Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter VA : Environmental Levies

Purchase

A levy known as environmental levy shall be —

(a)	leviable on such imported goods and goods manufactured in the Republic as may be specified in any item of Part 3 of Schedule No. 1; and

(b)	collected and paid in respect of carbon tax imposed in terms of the Carbon Tax Act, 2019

[Section 54A substituted by section 2 of Schedule 3 of Notice No. 800, GG42483, dated 23 May 2019]