Special
Commodity Levy is imposed on certain commodity items at the rate specified by
the Minister by order published in the gazette at the point of importation of
such commodities. Special Commodity Levy is covered by the Director General of
Customs.
Special Commodity Levy is a composite levy,
and no other tax, duty, levy, cess, or other charge is imposed in terms of any
other laws specified as applicable in respect of the commodities specified in
any such order.
AN ACT to provide for the imposition of a composite levy on
certain specified commodity items in lieu of the amount chargeable on such
commodity items as a tax, duty, levy, cess or any other charge in order to
overcome the complexities associated with the application and administration of
multiple taxes on such specified commodity items; and to provide for matters
connected therewith or incidental thereto.
[Date of Commencement: 15th October,
2007]
Special Commodity Levy is imposed on certain commodity items at the rate specified by the Minister by order published in the gazette at the point of importation of such commodities. Special Commodity Levy is covered by the Director General of Customs.
Special Commodity Levy is a composite levy,
and no other tax, duty, levy, cess, or other charge is imposed in terms of any
other laws specified as applicable in respect of the commodities specified in
any such order.
AN ACT to provide for the imposition of a composite levy on
certain specified commodity items in lieu of the amount chargeable on such
commodity items as a tax, duty, levy, cess or any other charge in order to
overcome the complexities associated with the application and administration of
multiple taxes on such specified commodity items; and to provide for matters
connected therewith or incidental thereto.
[Date of Commencement: 15th October, 2007]
[Date of Commencement: 15th October, 2007]
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