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

Customs and Excise Rules

Chapter VA : Environmental Levy Goods

Application of provisions

Environmental levy imposed on plastic bags in terms of 147.01 of Part 3 of Schedule No. 1

Deductions from or set-off against accounts

 

54F.13

(a) Deduction from or set-off against accounts may only be made by the licensee on compliance with the relevant conditions and procedures prescribed in each case.
(b) Deductions from dutiable quantities may be made in respect of -
(i) goods removed in bond or exported where liability has ceased in terms of the Act;
(ii) goods for which any rebate of duty is allowed in terms of any item of Schedule No. 6 where the licensee has duly complied with the provisions of such item or where such goods have been received by the person entitled to such rebate, as the case may be;
(iii) any set-off referred to in paragraph (c) if so indicated on form DA 161A.
(c) Set-off is allowed in respect of goods which have been entered or deemed to have been entered for home consumption where such set-off is authorised in terms of any item of Schedule No. 6 on compliance with the requirements of such item.

(d)

(i) Where any goods are returned, the licensee must issue a credit note to the person concerned and must on form DA 161A -
(aa) add the goods to stock as returns;
(bb) deduct the environmental levy, paid or payable on goods returned by such person from the amount payable;
(ii) the licensee must keep a copy of the credit note and the delivery / stock return note from the person who returned the goods with the records contemplated in rule 54F.01