| (a) | Any person who manufactures or imports any sugary beverage that is liable to health promotion levy must determine and declare the sugar content of the sugary beverage in grams per 100 millilitres based on— |
| (i) | the sugar content of the sugary beverage as certified on a test report obtained and retained from a testing laboratory accredited with and using methodology recognised by the South African National Accreditation System (SANAS) or the International Laboratory Accreditation Cooperation (ILAC); or |
| (ii) | in the absence of such test report, the deemed sugar content of the sugary beverage that is assumed to constitute 20 grams per 100 millilitres. |
| (b) | Any person who manufactures or imports any concentrate or preparation for the making of beverages that is liable to health promotion levy must determine and declare the sugar content of the concentrate or preparation in grams per 100 millilitres based on— |
(i)
| (aa) | the sugar content as certified on a test report as contemplated in paragraph (a) above of the total volume of the prepared beverage when mixed or diluted according to the manufacturer’s product specifications; and |
| (bb) | the average sugar content as certified on such test report of the sugar contents for all the prepared beverage options when mixed or diluted according to the manufacturer’s multiple product specifications; or |
| (ii) | in the absence of such test report, the deemed sugar content of the prepared beverage that is assumed to constitute 20 grams per 100 millilitres should the concentrate or preparation be mixed or diluted at a ratio of one part to nine parts water. |
| (c) | The test report as contemplated in paragraphs (a) and (b) above must be kept available for inspection for a period of five years from the date the sugary beverage or concentrate or preparation for the making of sugary beverages was manufactured or imported and must be produced or submitted at the request of an officer. |
[Rule 54I.06 substituted by section (c) of Notice No. R.562, GG42381, dated 5 April 2019]
[Rule 54I.06 inserted by paragraph (a) of Notice No. R. 341 dated 23 March 2018]
