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.05 Liability for environmental levy on electricity generated in the Republic
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54FA.05Every person who generates electricity liable to environmental levy shall be liable for the payment of that levy from the time the electricity is generated.