Rules for Section 75 of the Act

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Registration of rebate users affected by amendments of items, tariff headings or subheadings in Schedule No. 3 or 4 effective from 1 January 2022

General provisions

Registered premises

Rebate stores

Transfer of goods

Records

Keeping of a register by rebate users of excisable goods used in the manufacture of non-alcoholic beverages, foodstuffs and other non-liquor products or excisable goods for industrial use in terms of any item referred to in paragraph (a)

Rules in respect of the Diesel Refund Scheme