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. 1Implementation provisions |
54FB.05
| (a) | These provisions apply to locally manufactured or imported new vehicles cleared for home consumption from 1 September 2010. |
| (b) | Licensees may include environmental levy payable for September 2010 with the accounts for the quarter 1 October 2010 to 31 December 2010. |
| (c) | Any licence issued in respect of a manufacturing warehouse for the manufacture of motor vehicles liable to excise duty will be regarded as including the manufacture of motor vehicles of which the carbon dioxide emissions are liable to environmental levy. |
| (d) | Licensees may include environmental levy payable for March 2011 in terms of environmental levy item 151.02 with the accounts for the quarter 1 April 2011 to 30 June 2011. |