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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 electricity in terms of item 148.01 of Part 3 of Schedule No. 1

Registration

 

54FA.04

(a) Every person who generates electricity and is not required to license his or her generation plant as contemplated in rule 54FA.03 must register in accordance with rule 59A.01A(b)(iA)(dd) if electricity is generated from—

[Words preceding Rule 54FA.04(a)(i) substituted by section 26 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]

(i) non-renewable sources in an electricity plant with an installed capacity exceeding 3MW, but not exceeding 5MW; or

(ii)

(aa) co-generation as specified in Note 2(c) to item 148.01.01 of Section B of Part 3 of Schedule No. 1; or
(bb) sources as specified in Note 2(d) to the said item 148.01.01,

in an electricity generation plant with an installed capacity exceeding 3MW.

(b) The applicant for registration must comply with all the requirements specified in form DA 185 and the appropriate annexures, these rules, section 59A and the rules made thereunder, as maybe applicable, and any additional requirements that may be determined by the Commissioner.