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]