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

Implementation of Chapter VA and these rules
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54FA.09

(a)Every licence or registration applied for before the date the provisions of these rules come into operation will be issued with effect from the date the said rule come into operation.
(b)In accordance with rule 54FA.06, the accounting period of one month commences on 1 July 2009.