The Customs Tariff Act, 1975
Central Act ยท Act 51 of 197520 provisions19 citing judgments
The enactment
| Long title | An Act to consolidate and amend the law relating the Customs Duties. |
|---|---|
| Type | Act |
| Citation | Act 51 of 1975 |
| Year | 1975 |
| Jurisdiction | Central |
| Ministry | Ministry of Finance |
| Status | In force as published by the source |
| Provisions published | 20 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement.
- Section 2 Duties specified in the Schedules to be levied.
- Section 3 Levy of additional duty equal to excise duty, sales tax, local taxes and other charges.6 citing judgments
- Section 4 Levy of duty where standard rate and preferential rate are specified.2 citing judgments
- Section 5 Levy of a lower rate of duty under a trade agreement1 citing judgment
- Section 6 Power of Central Government to levy protective duties in certain cases.
- Section 7 Duration of protective duties and power of Central Government to alter them
- Section 8 Emergency power to Central Government to increase or levy export duties.
- Section 8A Emergency power of Central Government to increase import duties.2 citing judgments
- Section 8B Power of Central Government to apply safefuard measures.
- Section 9 Countervailing duty on subsidized articles.
- Section 9A Anti-dumping duty on dumped articles.4 citing judgments
- Section 9AA Refund of anti-dumping duty in certain cases
- Section 9B NO levy under section 9 or section 9A in certain cases.
- Section 9C Appeal.2 citing judgments
- Section 10 Rules to be laid before Parliament.
- Section 11 Power of Central Government to alter duties under certain circumstances.
- Section 11A Power of Central Government to amend First Schedule.1 citing judgment
- Section 12 Repeal and saving1 citing judgment
- Section 13 Consequential amendment of Act 52 of 1962.
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