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.09 Implementation provisions
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54I.09For the purposes of rule 54F.14—
(a)The licensee must, when issuing any invoice or dispatch delivery note as contemplated in rule 54F.05 or similar document as contemplated in rule 54I.04A in respect of sugary beverages manufactured before the date health promotion levy on sugary beverages came into operation, endorse such invoice, note or document to state that such sugary beverages were manufactured before the effective date.

[Rule 54I.09(a) substituted by section (d) of Notice No. R.562, GG42381, dated 5 April 2019]

(b)The implementation accounting period will commence on the effective date, after which the monthly accounting periods will commence on the first day of each calendar month.

 

[Rule 54I.09 inserted by paragraph (a) of Notice No. R. 341 dated 23 March 2018]