Housing Development Agency Act, 2008
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VB : Health Promotion LeviesRules in respect of Health Promotion Levy Imposed on Sugary Beverages54I.02 Persons classified as commercial manufacturers of sugary beverages |
54I.02
| (a) | Any person who manufactures or who expects to manufacture sugary beverages with a sugar content exceeding 500 kilogram per calendar year shall be regarded as a commercial manufacturer. |
| (b) | Any related persons who manufacture or who expect to manufacture a combined total quantity of sugary beverages with a sugar content exceeding 500 kilogram per calendar year shall be respectively regarded as commercial manufacturers. |
| (c) | Any persons who manufacture or who expect to manufacture on the same or adjacent manufacturing premises a combined total quantity of sugary beverages with a sugar content exceeding 500 kilogram per calendar year shall be respectively regarded as commercial manufacturers. |
[Rule 54I.02 inserted by paragraph (a) of Notice No. R. 341 dated 23 March 2018]
