OBS_VALUE: <ul><li><a href=https://www.gov.za/documents/customs-and-excise-act-31-jul-1964-0000#:~:text=The%20Customs%20and%20Excise%20Act,for%20matters%20incidental%20thereto. target=_blank>Customs and Excise Act(Act No 91 adopted on 31 July 1964, with latest amendments of 2019, Chapter VIII)</a></li></ul>