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Carbon Tax Act, 2019 (Act No. 15 of 2019)


Schedule 3 (Section 20)


1. Amendment of  section 1 of Act 32 of 2014


Section 1 of the Customs and Excise Act, 1964, is hereby amended by the insertion in subsection (1) after the definition of "bulk goods terminal operator" of the following definition:

" "Carbon Tax Act" means an Act of Parliament that makes provision for a carbon tax;".


2. Amendment of section 54A of Act 91 of 1964, as inserted by section 139 of Act 45 of 2003 and renumbered by section 32 of Act 16 of 2004


The following section is hereby substituted for section 54A of the Customs and Excise Act, 1964:


"Imposition of environmental levy

54A. A levy known as the environmental levy shall be—
(a) leviable on such imported goods and goods manufactured in the Republic as may be specified in any item of Part 3 of Schedule No.1; and
(b) collected and paid in respect of carbon tax imposed in terms of the Carbon Tax Act, 2019.