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]