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Customs Control Act takes effect in terms of section 944(1) of that Act, substitution by section 43 of Act 32 of 2014 repealed by section 77 of Act 13 of 2017 effective on 21 July 2014 and substituted by section 15 of Act 13 of 2017 effective on the date on which section 18(4) of the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]