Marketing of Agricultural Products Act, 1996 (Act No. 47 of 1996)NoticesEstablishment of Statutory Measure: Determination of Guideline Prices and Levies relating to Potatoes9. Payment of levy |
(1) | For the purpose of determining levies payable by a potato producer in terms of clause 8(1)(a): |
(a) | The levies concerned shall in the first instance be payable upon the purchase of packaging material from a packaging material manufacturer or a packaging material importer. |
(b) | The packaging material manufacturer or packaging material importer shall collect the levy due by adding the amount thereof to the price of the packaging material, calculated by multiplying the levy amounts set out in clause 7 (“A”) by the capacity of the packaging material purchased expressed in kilogram (“B”), multiplied by the quantity of the packaging material purchased (“C”) (AxBxC). |
(c) | The packaging material manufacturer or packaging material importer shall provide a return to the Administrator, setting out the names and addresses of the persons who purchased packaging material during the previous calendar month, together with the capacity and quantities of packaging material thus purchased and levies thus raised, within twenty days after the end of that calendar month. |
(d) | The Administrator shall upon receipt of a return in terms of paragraph (c) invoice the packaging material manufacturer or packaging material importer for indicating the amount of the levies due, as well as the amount of the commission that the packaging material manufacturer or packaging material importer is entitled to retain upon remittance of that invoice, which retention amount shall not exceed 2% (two percent) of the levies due. |
(e) | The packaging material manufacturer or packaging material importer shall fully pay an invoice referred to in paragraph (d) before or on the seventh day of the month following receipt hereof. |
(f) | A packaging material manufacturer or packaging material importer who claims that a levy is not payable as the empty packaging material concerned was exported, lost, stolen or damaged, or sold to a person other than a potato producer, or has already been paid or is otherwise not payable, must provide sufficient documentary proof thereof to the Administrator, failing which it shall be deemed that the levy remains payable by such packaging material manufacturer or importer. |
(2) | In the event that a levy payable by a potato producer in terms of clause 8(1)(a) has not been paid upon the purchase of packaging material under clause 9(1), including but not limited where potatoes are sold in bulk to processors, traders or pre-packers, or are exported, the levies due shall then be paid as follows: |
(a) | If potatoes are delivered to a processor, trader or exporter, the processor, trader or exporter shall collect the levy by subtracting the amount thereof from any payment due to the potato producer for potatoes delivered to that processor, trader or exporter, calculated by multiplying the levy amounts set out in clause 7 (“A”), by the volume delivered expressed in kilogram (“B”). (A x B). |
(b) | If potatoes are delivered to a pre-packer, the pre-packer shall collect the levy by subtracting the amount thereof from the payment due to the potato producer for potatoes delivered to the pre-packer, calculated by multiplying the levy amounts set out in clause 7 (“A”) by the capacity of the packaging material used by the pre-packer for packing the potatoes expressed in kilogram (“B”), multiplied by the quantity of the packaging material used (“C”) (AxBxC). |
(c) | The provisions of clause 9(1)(c),(d),(e) and (f) shall mutatis mutandis apply to a processor, trader, exporter or pre-packer referred to in paragraphs (a) and (b) above. |
(3) | In the event that a levy payable by a potato producer in terms of clause 8(1)(a) has not been paid under either clause 9(1) or clause 9(2): |
(a) | The potato producer concerned shall remain liable for the payment of levies due to the Administrator not later than the seventh day of the month following the month of sale of the potatoes concerned. |
(b) | The provisions of clause 9(1)(f) shall mutatis mutandis apply. |
(4) | For the purpose of levies payable in terms of clause 8(1)(b) by a potato importer, the levies due shall be: |
(a) | Calculated by multiplying the levy amounts set out in clause 7 (“A”) by the volume imported, expressed in kilogram (“B”) (A x B). |
(b) | Paid by the potato importer concerned to the Administrator not later than the seventh day of the month following the month of import. |
(5) | Payment in terms of clause 9(1), (2), (3) or (4) must be made directly by electronic transfer into the bank account indicated by the Administrator. |
(6) | Interest on levy payments in arrears shall be charged at the prime lending rate then in force, plus 2% (two percent). |
(7) | Any legal costs relating to the collection of levies will be for the account of the defaulter and costs will be recovered on an attorney and client basis. |