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

The information and material published on this website is provided for general purposes only and does not constitute legal advice.

We make every effort to ensure that the content is updated regularly and to offer the most current and accurate information. Please consult one of our lawyers on any specific legal problem or matter.

We accept no responsibility for any loss or damage, whether direct or consequential, which may arise from reliance on the information contained in these pages.

Please refer to the full terms and conditions on the website.

Copyright © 2021 Cliffe Dekker Hofmeyr. All rights reserved. For permission to reproduce an article or publication, please contact us cliffedekkerhofmeyr@cdhlegal.com