A levy is hereby imposed on all winter cereal—
| (a) | sold by or on behalf of the producer thereof. |
| (b) | imported into the Republic of South Africa. |
| (c) | processed or converted or caused to be processed or converted into a winter cereal product by or on behalf of the producer thereof if the winter cereal product is intended to be disposed of. |
| (d) | exported from the Republic of South Africa if the levy in respect of such winter cereal has not already been paid in terms of paragraphs 5 (a), (b) or (e); and |
| (e) | in respect of which a silo receipt has been issued, if the levy in respect of such winter cereal has not already been paid in terms of paragraph (a) or (b). |
