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. 1New motor vehicles exported to a BLNS country |
| 54FB.04 | Where a new motor vehicle is exported to a BLNS country— |
| (a) | from a customs and excise warehouse, the vehicle must be removed in bond in terms of the provisions of section 18 and the rules applicable to such a removal; |
| (b) | from duty paid stocks by— |
| (i) | a licensee of a customs and excise manufacturing warehouse or by a financial institution which finances the transaction and is duly authorised by the licensee, a refund of environmental levy paid or payable on a vehicle manufactured in the Republic, may be set-off by the licensee against the environmental levy payable on the quarterly environmental levy account on complying with item 681.01 of Schedule No. 6 and the Notes thereto; |
| (ii) | an authorised dealer of a licensee of a customs and excise manufacturing warehouse, any refund of environmental levy paid on a vehicle manufactured in the Republic, is subject to compliance with item 681.05 of Schedule No. 6 and the Notes to Part 4 of that Schedule, as may be applicable; |
| (iii) | an importer, any refund of environmental levy paid on an imported vehicle is subject to compliance with item 551.02 of Schedule No. 5 and the Notes to Part 5 of that Schedule, as may be applicable. |