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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise Warehouses

Rules for Section 37B of the Act

Implementation of biodiesel legislation

 

37B.22
(a) Section 37B and these rules come into operation on 1 April 2006 and every manufacturer of biodiesel is liable for the duty on, and the administrative requirements in respect of, biodiesel manufactured from that date.
(b) A person who already manufactures biodiesel on 1 April 2006 is allowed until 28 April 2006 to deliver a duly completed application together with supporting documents for registration or an application for registration and a licence as prescribed in rule 37B.02.
(c) Notwithstanding paragraph (b), any record to be kept and any accounting period or requirement prescribed in these rules shall commence on 1 April 2006.

(d)

(i) Subject to compliance with paragraph (b), any person who qualifies for registration as a non-commercial manufacturer of biodiesel and who manufacturers biodiesel on or after 1 April 2006 will be exempted from payment of duty as prescribed in rule 37B.08.
(ii) Failure to register as required in these rules will result in such a manufacturer being liable for payment of duty on biodiesel manufactured from 1 April 2006.
(e) Every commercial or non-commercial manufacturer must on issuing an invoice or delivery document when selling or otherwise disposing of biodiesel manufactured before 1 April 2006, endorse such invoice or document "manufactured before 1 April 2006".