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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter VB : Health Promotion Levies

Rules in respect of Health Promotion Levy Imposed on Sugary Beverages

54I.04 Restrictions on customs and excise warehouses for sugary beverages

 

54I.04 For the purposes of rule 54F.03, customs and excise warehouses as contemplated in section 19 may be licenced only for the purposes of—
(a) manufacture of sugary beverages;  and
(b) storage of imported sugary beverages.

 

[Rule 54I.04 inserted by paragraph (a) of Notice No. R. 341 dated 23 March 2018]