Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VB : Health Promotion LeviesRules in respect of Health Promotion Levy Imposed on Sugary Beverages54I.04 Restrictions on customs and excise warehouses for sugary beverages |
| 54I.04 | For the purposes of rule 54F.03, customs and excise warehouses as contemplated in section 19 may be licenced only for the purposes of— |
| (a) | manufacture of sugary beverages; and |
| (b) | storage of imported sugary beverages. |
[Rule 54I.04 inserted by paragraph (a) of Notice No. R. 341 dated 23 March 2018]