Measure
Liability for export levy
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| Duty/Tax Payable | Services | 01/06/2016 | |
| Summary: The liability for an export levy on goods begins when a customs declaration is lodged and a levy status document is issued, and ends when the levy is fully paid, with the levy being a debt owed to the State. |
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| Description: When liability for export levy starts and ends 5. (1) The liability for export levy on export levy goods destined for export from Namibia, starts when - (a) the exporter lodges a customs declaration in accordance with section 9, with the customs authority; and (b) customs authority issues to the exporter a documents that confers an export levy due status on the goods concerned. (2) The liability for export levy on export levy goods ends if the export levy as assessed or re-assessed in terms of this Act is paid in full. Export levy is debt due to the State 6. An export levy payable under this Act is - (a) paid for the benefit of the State Revenue Fund; and (b) a debt due to the State. |
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Commodities Affected by the Measure
| # | HS Code | Description |
|---|---|---|
| 1 | 01 - 99 | All Commodities |
Procedures Implementing the Measure
No procedures found under this measure.
Legal Documents Related to the Measure
| Name | Type | Category |
|---|---|---|
| Export Levy Act 2 of 2016 | Act | Import/Export |