where in any enactment made before or after 7 August 2006, it is
provided that notwithstanding any other enactment, a statutory corporation
shall be exempt from the payment of any duty or levy, that provision shall
not be construed as an exemption from the payment of excise duty or MID
levy under this Act.
[S. 3 added by Act 18 of 1999; amended by s. 10 (b) of Act 15 of 2006 w.e.f. 7 August 2006;
s. 9 (b) of Act 18 of 2008 w.e.f. 7 June 2008; s. 6 (b) of Act 37 of 2011 w.e.f. 13 July 2011;
s. 18 (b) of Act 18 of 2016 w.e.f. 7 September 2016.]