Customs surcharge: additional levy on customs duty, temporary and subject to Customs Act procedures administrative Section 90 creates a customs surcharge as an additional levy on goods listed in the First Schedule to the Customs Tariff Act, calculated on the duty chargeable under that Schedule and relevant notifications. The surcharge is temporary with a legislated cessation, and upon cesser general repeal provisions apply. The surcharge is in addition to any customs duties, and the provisions, rules and regulations under the Customs Act - including refunds, drawbacks and exemptions - apply, as far as may be, to its levy and collection.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs surcharge: additional levy on customs duty, temporary and subject to Customs Act procedures administrative
Section 90 creates a customs surcharge as an additional levy on goods listed in the First Schedule to the Customs Tariff Act, calculated on the duty chargeable under that Schedule and relevant notifications. The surcharge is temporary with a legislated cessation, and upon cesser general repeal provisions apply. The surcharge is in addition to any customs duties, and the provisions, rules and regulations under the Customs Act - including refunds, drawbacks and exemptions - apply, as far as may be, to its levy and collection.
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