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Measure

Export levy goods and rates of export levy

Type Class Valid From Valid To
Duty/Tax Payable Services 01/06/2016
Summary:

Goods listed in the schedules of this Act are subject to an export levy at specified rates, and the Minister has the authority to amend these schedules, including adding or removing goods, changing levy rates, or introducing new schedules.

Description:

Goods subject to export levy and rates of export levy

7. (1) The goods specified in Column 1 of Schedules 1, 2 and 3 to this Act are subject to an export levy which is payable at the rates specified in Column 2 of Schedules 1, 2 and 3 to this Act.

(2) The Minister may by notice in the Gazette -

(a) amend Schedule 1, 2 or 3 to this Act, by adding goods to be subject to an export levy and the export levy rate applicable to such goods;

(b) amend Schedule 1, 2 or 3 to this Act, by deleting goods which are subject to an export levy and the export levy rate applicable to such goods;

(c) insert or add a new Schedule to this Act, specifying goods subject to an export levy and the export levy rates applicable to such goods;

(d) substitute Schedule 1, 2 or 3 or a Schedule inserted or added in terms of paragraph (c) with another Schedule; or

(e) reduce or increase export levy rates applicable to export levy goods.

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