Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise WarehousesRules for Section 37B of the ActRules for the manufacture, storage, disposal, accounting and use of biodieselManufacturers of biodiesel to register or to register and license |
| 37B.02 | Any person who manufactures biodiesel on the date these rules come into operation or intends manufacturing biodiesel must— |
| (a) | if he or she qualifies as a non-commercial manufacturer of biodiesel, apply for registration as a non-commercial manufacturer of biodiesel in accordance with rule 59A.01A(b)(iA)(dd); or |
[Rule 37B.02(a) substituted by section 10(a) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (b) | if he or she is a commercial manufacturer of biodiesel, apply— |
| (i) | [Rule 37B.02(b)(i) deleted by section 10(b) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021] |
| (ii) | in accordance with rule 60.01A(c)(i) for licensing of his or her manufacturing premises as a customs and excise manufacturing warehouse for the commercial manufacture of biodiesel in Category 1 or 2 as contemplated in rule 37B.16. |
[Rule 37B.02(b)(ii) substituted by section 10(c) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
37B.03
| (a) | Unless the Commissioner otherwise requires, no security is required to be furnished by a person applying for registration as a non-commercial biodiesel manufacturer. |
| (b) | The provisions of rule 19A.02 shall apply mutatis mutandis to an application contemplated in rule 37B.02(b)(ii). |
