Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VA : Environmental Levy GoodsApplication of provisionsEnvironmental levy imposed on plastic bags in terms of 147.01 of Part 3 of Schedule No. 1Duties amended in a taxation proposal under section 58(l) |
54F.09
| (a) | The provisions of rule 19A.08 shall apply mutatis mutandis if any environmental levy is increased in a taxation proposal as contemplated in section 58. |