52. Imposition of a fuel levy by any party to a customs union agreement

 

(a)     Notwithstanding anything to the contrary in this Act contained, any fuel levy goods which are removed to the territory of a party to any customs union agreement concluded in terms of section 49 or brought into the Republic from any such territory, shall, if a fuel levy has not been imposed by such party, be deemed to be goods exported from and goods imported into the Republic, respectively, and the provisions of this Act relating to the exportation from and importation of goods into the Republic shall, subject to such arrangements as the Commissioner may determine, apply to those goods until such time as such fuel levy is imposed by that party as provided in this Act.

[Paragraph (a) substituted by section 41 of Act 45 of 1995 and section 13 of Act 36 of 2007]

 

(b)     If any such party to such customs union agreement imposes such fuel levy as provided in this Act, the Commissioner may, notwithstanding the provisions of section 47 (1), in respect of any fuel levy paid in the Republic on any petrol or distillate fuel entered or removed for consumption in the territory of any such party pay such fuel levy for any period it remains so imposed, if the Minister approves, to such party.

 

(c)     For the purposes of paragraph (b), the Commissioner may pay the fuel levy concerned on the basis of any documents, relating to the movement of such petrol or distillate fuel, in possession of any person as may be determined by him.

[Section 52 repealed by section 4 of Act 7 of 1974 and inserted by section 24 of Act 59 of 1990]