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

Schedules

Schedule IV : Rebates and Refunds of Customs Duties, Excise Duties, Fuel Levy, Road Accident Fund Levy, Environmental Levy and Health Promotion Levy

Part 5 : Rebates of Environmental Levy

 

NOTES:

1. For the purposes of Chapter VA of the Act and this Schedule-
(a) any imported goods referred to in any item of this Schedule shall, subject to compliance with any relevant Note or rule, be admitted under rebate of environmental levy as contemplated in Note 3 of the General Notes to this Schedule to the extent that such rebate can be applied, except—
(i) in respect of the rebate specified in item 412.09;
(ii) in rebate item 460.17, the environmental levy specified in Sections D and E of Part 3 of Schedule No. 1; and
(iii) in respect of rebate item 460.07, the environmental levy specified in Section E of Part 3 of Schedule No. 1.
(b) the provisions for a rebate of duty on any goods specified in any item of this Schedule shall, subject to these notes, determine entitlement to any rebate of environmental levy, notwithstanding that no customs duty is leviable on the goods concerned.

 

2. "Full duty" when referring to the extent of rebate in any item in this Part means the environmental levy payable in terms of the relevant item of Part 3 of Schedule No. 1 less any rebate, refund or drawback of such levy granted previously in respect of the goods.

 

Rebate Item

Tariff Heading

Rebate Code

CD

Description

Extent of Rebate

497.00

REBATES OF ENVIRONMENTAL LEVY

497.01

00.00

01.00

03

Goods in respect of which environmental levy together with the customs duty and the fuel levy (where applicable) amounts to not less than R2 500, proved to have been lost, destroyed or damaged on any single occasion in circumstances of vis major or in such other circumstances as the Commissioner deems exceptional while such goods are—

(a) in any customs and excise warehouse or in any appointed transit shed or under control of the Commissioner;
(b) being removed with deferment of payment of duty or under rebate of duty from a place in the Republic to any other place in terms of the provisions of this Act; or
(c) being stored in any rebate storeroom:

Provided that—

(i) no compensation in respect of the customs duty, fuel levy or environmental levy on such goods has been paid or is due to the owner by any other person;
(ii) such loss, destruction or damage was not due to any negligence or fraud on the part of the person liable for the duty;
(iii) such goods did not enter into consumption; and provided further that circumstances contemplated in this item exclude robbery or theft.

Full duty