Customs tariff amendment alters customs duties under the Finance Act via a specified schedule provision for implementation. Section 80 of the Finance Act, 1997 amends the Customs Tariff Act (Act 51 of 1975) in the manner specified in the Second Schedule, effecting changes to the statutory customs tariff framework under the indirect taxes and customs regime.
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Customs tariff amendment alters customs duties under the Finance Act via a specified schedule provision for implementation.
Section 80 of the Finance Act, 1997 amends the Customs Tariff Act (Act 51 of 1975) in the manner specified in the Second Schedule, effecting changes to the statutory customs tariff framework under the indirect taxes and customs regime.
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