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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

Duties amended in a taxation proposal under section 58(l)

 

54F.09

(a) The provisions of rule 19A.08 shall apply mutatis mutandis if any environmental levy is increased in a taxation proposal as contemplated in section 58.