Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter VA : Environmental Levy Goods

Application of provisions

Environmental levy imposed on tyres manufactured in or imported into the Republic in terms of items 152.00 to 155.00 in Section E of Part 3 of Schedule No. 1

Keeping of books, accounts and documents

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54FC.02

(a)For the purposes of rule 54F.06, every licensee must keep supporting data and documents to confirm the nett mass of all tyres manufactured in, obtained in, or imported into the Republic by such licensee.
(b)Every importer of tyres must similarly keep supporting data and documents for the period specified in rule 54F.06 to confirm the nett mass of all tyres imported into the Republic by such importer.

 

[Rule 54FC.02 inserted by paragraph (b) of Notice No. R. 76 dated 27 January 2017]