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 for the manufacture, storage, disposal, accounting and use of biodiesel

Commercial manufacturers of biodiesel to licence
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37B.04

(a)Any person who manufactures or who expects that he or she will manufacture more than 300 000 liters of biodiesel per calendar year shall be regarded as a commercial manufacturer of biodiesel.
(b)The provisions of rule 19A.02(a) shall apply mutatis mutandis to an application for such a licence.

[Rule 37B.04(b) substituted by section 18 of Notice No. R.473, GG43245, dated 24 April 2020]