Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VA : Environmental Levy GoodsApplication of provisionsEnvironmental levy in respect of carbon tax imposed in terms of Carbon Tax Act, 2019Application of provisions and definitions |
| 54FD.01 |
| (a) | The provisions of these rules apply to— |
| (i) | the carbon dioxide equivalent of greenhouse gas emissions generated in the Republic liable to environmental levy in terms of item 157.00 in Section F of Part 3 of Schedule No. 1; |
| (ii) | the consolidated licensing of the emissions facilities of a taxpayer as its customs and excise manufacturing warehouse for the generation of emissions liable to carbon tax; |
| (iii) | the calculation of the amount of environmental levy payable by a taxpayer for each tax period in respect of its licensed customs and excise manufacturing warehouse; |
| (iv) | the submission of account and payment of environmental levy due by a taxpayer in respect of its licensed customs and excise manufacturing warehouse; and |
| (v) | other matters relating to the administration of environmental levy for purposes of Chapter VA. |
| (b) | For purposes of Chapter VA, these rules and any form to which these rules relate, unless the context otherwise indicates, any reference to— |
"customs and excise manufacturing warehouse"
means the combination of each of the emissions facilities of a taxpayer that must be consolidated and licensed as such a warehouse.
"emissions facility"
means the premises where a taxable activity occurs over which the taxpayer has operational control.
"environmental levy"
means environmental levy in terms of item 157.00 in Section F of Part 3 of Schedule No. 1.
"licensee"
means the taxpayer that holds a licence in respect of a customs and excise manufacturing warehouse.
"taxable activity"
means an activity listed in Schedule 2 of the Carbon Tax Act in respect of which a—
| (i) | taxpayer has an aggregated installed capacity equal to or above the tax threshold; or |
| (ii) | tax threshold indicated as ‘none’ applies. |
"tax threshold"
means the value determined by matching the activity listed in the column ‘Activity/Sector’ with the corresponding entry in the column ‘Threshold’ in Schedule 2 of the Carbon Tax Act.
| (c) | Except as otherwise provided in Chapter VA and these rules— |
| (i) | section 60 and the rules thereunder, including the definitions in such rules; and |
| (ii) | any provision of this Act relating to a customs and excise manufacturing warehouse; liability for duty; submission of account; payment of duty; keeping of books, accounts and documents; responsibility of the licensee; and any other requirement prescribed in connection with any such warehouse; |
shall apply with any necessary changes as the context may require to any licensee contemplated in these rules.
[Rule 54FD.01 inserted by section 1 of Notice No. R.1700, GG42926, dated 23 December 2019]