Statistics Act, 1999
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VA : Environmental Levy GoodsApplication of provisionsEnvironmental levy imposed on tyres manufactured in or imported into the Republic in terms of items 152.00 to 155.00 in Section E of Part 3 of Schedule No. 154FC.01 |
54FC.01
| (a) | Except as otherwise provided in these rules, the rules numbered 54F.01 to 54F.14 apply with any necessary changes as the context may require to the environmental levy imposed on tyres manufactured in or imported into the Republic in terms of items 152.00 to 155.00 in Section E of Part 3 of Schedule No. 1. |
| (b) | For the purposes of Chapter VA, these rules and any form to which these rules relate, unless the context otherwise indicates— |
| (i) | "design mass" means the weight in respect of a certain size, type or class of tyre that forms part of the design specifications for that particular category of tyre. |
| (ii) | "nett mass" means the design mass in respect of any tyre that has been verified and specified in writing by the tyre manufacturer to its customer. |
[Rule 54FC.01 inserted by paragraph (b) of Notice No. R. 76 dated 27 January 2017]
