64. Imposition of provisional payment CHAPTER VII AMENDMENT OF DUTIES 65. Time when new or increased duties become payable 66. Contract prices may be varied to extent of alteration in duty CHAPTER VIII LICENSING 67. Licence fees according to Schedule 8 68. Customs and excise warehouse licences 69. Agricultural distillers 70. Stills to be licensed 71. Special warehouses for the manufacture of wine 72. Container depot licenses 73. Clearing licences 74. Licences to search wreck or to search for wreck CHAPTER IX VALUE 75. Value for customs duty purposes 76. Transaction 77. Adjustments to price actually paid or payable 78. for excise duty purposes 79. Value of certain specified goods 80. of goods exported 81. Currency conversion 82. Value of goods not liable to duty ad valorem 83. Interpretation of sections 75, 76 and 77 CHAPTER X REBATES, REFUNDS AND DRAWBACKS OF DUTY 84. Specific rebates, refunds and drawbacks of duty 85. General refunds in respect of imported goods or excisable goods 86. Recovery of certain amounts paid by Commissioner 87. Set-off of certain amounts CHAPTER XI OFFENCES AND PENALTIES 88. Offences not specified 89. Less serious offences and penalties in respect thereof 90. Serious offences and penalties in respect thereof 91. Non-declaration in respect of certain goods 92. Prohibition with regard to stamps 93. Irregular dealings in 94. False documents and declarations 95. Beer of higher alcoholic strength than specified on container 96. Certain specified offences 97. Goods irregularly dealt with liable to forfeiture 98. Seizure
64. Imposition of provisional payment CHAPTER VII AMENDMENT OF DUTIES 65. Time when new or increased duties become payable 66. Contract prices may be varied to extent of alteration in duty CHAPTER VIII LICENSING 67. Licence fees according to Schedule 8 68. Customs and excise warehouse licences 69. Agricultural distillers 70. Stills to be licensed 71. Special warehouses for the manufacture of wine 72. Container depot licenses 73. Clearing licences 74. Licences to search wreck or to search for wreck CHAPTER IX VALUE 75. Value for customs duty purposes 76. Transaction 77. Adjustments to price actually paid or payable 78. for excise duty purposes 79. Value of certain specified goods 80. of goods exported 81. Currency conversion 82. Value of goods not liable to ad valorem duty 83. Interpretation of sections 75, 76 and 77 CHAPTER X REBATES, REFUNDS AND DRAWBACKS OF DUTY 84. Specific rebates, refunds and drawbacks of duty 85. General refunds in respect of imported goods or excisable goods 86. Recovery of certain amounts paid by Commissioner 87. Set-off of certain amounts CHAPTER XI OFFENCES AND PENALTIES 88. Offences not specified 89. Less serious offences and penalties in respect thereof 90. Serious offences and penalties in respect thereof 91. Non-declaration in respect of certain goods 92. Prohibition with regard to stamps 93. Irregular dealings in 94. False documents and declarations 95. Beer of higher alcoholic strength than specified on container 96. Certain specified offences 97. Goods irregularly dealt with liable to forfeiture 98. Seizure
Customs%20and%20Excise%20Act%2020%20of%201998.docx