Environmental levy imposed on plastic bags in terms of 147.01 of Part 3 of Schedule No. 1
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54F.01

54F.02 Delegation

54F.03 Restrictions in respect of customs and excise warehouses for the manufacture or storage of environmental levy goods

54F.04 Applications for and refusal, suspension or cancellation of a licence

54F.05 Issue of invoices or dispatch delivery notes in respect of goods removed from a customs and excise warehouse

54F.06 Keeping of books, accounts and documents

54F.07 Closing and submission of accounts in respect of goods manufactured and received into, and removed from, a customs and excise manufacturing warehouse and payment of duty

54F.09 Duties amended in a taxation proposal under section 58(l)

54F.10 Liability for duty for environmental levy goods manufactured in the Republic

54F.11 Removal of imported environment levy goods to BLNS country or from a BLNS country to the Republic or for export from the Republic to a country outside the common customs area

54F.12 Environmental levy goods removed from a customs and excise manufacturing warehouse for removal in bond to a destination in the Republic or for removal to a BLNS country or for export or returned from a BLNS country

54F.13 Deductions from or set-off against accounts

54F.14 mplementation of Chapter VA and these rules

Pro Forma Agreement - Annexure A