Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VA : Environmental Levy GoodsApplication of provisionsEnvironmental levy imposed on carbon dioxide emissions of new motor vehicles manufactured in or imported into the Republic in terms of items 151.01 or 151.02 in Section D of Part 3 of Schedule No. 1Closing and submission of accounts for environmental levy |
| 54FB.02 | An account for payment of environmental levy must be— |
| (a) | completed quarterly on form DA 177; |
| (b) | submitted together with form DA 75; and |
| (c) | the environmental levy paid at the same time, |
as prescribed in rule 36A.04 in respect of excise duty.