4 November 2009

TAX NOTE: Environmental levies to be imposed

An amendment to schedule 1 part 3 of the Customs and Excise Act 91 of 1964 (the Customs and Excise Act) sees the insertion of section C which provides for an environmental levy to be imposed on 'electric filament bulbs' listed under tariff headings 8539.21, 8539.22, 8539.29, at a rate of R3.00 (three rand) per bulb. The levy shall be applicable from 1 November 2009, and is imposed on both locally manufactured and imported items. All duties payable in terms of section C is in addition to any other duties or levies imposed by schedule 1.

Amendments to rules 54F.01 to 54F.11 of the Rules to the Customs and Excise Act have been effected and are now applicable to the items listed under section C of schedule 3.

The new draft Customs Control Bill and the draft Customs Duty Bill have been released for public comment as part of the wider redraft of the current Customs and Excise Act. Commentary on the respective bills must be made before 26 February 2010.

Freek van Rooyen and Mohamed Hassam
Director and Candidate Attorney, Tax

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