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 non-commercial biodiesel manufacturers

Manufacturing and keeping and submission of manufacturing records
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37B.07The manufacturing premises of a non-commercial manufacturer of biodiesel are not required to be licensed as a customs and excise manufacturing warehouse

 

37B.08Subject to rule 37B.22, biodiesel manufactured by a registered non-commercial manufacturer of biodiesel is exempted from payment of any excise duty specified in any item of Part 2A or any levy specified in any item of Part 5A or Part 5B of Schedule No. 1.

 

37B.09In addition to the requirement to keep books, accounts and documents as contemplated in rule 59A.09(2), a non-commercial manufacturer of biodiesel must open a monthly biodiesel manufacturing record which must contain—
(a)the name and registration number issued as contemplated in rule 37B.02;
(b)the month and year to which the record relates;
(c)the date of each manufacturing process;
(d)the quantity, per manufacturing process, of methanol, ethanol, catalyst, neutralizing agent, any other additives, vegetable oil and any other products used in that process;
(e)the quantity yield, per manufacturing process, of methanol, ethanol, glycerol, any other products and biodiesel produced from that process;
(f)in the case of a blend of biodiesel and distillate fuel, the quantity of biodiesel and the quantity of distillate fuel used in that blend and the quantity of the blended product; and
(g)in the case where no biodiesel was manufactured during the month, a production figure reflected as "NIL".

 

37B.10The biodiesel manufacturing record contemplated in rule 37B.09 must be opened on the first day of each month and must be updated with the particulars required in paragraphs (c), (d), (e) and (f) of that rule after the completion of each manufacturing process undertaken during that month.

 

37B.11A biodiesel manufacturing record must be—
(a)closed off at the end of the last day of the month to which it relates;
(b)signed and dated by the non-commercial manufacturer; and
(c)delivered to the Controller within whose area of control the non-commercial manufacturer's biodiesel manufacturing premises are located—
(i)in respect of the records for January to June of a year, by 14 July of that same year; and
(ii)in respect of the records for July to December of a year, by 14 January of the following year.

 

37B.12Copies of monthly biodiesel manufacturing records, or such other reproductions thereof as the Commissioner may allow under section 101(1A), must be retained by a non-commercial manufacturer and kept available for inspection by an officer for a period of five years calculated from the end of the calendar year during which any such record was created.

 

37B.13The Commissioner may cancel an exemption granted under rule 37B.08 where a non-commercial manufacturer—
(a)manufactures more than 25000 liters of biodiesel per calendar month and more than 300 000 liters during a calendar year;
(b)fails to deliver a duly completed form DA 185 and the appropriate annexure to the Commissioner before the date specified in rule 37B.22;
(c)fails to open, properly complete, submit or keep a monthly biodiesel manufacturing record as required in these rules.

 

37B.14Any manufacturer of biodiesel whose exemption from the payment of duties and levies has been cancelled by the Commissioner as contemplated in rule 37B.13 must, unless the Commissioner agrees to extend the period—
(a)within 14 days from the date on which such exemption was cancelled, apply to the Commissioner to have his or her premises licensed as a customs and excise manufacturing warehouse; and
(b)account, in the manner prescribed for a commercial manufacturer of biodiesel, for the duties and levies on all biodiesel manufactured by him or her in excess of the quantity referred to in rule 27B.13(a) during the calendar year.