Special Investigating Units and Special Tribunals Act, 1996
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VB : Health Promotion LeviesRules in respect of Health Promotion Levy Imposed on Sugary Beverages54I.07 Liability for duty for sugary beverages manufactured in the Republic |
| 54I.07 | For the purposes of rule 54F.10, in respect of the liability and the termination of liability for duty, the liability for duty of a licensee for the manufacture of sugary beverages shall cease only— |
| (a) | upon proof of payment of health promotion levy on such sugary beverages and entry for home consumption of such sugary beverages; or |
| (b) | upon proof that the export to any country or removal to any BLNS country of such sugary beverages has been received in such country. |
[Rule 54I.07 inserted by paragraph (a) of Notice No. R. 341 dated 23 March 2018]
