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THE CUSTOMS TARIFF ACT,1975

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THE CUSTOMS TARIFF ACT,1975

CONTENTS

Sections

Particulars

1 Short title, extent and commencement
2 Duties specified in the Schedules to be levied
3 Levy of additional duty equal to excise duty
3A Special additional duty
4 Levy of duty where standard rate and preferential rate are specified
5 Levy of a lower rate of duty under a trade agreement
6 Power of Central Government to levy protective duties in certain cases
7 Duration of protective duties and power of Central Government to alter them
8 Emergency power of Central Government to increase or levy export duties
8A Emergency power of Central Government to increase im port duties
8B Power of Central Government to impose safeguard duty
8C Power of Central Government to impose transitional product specific safeguard duty on imports from the people s Republic of China
9 Countervailing duty on subsidized articles
9A Anti-dumping duty on dumped articles
9AA Refund of anti-dumping duty in certain cases.
9B No levy under section 9 or section 9A in certain cases
9C Appeal
10 Rules to be laid before Parliament
11 Power of Central Government to alter duties under certain circumstances
12 Repeal and saving
13 Consequential amendment of Act 52 of 1962

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