Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter VB : Health Promotion Levies

Rules in respect of Health Promotion Levy Imposed on Sugary Beverages

54I.04A Issue of invoices or dispatch delivery notes in respect of goods removed from a customs and excise warehouse
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54I.04A Any licensee of any customs and excise warehouse who removes any sugary beverages from such warehouse must issue an invoice, dispatch delivery note or similar document approved by the Commissioner that contains the information required for the purposes of rule 54F.05.

 

[Rule 54I.04A inserted by section (b) of Notice No. R.562, GG42381, dated 5 April 2019]