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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

Issue of invoices or dispatch delivery notes in respect of goods removed from a customs and excise warehouse

 

54F.05

(a) Any licensee of any customs and excise warehouse who removes any environmental levy goods, from such warehouse for any purpose contemplated in section 20(4) and these rules, including for export or for removal to a BLNS country, must in addition to any other document required to be completed in respect of any procedure prescribed in the Act, issue an invoice or dispatch delivery note, serially or transaction numbered and dated which must include at least—
(i) the licensed name, customs client number, warehouse number (where applicable) and physical address of the licensee who so removes such goods;
(ii) a statement: "environmental levy goods" and a description of the goods so removed, the relevant tariff item and if applicable, the rebate item;
(iii) the quantity of goods so removed;
(iv) the date of removal of the goods;
(v) the name or business name (if any) and the address of the person to whom the goods are removed;
(vi) the number of the customs and excise warehouse to which the goods are removed, if applicable;
(vii) where applicable, the price charged for each unit and the total price of the invoiced goods;
(viii) where the goods are removed to a destination in the Republic for any purpose other than home consumption, the customs client number of the person to whom the goods are so removed;
(ix) a reference number according to which the goods can be readily identified in the production and other accounting records of the manufacturer, or the accounting records of the importer, as the case may be;
(x) in all instances, any other particulars required for determining the rate and amount of duty on any goods specified in such invoice and removed from such warehouse.

(b)

(i)

(aa) Such invoice or dispatch delivery note issued in respect of environmental levy goods removed for home consumption and payment of duty from a customs and excise manufacturing warehouse, shall, subject to compliance with the requirements of section 38(4) be deemed to be due entry for home consumption for such goods.
(bb) For the purposes of subparagraph (aa) and section 38(4)(b) such an invoice or dispatch delivery note must also be issued in respect of environmental levy goods removed for distribution free of charge or for use by the licensee.
(ii) The duty on the goods so removed as contemplated in subparagraph (i) must be accounted for in the monthly accounts as required in terms of rule 54F.07.