Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter VA : Environmental Levies54C. Application of other provisions of this Act |
| (1) | Subject to such exceptions and adaptations as may be prescribed in this Chapter, any Schedule or any rule, the provisions of this Act relating to— |
| (a) | the importation of goods and imported goods; |
| (b) |
| (i) | the manufacture of excisable goods; and |
| (ii) | entry for home consumption, removal from any customs and excise manufacturing warehouse and payment of duty contemplated in section 19A, |
shall apply mutatis mutandis to environmental levy goods imported into or manufactured in the Republic.