Older Persons Act, 2006
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 manufacturersLiability for duty and accounting |
37B.15
| (a) | A commercial manufacturer of biodiesel is liable for the duty and levy specified in any item of Part 2A and Part 5A or Part 5B of Schedule No. 1 in respect of all biodiesel manufactured by such a manufacturer in his or her licensed customs and excise manufacturing warehouse as contemplated in section 19(6). |
| (b) | Duty must be brought to account on biodiesel so manufactured as specified in these rules. |
