Older Persons Act, 2006
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter V : Clearance and Origin of Goods, Liability for and Payment of Duties53. Discrimination by other countries |
| (1) | If the government of any territory has— |
| (a) | imposed directly or indirectly on any goods wholly or partly produced or manufactured in the Republic any duty, charge or restriction which is not imposed upon like goods produced or manufactured in any third territory; or |
| (b) | discriminated against the commerce of the Republic in such a manner as to place it at a disadvantage in comparison with the commerce of any third territory, |
the Minister may in order to give effect to any recommendation of the Minister of Trade and Industry or whenever he deems it fit in the public interest, by notice in the Gazette impose—
| (i) | on all goods or any class or kind of goods imported from the territory whose government has so acted; and |
| (ii) | on all goods or any class or kind of goods whencesoever imported, wholly or partly produced or manufactured in such territory, |
additional duties not exceeding the value for duty purposes of such goods, and from a date to be specified in the notice there shall be paid on such goods, upon entry for home consumption thereof, the additional duties at the rates imposed in the notice, in addition to any other duties payable on such goods under the provisions of this Act.
| (2) | Any additional duty imposed in terms of subsection (1) shall be set out in the form of a schedule which shall be deemed to be incorporated in Schedule No. 1 as Part 7 thereof and to constitute an amendment of Schedule No. 1. |
| (3) | The provisions of section 48(6) shall mutatis mutandis apply in respect of any amendment made under the provisions of this section. |
