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 electricity in terms of item 148.01 of Part 3 of Schedule No. 1

54FA.01

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54FA.01

(a)The provisions of these rules apply to—
(i)electricity generated in the Republic that is liable to environmental levy in terms of item 148.01 of Part 3 of Schedule No. 1 and the Notes thereto;
(ii)the licensing of an electricity generation plant liable to such levy as a customs and excise manufacturing warehouse, and payment of the levy;
(iii)the registration of an electricity producer who operates an electricity generation plant of an installed capacity as prescribed in these rules; and
(iv)other matters relating to the administration of electricity generation for the purposes of Chapter VA.
(b)For the purposes of Chapter VA, these rules and any form to which these rules relate, unless the context otherwise indicates—
(i)the expressions "customs and excise laws and procedures", "SARS" and "the Act", shall have the meanings assigned thereto in rule 54F.01;
(ii)the expressions "co-generation", "renewable sources" and "non-renewable sources" shall have the meanings assigned thereto in the Notes to Section B of Part 3 to Schedule No. 1;
(iii)any reference to—

"customs and excise manufacturing warehouse", means the premises where an electricity generation plant is situated which must be licensed as such a warehouse;

"electricity generation plant", means one or more electricity generation units on the same premises;

"environmental levy" means the environmental levy imposed in terms of item 148.01 in Part 3 of Schedule No. 1 and the Notes thereto;

"licensed electricity generation plant", means an electricity generation plant in which electricity liable to environmental levy is generated and which is licensed as a customs and excise manufacturing warehouse;

"licensed electricity producer", means the licensee of a customs and excise manufacturing warehouse who generates electricity liable to environmental levy; and

"registered electricity producer", means a person who generates electricity in an electricity generation plant of an installed capacity prescribed in, and who is registered in terms of, these rules.

(c)Except as otherwise provided in Chapter VA and these rules—
(i)any provision of this Act relating to a customs and excise manufacturing warehouse, liability for duty, payment of duty and the responsibility of the licensee and any other requirement prescribed in connection with any such warehouse;
(ii)sections 59A and 60 and the rules thereunder including the definitions in such rules; and
(iii)section 64E and the rules thereunder including the definitions in such rules,

shall, as may be applicable, apply mutatis mutandis to any registered or licensed electricity producer as contemplated in these rules.