Category: Chapter VB – Health Promotion Levies (Customs Act)

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

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54I. 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 health promotion levy goods imported into or manufactured in the Republic.

Section 54J (Customs Act) – Application of environmental levy provisions of this Act

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54J.     Application of environmental levy provisions of this Act

Subject to such exceptions and adaptations as may be prescribed in this Chapter, sections 54D to 54F shall apply mutatis mutandis to the health promotion levy imposed on health promotion levy goods of Part 7 of Schedule No. 1.

Section 54H (Customs Act) – Rate of health promotion levy

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54H.    Rate of health promotion levy

 

(1)     The health promotion levy shall be levied at a rate as may be specified in any item of Part 7 of Schedule No. 1 and the health promotion 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, Part 2 or Part 3 of Schedule No. 1.

 

(2)     Notwithstanding anything to the contrary contained in this Act, the health promotion 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.