Measure
Assessment and Re - Assessment
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| Duty/Tax Payable | Services | ||
| Summary: The customs authority must check if goods need an export levy, calculate the amount if required, and either accept the self-assessment or make its own assessment of the levy. |
|||
| Description: Assessment 10. (1) On receipt of a customs declaration in terms of section 9, the customs authority must - (a) determine whether goods indicated in the customs declaration are subject to an export levy; and (b) if an export levy is payable, calculate the amount of export levy payable on the goods in accordance with section 8. (2) The customs authority must assess the export levy on the export levy goods, in terms of subsection (1), by - (a) adopting the self-assessment of the export levy referred to in section 11 as its own assessment of the export levy; or (b) making its own assessment of the export levy |
|||
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 |