Government Notice No. 341 of 2018

Customs and Excise Act, 1964 » Amendment of Rules (DAR 172)

Title	Customs and Excise Act, 1964 » Amendment of Rules (DAR 172)
Department	South African Revenue Service (SARS)
Gazette	Regulation Gazettes, No. 41515 of 23 March, 2018, 19 page(s), 502Kb

SOUTH AFRICAN REVENUE SERVICE
                                             STAATSKOERANT, 23 MAART 2018                        No. 41515    11

Government Gazette No.
                          Government notices  GoewermentskennisGewinGs

No. R                    SOUTH AFRICAN REVENUE SERVICE                  2018-03-23
          NO. R. 341                                                                            23 MARCH 2018
          R. 
                                             CUSTOMS AND EXCISE ACT, 1964
                                            AMENDMENT OF RULES (DAR 172)

Under sections 54F, 54J and 120 of the Customs and Excise Act, 1964, the rules published
                  in Government Notice R.1874 of 8 December 1995 are amended to the extent set out in the

Schedule hereto with effect from 1 April 2018.

THOMAS SWABIHI MOYANE
                  COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE

SCHEDULE

(a)    By the insertion after rule 54FC.04 of the following heading and rules:

CHAPTER VB

HEALTH PROMOTION LEVIES
                         RULES FOR CHAPTER VB OF THE ACT IN RESPECT OF HEALTH PROMOTION
                         LEVY GOODS

Health promotion levy imposed on sugary beverages

Application of provisions
                  54I.01    (a) Rules 54I.01 to 54I.09  apply to sugary beverages manufactured in or

imported into the Republic that are liable to health promotion levy as specified
                                in item 191.00 in Section A of Part 7 of Schedule No.1.

(b) Except as otherwise provided in these rules, the rules numbered 54F.01 to
                                54F.14 apply with any necessary changes as  the context may require to
                                health promotion levy on sugary beverages.

(c) For the purposes of Chapter VB, these rules and any form to which these
                                rules relate, unless the context otherwise indicates -

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Government Notice No. 341 of 2018

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