54FB.01
| (a) | The provisions of these rules apply to— |
| (i) | new motor vehicles manufactured in or imported into the Republic of which the carbon dioxide emissions are liable to environmental levy in terms of items 151.01 or 151.02 in Section D of Part 3 of Schedule No. 1; |
| (ii) | the export of such new motor vehicles to any BLNS country or to any country outside the common customs area; |
| (iii) | the submission of accounts for the environmental levy; |
| (iv) | other matters relating to the administration of the environmental levy 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 "BLNS country", "customs and excise laws and procedures", "licensee", "manufacturing warehouse", "SARS", "storage warehouse", "the Act" and "warehouse", shall have the meanings assigned thereto in rule 54F.01; |
| (ii) | "environmental levy" means the environmental levy imposed in terms of items 151.01 or 151.02 in Section D of Part 3 of Schedule No. 1 and the Notes thereto; |
"new motor vehicle" means a new motor vehicle to which the environmental levy applies; and
"motor vehicle type", for the purposes of Rule 54FB.03(b), means a category of power driven motor vehicles which does not differ in such essential aspects as body, power train, transmission, traction battery (if applicable), tyres and unladen mass.
| (c) | Except as otherwise provided in Chapter VA and these rules— |
| (i) | any provision of this Act relating to— |
| (aa) | a customs and excise manufacturing or storage warehouse, the manufacture or storage of goods in such a warehouse including liability for duty, submission of accounts, payment of duty, removal of such goods for home consumption, removal in bond, export, entry under rebate of duty, refund of duty, keeping of books, accounts and documents, the responsibility of the licensee and any other requirement prescribed in connection with such warehouse; |
| (bb) | the importation of goods and imported goods; |
| (cc) | the exportation of goods and goods exported; |
| (iii) | the rules numbered 54F and 120A |
shall as may be applicable, apply mutatis mutandis to any environmental levy goods manufactured in or imported into or exported from the Republic.
