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. 1Test reports |
54FB.03
| (a) | Every importer or manufacturer of a new motor vehicle type must obtain and retain a test report in respect of the carbon dioxide emission of such a vehicle type from a testing laboratory recognised by the National Regulator for Compulsory Specifications of South Africa. |
| (b) | The report referred to in paragraph (a) must be kept available for inspection and produced or submitted at the request of an officer for a period of five years from the date the vehicle was manufactured or imported. |
| (c) | Where the importer or manufacturer fails to obtain or submit a test report in respect of a new motor vehicle type upon request, the Commissioner must calculate the carbon dioxide emission of such a vehicle type in terms of the method specified in Note 5 to Section D of Part 3 of Schedule No.1. |