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. 154F.01 |
54F.01
| (a) | Rules 54F.01 to 54F.14 apply to plastic bags and filament lamps manufactured in or imported into the Republic that are liable to environmental levy as specified in Part 3 of Schedule No. 1 |
| (b) | For the purposes of these rules and any form to which these rules relate, unless the context otherwise indicates— |
| (i) | "accounting period" means the period prescribed in rule 54F.07; |
"agreement" means the pro forma agreement prescribed in these rules;
"BLNS country" means the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia or the Kingdom of Swaziland;
"bond" means the pro forma bond prescribed in these rules;
"consignor" for the purpose of rule 54F.12 means the licensee of a customs and excise manufacturing warehouse;
"customs and excise laws and procedures" shall have the meaning assigned thereto in rule 59A.01(a);
"goods", means environmental levy goods specified in Part 3 of Schedule No. 1;
"licensee" means the licensee of a customs and excise manufacturing or storage warehouse;
"manufacturing warehouse" means a licensed customs and excise manufacturing warehouse;
"quarterly" in relation to the account to be submitted by a licensee means the accounting period of three months prescribed in rule 54F.07;
"refund" includes any set-off against, or any deduction from any account required to be submitted by a licensee of a customs and excise warehouse as authorised in terms of any provision of the Act;
"SARS" means the South African Revenue Service;
"storage warehouse" means a licensed customs and excise storage warehouse;
"the Act" includes any provision of "this Act" as defined in the Customs and Excise Act, 1964 (Act No. 91 of 1964);
"warehouse" means a licensed customs and excise manufacturing or storage warehouse.
| (c) | Except as otherwise provided in Chapter VA and these rules— |
| (i) | any provision of the Act relating to— |
| (aa) | a customs and excise manufacturing or storage warehouse, the manufacture or storage of goods in such a warehouse including liability for duty, payment of duty, removal of goods from such warehouse for home consumption, removal in bond, export, entry under rebate of duty, the responsibility of the licensee and any other requirement prescribed in connection with any such warehouse; |
| (bb) | the importation of goods and imported goods; |
| (cc) | the exportation of goods; |
| (ii) | sections 59A and 60 and the rules therefor including the definitions in such rules; |
| (iii) | sections 64D and 64E and the rules therefor including the definitions in such rules; and |
| (iii) | the rules numbered 120A, |
shall, as may be applicable, apply mutatis mutandis to any environmental goods manufactured in or imported into the Republic.