Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VA : Environmental Levy GoodsApplication of provisionsEnvironmental 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. 1Implementation provisions |
| 54FC.04 | For the purposes of rule 54F.14— |
| (a) | Every manufacturer must take stock, and keep a stock report on record, in respect of goods liable to the environmental levy on the manufacturing premises and in storage at any tyre distribution centre at the close of business on the day before these provisions come into operation. |
| (b) | The licensee must when issuing any invoice or delivery note contemplated in rule 54F.05 in respect of goods manufactured before the date the environmental levy came into operation, endorse such invoice or note "manufactured before 1 February 2017". |
| (c) | The implementation accounting period will commence on 1 February 2017 and end on 31 March 2017, after which the three month quarterly accounting periods will commence on 1 April 2017. |
[Rule 54FC.04 inserted by paragraph (b) of Notice No. R. 76 dated 27 January 2017]