Category: Chapter VA – Environmental levies (Customs Act)

Section 54AA (Customs Act) – Provisions relating to carbon tax

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54AA.       Provisions relating to carbon tax-

For the purposes of the administration and collection of carbon tax revenues as contemplated in section 54A-

(a)  

(i) any reference to the Carbon Tax Act, 2019, in this Act must be regarded as including the Tables and Schedules to that Act and any regulation made in terms of that Act;

(ii) a word or expression in this Act to which a meaning has been assigned in the Carbon Tax Act, 2019, has the meaning so assigned, unless the context indicates otherwise;

(b) the allowances and limitation of allowances prescribed in the Carbon Tax Act, 2019, must be administered as rebates, refunds or drawbacks, as may be applicable, in terms of this Act;

(c)  a taxpayer as defined in the Carbon Tax Act, 2019, must in terms of section 54E license any premises on which emissions as defined in the Carbon Tax Act, 2019, occur, in a manner and subject to requirements as may be prescribed by rule; and

(d)  any administrative actions, requirements and procedures for purposes of submission and verification of accounts, collection and payment of carbon tax as an environmental levy or the performance of any duty, power or obligation or the exercise of any right must, to the extent not prescribed in the Carbon Tax Act, 2019, be prescribed by the Commissioner by rule.

[Section 54AA inserted by section 1 of Act 13 of 2019]

Section 54EA (Customs Act) – Exemption from licensing and payment of environmental levy

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54EA.    Exemption from licensing and payment of environmental levy

 

(1)     Notwithstanding anything to the contrary contained in this Chapter or any other provision of this Act, the Commissioner may by rule-

 

(a)     exempt a person or category of persons from-

(i)      all or any of the requirements of section 54E; and

(ii)     the payment of environmental levy,

for any period in respect of any quantity or class or any quantity of any class of environmental levy goods manufactured by such person or category of persons;

(b)     prescribe conditions and other requirements in respect of such exemption; and

(c)     prescribe circumstances under which such exemption may be cancelled.

[Section 54 EA inserted by section 95 of Act 60 of 2008 effective on 21 Oct 2008]

Section 54E (Customs Act) – Licensing

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54E.    Licensing

 

(1)     From the date this Chapter comes into operation, no environmental levy goods may be manufactured in the Republic except in a customs and excise manufacturing warehouse licensed in terms of this Act.

 

(2)     The applicant for such a license must apply on the form prescribed by rule and must comply with all the provisions of this Act and any requirements the Commissioner may prescribe in each case.

 

(3)     The application must be supported by the agreement and other documents as may be prescribed by rule.

 

(4)     Before such warehouse is licensed the applicant for a license must-

 

(a)     furnish such security as contemplated in section 60(c)(i); and

(b)     pay the licence fee prescribed in Schedule No. 8.

 

(5)     The provisions of section 60 (2) shall apply mutatis mutandis in respect of any application for a licence or the suspension or cancellation of a licence.

[Section 47G renumbered to 54E by section 32 of Act 16 of 2004, effective on 1 June 2004]

Section 54D (Customs Act) – Rebates, refunds and drawbacks

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54D.    Rebates, Refunds and Drawbacks

 

The Minister may, notwithstanding anything to the contrary contained in this Act, provide under section 75(15) for a rebate, refund or drawback of any environmental levy in an item of a separate Part of Schedule No. 3, 4, 5 or 6, which shall be deemed to be an amendment of such Schedule, in the circumstances and for the purposes and on compliance with any conditions that may be specified in such Part or item.

[Section 47F renumbered to 54D by section 32 of Act 16 of 2004 effecive on 1 June 2004]

Section 54C (Customs Act) – Application of other provisions of this Act

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54C.    Application of other provisions of this Act

 

Subject to such exceptions and adaptations as may be prescribed in this Chapter, any Schedule or any rule, the provisions of this Act governing the administration of excisable goods, including-

 

(a)

 

(i)      the importation of excisable goods and imported excisable goods; and

(ii)     the payment of duty on imported excisable goods; or

(b)

 

(i)      the manufacture of excisable goods; and

(ii)     the entry for home consumption, removal from any customs and excise manufacturing warehouse and payment of duty contemplated in section 19A,

 

shall apply mutatis mutandis to environmental levy goods imported into or manufactured in the Republic.

[Section 47E inserted by section 139 of Act 45 of 2003, renumbered to section 54C by section 32 of Act 16 of 2004, substitututed by section 43 of Act 32 of 2014 effective on a date on which the Customs Control Act takes effect in terms of section 944(1) of that Act, substitution by section 43 of Act 32 of 2014 repealed by section 77 of Act 13 of 2017 effective on 21 July 2014 and substituted by section 15 of Act 13 of 2017 effective on the date on which section 18(4) of the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2017, comes into operation, 1 April 2018 – effective on 1 June 2004]

Section 54B (Customs Act) – Rate of environmental levy

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54B.    Rate of Environmental Levy

 

(1)     The environmental levy shall be levied at a rate as may be specified in any item of Part 3 of Schedule No. 1 and the environmental levy so specified in such item shall be payable in addition to any duty prescribed in respect of the goods concerned in any heading or subheading of Part 1 or Part 2 of Schedule No. 1.

 

(2)     Notwithstanding anything to the contrary contained in this Act, the environmental levy shall, subject to the provisions of this Chapter and except for the purposes of any customs union agreement contemplated in section 49 or any other law, be deemed to be a duty leviable under this Act.

[Subsection (2) substituted by section 14 of Act 36 of 2007]

[Section 47D renumbered to 54B by section 32 of Act 16 of 2004 effective on 1 June 2004]

Section 54A (Customs Act) – Imposition of environmental levy

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54A.    Imposition of Environmental Levy

A levy known as the environmental levy shall be-

(a)     leviable on such imported goods and goods manufactured in the Republic as may be specified in any item of Part 3 of Schedule No.1; and

(b)     collected and paid in respect of carbon tax imposed in terms of the Carbon Tax Act, 2019.

[Section 54A, formerly section 47C, inserted by section 139(1) of Act 45 of 2003, renumbered by section 32(1)(a) of Act 16 of 2004 and substituted by section 20 read with Sch. 3 of Act 15 of 2019]

Section 54F (Customs Act) – Rules

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54F.     Rules

 

The Commissioner may prescribe by rule-

 

(a)     any procedure in addition to or in substitution of any existing rule regulating procedures in respect of the importation of goods and imported goods or excisable goods in order to provide for any necessary exception or adaptation in administering the provisions of this Chapter;

 

(b)     mutatis mutandis for the purposes of this Chapter, any procedure to which section 19A and its rules relate;

 

(c)     the form of agreement to be entered into between the applicant and the Commissioner;

 

(d)     the accounts and other documents to be kept and to be submitted when payment is made;

 

(e)     all matters which are required or permitted in terms of this Chapter to be prescribed by rule;

 

(f)      any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this Chapter.

[Section 47H renumbered to 54F by section 32 of Act 16 of 2004, effective on 1 June 2004]

[Chapter VA inserted by section 139 of Act 45 of 2003]