Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VA : Environmental Levy GoodsApplication of provisionsEnvironmental levy imposed on electricity in terms of item 148.01 of Part 3 of Schedule No. 1Duties amended in a taxation proposal under section 58(1) |
| 54FA.07 | The provisions of rule 19A.08 shall apply mutatis mutandis if any environmental levy on electricity is increased in a taxation proposal as contemplated in section 58(1). |