Stamp Duties Act, 1968 (Act 77 of 1968)
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.03 Manufacturers of sugary beverages to register or to register and licence |
54I.03
| (a) | Any person who manufactures sugary beverages or intends manufacturing sugary beverages must apply— |
| (i) | if he or she qualifies as a non-commercial manufacturer, for registration as a non-commercial manufacturer of sugary beverages in accordance with rule 59A.01A(b)(iA)(dd); or |
| (ii) | if he or she is classified as a commercial manufacturer, for licensing of his or her manufacturing premises as a customs and excise manufacturing warehouse for the commercial manufacture of sugary beverages in accordance with rule 60.01A(c)(i). |
[Rule 54I.03(a) substituted by section 27 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (b) | Unless the Commissioner determines otherwise, no security is required to be furnished by a person applying for registration as a non-commercial manufacturer of sugary beverages. |
| (c) | The provisions of rule 19A.02 shall apply with any necessary changes as the context may require to any licence application contemplated in this rule. |
[Rule 54I.03 inserted by paragraph (a) of Notice No. R.341 dated 23 March 2018]
