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 manufacturersRules for Category 1 manufacturers of biodiesel |
| 37B.17 | No Category 1 biodiesel manufacturer may remove biodiesel from his or her licensed customs and excise manufacturing warehouse without first completing an invoice or dispatch delivery note containing the information specified in rule 19A.04(a)(i) and (iii) in respect thereof. |
| 37B.18 | Any such invoice or delivery note shall be deemed to be due entry for home consumption of such biodiesel. |
37B.19
| (a) | The duty and levy on biodiesel removed as contemplated in rule 37B.17 must be accounted for monthly on a DA 162 account. |
| (b) | A DA 162 account, together with the amount payable, must be submitted to reach the Controller in whose area of control a manufacturer's customs and excise manufacturing warehouse is licensed on or before the 25th day of the month following the closing of the accounting period. |
| (c) | The accounting period referred to in paragraph (b) in respect of each month starts on the first day of a month and closes on the last day of that month. |
