Statistics Act, 1999
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 in respect of commercial biodiesel manufacturersCategories of commercial biodiesel manufacturers |
37B.16 | A commercial manufacturer of biodiesel shall be regarded as a— |
(a) | Category 1 manufacturer of biodiesel, if he or she manufactures biodiesel exclusively for consumption in the Republic; or |
(b) | Category 2 manufacturer, if he or she in addition to manufacturing for consumption in the Republic— |
(i) | exports biodiesel; or |
(ii) | removes biodiesel to a BLNS country. |