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.07 Liability for duty for sugary beverages manufactured in the Republic
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54I.07 For the purposes of rule 54F.10, in respect of the liability and the termination of liability for duty, the liability for duty of a licensee for the manufacture of sugary beverages shall cease only—
(a)upon proof of payment of health promotion levy on such sugary beverages and entry for home consumption of such sugary beverages; or
(b)upon proof that the export to any country or removal to any BLNS country of such sugary beverages has been received in such country.

 

[Rule 54I.07 inserted by paragraph (a) of Notice No. R. 341 dated 23 March 2018]