Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter VA : Environmental Levy Goods

Application of provisions

Environmental levy imposed on plastic bags in terms of 147.01 of Part 3 of Schedule No. 1

Delegation
Purchase cart Previous page Return to chapter overview Next page

 

54F.02Subject to section 3(2), where—
(a)any power that may be exercised by the Commissioner, except for the power to make rules, in accordance with the provisions of this Act, including these rules, is not specifically delegated, or
(b)any duty that shall be performed by the Commissioner in accordance with the provisions of the Act, including these rules, is not specifically assigned,

to any Controller or officer in these rules or in any section or rule regulating the operation of customs and excise warehouses, such power is delegated or such duty is assigned, as the case may be, to the Senior Manager: Trade Administration.

[Rule 54F.02 substituted by paragraph (a) of Notice No. R. 76 dated 27 January 2017]