In the case of—
| (a) |
an importer who is an officer who served overseas in a diplomatic capacity and returns to the Republic after completion of his or her term of duty; |
| (b) |
an application for products intended solely for personal use; |
| (c) |
an importer referred to in regulation 43(4); |
| (d) |
an application for products intended as bona fide trade samples; |
| (e) |
an application for products intended to be utilized for scientific purposes; and |
| (f) |
an application for products intended to be utilized during national or international events, |
the prescribed fees shall not be payable in respect of liquor products produced and bottled in the Republic, as well as the first 180 litres of other products: Provided that—
| (i) |
the application concerned is accompanied by the documents referred to in regulation 43(4)(c)(i), (iii), (iv) and, if applicable, (v); |
| (ii) |
in the case of an application referred to in paragraphs (a), (b) and (c) of this regulation, the exemption from payment of fees shall only apply to the first 24 litres of each lot of such other products that are identical in respect of container, composition and labelling; |
| (iii) |
in the case of an application referred to in paragraphs (b), (d) and (e) of this regulation, the volume applied for, excluding products produced and bottled in the Republic, together with the total volume of products, excluding products produced and bottled in the Republic, imported under the provisions of this regulation by that importer during the 12 months preceding his or her application, does not exceed 180 litres; and |
| (iv) |
in the case of an application referred to in paragraphs (d), (e) and (f) of this regulation, the application concerned is also accompanied by documentary evidence of the trade, scientific or national or international event purposes, as the case may be, the products are intended for. |
[Regulation 44 substituted by regulation 13 of Notice No. R. 401 of 2014]
Stamp Duties Act, 1968 (Act 77 of 1968)
