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

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
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54F.11

(a)

(i)Where any environmental levy goods are imported by an importer in the Republic intended for removal to a BLNS country or for export to a destination outside the common customs area, such goods must on importation be entered for storage in a customs and excise storage warehouse licensed for the storage of imported goods.
(ii)Where such goods—
(aa)are removed to a BLNS country, such goods must be entered for removal in bond and removed to such country in accordance with section 18 and its rules;
(bb)are exported to a country outside the common customs area, such goods must be entered for export and exported in accordance with section 18A and its rules;
(cc)are so removed or exported by road, the carriage of such goods shall, in addition, be subject to section 64D and its rules.
(iii)Proof that the goods have been duly entered in the BLNS country of destination as contemplated in section 18(3), may include a certified copy of a bill of entry duly processed in such country in terms of which the goods have been entered for customs purposes under the applicable subheading specified in Part 1 of Schedule No. 1.
(b)Where environmental levy goods are imported by an importer in a BLNS country through a place of entry in the Republic such goods must be removed in bond to such country in terms of section 18 and its rules.

(c)

(i)Any environmental levy goods imported into a BLNS country, shall, when brought into the Republic, from such country, be subject to—
(aa)both the duties leviable in Part 1 and Part 3 of Schedule No. 1; or
(bb)if proof of payment of the duty leviable under the said Part 1 is produced, the duty under the said Part 3 (environmental levy) only.
(ii)Such duty must be paid at the place of entry where the goods enter the Republic.