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, last updated on 19 January 2022, Chapter VIII)</a></li><li><a href=https://www.sars.gov.za/legal-counsel/primary-legislation/schedules-to-the-customs-and-excise-act-1964/ target=_blank>Schedule 8, Licenses(Schedule 8, Customs and Excise Tariff, last updated on 29 January 2021)</a></li></ul>