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

Chapter VA : Environmental Levies

Purchase

(1)	Subject to such exceptions and adaptations as may be prescribed in this Chapter, any Schedule or any rule, the provisions of this Act relating to—

(a)	the importation of goods and imported goods;

(b)

(i)	the manufacture of excisable goods; and

(ii)	entry for home consumption, removal from any customs and excise manufacturing warehouse and payment of duty contemplated in section 19A,

shall apply mutatis mutandis to environmental levy goods imported into or manufactured in the Republic.