Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Marketing of Agricultural Products Act, 1996 (Act No. 47 of 1996)NoticesEstablishment of Statutory Measure - Records and Returns in respect of Oilseeds Products5. Records to be kept by manufacturers, importers and exporters |
| (1) | Each manufacturer, importer and exporter of oilseeds products shall keep complete records for each calendar month in respect of oilseeds products that are manufactured, imported or exported by him for own use or for commercial purposes. This shall include any person who acts in the capacity of the aforementioned persons. |
| (2) | Each person mentioned in sub-clause (1), irrespective of whether or not he has premises, shall keep the following records on a monthly basis: |
| (a) | Quantity manufactured - the quantity of all oilseeds products manufactured during a calendar month: Provided that the records should be kept separately for each product per province. |
| (b) | Imports - in respect of oilseeds products that are imported during a calendar month, records shall be kept of: |
| (i) | Name and address of importer or person on whose behalf imports are made. |
| (ii) | Quantity of oilseeds products imported per country of origin. |
| (iii) | Name and address of importer or person on whose behalf imports are made. |
| (iv) | Name of border post through which a quantity of oilseeds products was imported. |
| (v) | Name of harbour and owner of harbour premises through which the oilseeds products were imported. |
| (c) | Exports - in respect of oilseeds products that are exported, records shall be kept in respect of: |
| (i) | Name and address of the exporter and the person on behalf of whom the export takes place. |
| (ii) | Quantity of oilseeds products exported per country of intended destination. |
| (iii) | Name of border post through which a quantity of oilseeds products is exported. |
| (iv) | Name and address of the last premises from where oilseeds products were dispatched to a border post for export. |
| (v) | Name of harbour and owner of harbour premises where the exported oilseeds products were handled. |
| (vi) | Name and particulars of the vessel in which a quantity of oilseeds products is exported. |
| (3) | Records mentioned in sub-clauses (1) and (2) shall be— |
| (a) | kept separately in respect of each oilseeds product; |
| (b) | recorded on a computer or in ink in a book; and |
| (c) | kept at the head office or usual place of business of the person who is required to keep them for a period of at least four years after the end of the period in respect of which such records were kept. |
