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. 1Implementation of Chapter VA and these rules |
54F.14
| (a) | Every licence applied for before the date the provisions of Chapter VA and these rules come into operation will be issued with effect from the date the said chapter and rules come into operation. |
| (b) | Every manufacturer must take stock, and keep a stock report on record, in respect of goods liable to the environmental levy on the manufacturing premises and in storage when manufacturing operations stop on the day before these provisions come into operation. |
| (c) | The quantity of the goods found to be in stock must be shown as an endorsement on the first environmental levy account required to be submitted in terms of these rules. |
| (d) | The licensee must when issuing any invoice or delivery note contemplated in rule 54F.05 in respect of goods manufactured before the date the environmental levy came into operation, endorse such invoice or note "manufactured before 1 June 2004". |
| (e) | In accordance with rule 54F.07(b), the accounting period of three months must commence on 1 June 2004. |