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.08 Restrictions on entry of sugary beverages for removal in bond
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54I.08For the purposes of rule 54F.10, rule 54F.11 and rule 54F.12, sugary beverages manufactured in the Republic may only be entered for export or entered for removal in bond from a customs and excise warehouse to any place outside the Republic or any place in any other country in the common customs area.

 

[Rule 54I.08 inserted by paragraph (a) of Notice No. R. 341 dated 23 March 2018]