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

Rules in respect of commercial biodiesel manufacturers

Categories of commercial biodiesel manufacturers
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37B.16A 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.