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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.08 Restrictions on entry of sugary beverages for removal in bond

 

54I.08 For the purposes of rule 54F.10, rule 54F.11 and rule 54F.12, sugary beverages manufactured in the Republic may only be entered for export or entered for removal in bond from a customs and excise warehouse to any place outside the Republic or any place in any other country in the common customs area.

 

[Rule 54I.08 inserted by paragraph (a) of Notice No. R. 341 dated 23 March 2018]