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 ActImplementation of biodiesel legislation |
| 37B.22 |
| (a) | Section 37B and these rules come into operation on 1 April 2006 and every manufacturer of biodiesel is liable for the duty on, and the administrative requirements in respect of, biodiesel manufactured from that date. |
| (b) | A person who already manufactures biodiesel on 1 April 2006 is allowed until 28 April 2006 to deliver a duly completed application together with supporting documents for registration or an application for registration and a licence as prescribed in rule 37B.02. |
| (c) | Notwithstanding paragraph (b), any record to be kept and any accounting period or requirement prescribed in these rules shall commence on 1 April 2006. |
(d)
| (i) | Subject to compliance with paragraph (b), any person who qualifies for registration as a non-commercial manufacturer of biodiesel and who manufacturers biodiesel on or after 1 April 2006 will be exempted from payment of duty as prescribed in rule 37B.08. |
| (ii) | Failure to register as required in these rules will result in such a manufacturer being liable for payment of duty on biodiesel manufactured from 1 April 2006. |
| (e) | Every commercial or non-commercial manufacturer must on issuing an invoice or delivery document when selling or otherwise disposing of biodiesel manufactured before 1 April 2006, endorse such invoice or document "manufactured before 1 April 2006". |