On 23 July 2014, the Customs Control Act, No. 31 of 2014 was published in the Government Gazette, which intends to provide for customs control of all vessels, aircraft, trains, vehicles, goods and persons entering or leaving the Republic; to facilitate the implementation of certain laws levying taxes on goods and of other legislation applicable to such goods and persons; and for matters incidental thereto.
On 23 July 23014, the Customs and Excise Amendment Act, No. 32 of 2014, was published in the Government Gazette, which intends to amend the Customs and Excise Act, 1964, so as to delete all provisions superseded by general provisions of the Customs Control Act applicable to all tax levying Acts; to delete all provisions relating to the customs control of imported goods and goods to be exported; to delete all provisions relating to the imposition, collection and refunding of customs duties and other matters relating to customs duties; to limit the remaining provisions of the Act to excise duties, fuel levies, Road Accident Fund levies, environmental levies, air passenger taxes and matters relating to such duties, levies and taxes; and to change the name of the Act to the Excise Duty Act, 1964; and to provide for matters connected therewith.
Both these Acts would come into operation on a later date, as indicated in Section 944 of the Customs Control Act, and Section 88 of the Customs and Excise Amendment Act.