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

Liability for duty and accounting
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37B.15

(a)A commercial manufacturer of biodiesel is liable for the duty and levy specified in any item of Part 2A and Part 5A or Part 5B of Schedule No. 1 in respect of all biodiesel manufactured by such a manufacturer in his or her licensed customs and excise manufacturing warehouse as contemplated in section 19(6).
(b)Duty must be brought to account on biodiesel so manufactured as specified in these rules.