Section 1: Excise duty is payable on the goods specified in the First Schedule where the goods are(a) manufactured in the country; or(b) imported into the count ...

Section 2: Excise duty is not payable on(a) goods specified in the Second Schedule;(b) goods that have not been entered for home use from the warehouse of a man ...

Section 3: (1) The Commissioner-General may grant permission for a person to import excisable goods without payment of excise duty where the Commissioner-Genera ...

Section 4: (1) A manufacturer shall notify the Commissioner-General of a discrepancy in goods between the actual and recorded inventory of the manufacturer with ...

Section 5: (1) Where a rate of excise duty specified in the First Schedule is payable by reference to a unit of measurement other than value and(a) goods are im ...

Section 6: Excise duty becomes due and is payable to the Commissioner-General(a) where goods are manufactured in the country at the time when the goods are ente ...

Section7: (1) Where excise duty is payable by a manufacturer(a) in relation to excisable goods entered for home use from a warehouse by the manufacturer during ...

Section 8: (1) The excise duty payable in relation to excisable goods imported into the country shall be paid to the Commissioner-General at the time the goods ...

 Section 9:(1) A manufacturer shall file an excise duty return for each calendar month not later than the twenty-first day of the following calendar month ...

Section 14: A person shall not carry on a business of manufacturing excisable goods in the country unless(a) that person is registered under this Act;(b) the ex ...

Section 15: (1) SA person who intends to carry on a business of manufacturing excisable goods in the country shall, not later than thirty days before commenceme ...

Section 16: Where the Commissioner-General believes that a person is required to be registered under this Act but has failed to apply for registration, the Comm ...

Section 17: Registration under this Act takes effect from the date specified on the certificate of registration issued by the Commissioner-General. ...

Section 18: A registered manufacturer shall, notify the Commissioner-General in writing of(a) the date and details of a change in the name, address, place of bu ...

Section 19: The Commissioner-General shall not grant or transfer a certificate of registration to a person(a) who has been convicted of an offence under this Ac ...

Section 20: Where a holder of a certificate of registration dies, the Commissioner-General may, subject to section 19, transfer the certificate of registration ...

Section 21 (1) : The Commissioner-General may, after giving notice in writing to a manufacturer, cancel the registration of the manufacturer where(a) the manufa ...

Section 23: A manufacturer who is registered or required to be registered under this Act shall(a) store excisable goods on which excise duty has not yet been pa ...

Section 24: (1) A manufacturer shall apply to the Commissioner-General in a form determined by the Commissioner-General for approval of premises as a warehouse ...

Section 25:(1) Where a person is liable to more than one penalty or fine under this Act in relation to the same entry for home use of excisable goods manufactur ...

Section 26: (1) A person who carries on a business of manufacturing excisable goods in the country without registering as a manufacturer commits an offence and ...

Section 27:A person who(a) manufactures excisable goods in the country in premises that is not a warehouse,(b) stores excisable goods on which excise duty has n ...

Section 28:(1) A person who(a) manufactures excisable goods in the country or enters excisable goods for home use without having entered into a bond or lodged a ...

Section 29:(1) A manufacturer who fails to give notice to the Commissioner-General as required under this Act commits an offence and is liable on summary convic ...

Section 30: A manufacturer who fails to provide office accommodation to an officer as required under section 24 (4) shall pay an administrative penalty of not m ...

Section 31: A manufacturer who fails to submit to the Commissioner-General an excise duty return by the due date is liable to a penalty of five hundred currency ...

Section 32: A manufacturer who fails to make a payment required under this Act to the Commissioner-General by the due date is liable to pay a penalty of fifteen ...

Section 32: A manufacturer who fails to make a payment required under this Act to the Commissioner-General by the due date is liable to pay a penalty of fifteen ...

Section 34: For purposes of this Act, liquor(a) containing more than twenty-four and half percent of pure alcohol by volume shall not be considered as wine, and ...