‘tax’ or ‘taxation’ includes any duty leviable under this Act.
(b) Any decision made by the Commissioner or an officer under the provisions of this Act, including any amendment or withdrawal thereof, shall be deemed to be effective from the date any notice or communication in respect of such decision is issued in writing or the date specified in such notice or communication.
[Section 77A effective on 4 June 2007]
‘dispute’ means a disagreement on the interpretation of either the relevant facts involved or the law applicable thereto, or both the facts and the law;
(9) For the purposes of sections 66 and 67, unless the context otherwise indicates –
“buying commission” means any fee paid by an importer to the importer’s agent for the service of representing the importer abroad in the purchase of the goods being valued;
[Definision of ”buying commission” substituted by section 96 of Act 60 of 2008]
“goods of the same class or kind”, in relation to imported goods, means goods produced by a particular industry or industry sector in the country from which the imported goods were exported, and falling within the same group or range of goods as the imported goods;
“identical goods”, in relation to imported goods, means goods produced in the same country and by the same or a different producer as the imported goods and which are the same in all respects, including physical characteristics, quality and reputation but excluding minor differences in appearance, as the imported goods, but does not include goods incorporating or reflecting engineering, development work, art work, design work, plans or sketches undertaken in the Republic;
“price actually paid or payable”, in relation to imported goods, means the total payment made or to be made, either directly or indirectly, by the buyer to or for the benefit of the seller for the goods, but does not include dividends or other payments passing from the buyer to the seller which do no directly relate to the goods;
“similar goods”, in relation to imported goods, means goods produced in the same country and by the same or a different producer as the imported goods and which although not alike in all respects to the imported goods have, with due regard to their quality and reputation and the existence of a trade mark, like characteristics and like component materials which enable them to be employed for the same purposes and to be commercially interchangeable, but does not include goods incorporating or reflecting engineering, development work, art work, design work, plans or sketches undertaken in the Republic.
[Section 65 amended by section 5 of Act 85 of 1968, section 21 of Act 105 of 1969, section 20 of Act 112 of 1977, section 5 of Act 93 of 1978 and section 7 of Act 110 of 1979 and substituted by section 13 of Act 86 of 1982]
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.
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.
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.