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. 1Restrictions in respect of customs and excise warehouses for the manufacture or storage of environmental levy goods |
54F.03
| (a) | Customs and excise warehouses for the manufacture or storage of environmental goods manufactured in the Republic may be licensed only for the purposes of— |
| (i) | manufacture of environmental goods; |
| (ii) | storage of such goods for export (including for supply as stores to foreign-going ships or aircraft). |
(b)
| (i) | Environmental levy goods stored as contemplated in paragraph (a)(ii) shall be subject mutatis mutandis to the provisions of section 19A; and |
| (ii) | for the purposes of these rules may not be removed from such warehouse for home consumption and payment of duty, except if the Commissioner, on good cause shown , and subject to such conditions as he may impose in each case, permits such removal. |
| (c) | Any environmental levy goods imported from a country outside the common customs area, shall, when stored in a customs and excise storage warehouse, in addition to any other provision of the Act, be subject to any exception or adaptation prescribed in these rules. |