Government Notice No. 122 of 2019

Customs and Excise Act, 1964 » Amendment of Rules (DAR 179)

Title	Customs and Excise Act, 1964 » Amendment of Rules (DAR 179)
Department	South African Revenue Service (SARS)
Gazette	Regulation Gazettes, No. 42218 of 08 February, 2019, 5 page(s), 245Kb

172    No. 42218             GOVERNMENT GAZETTE, 8 FEBRUARY 2019

SOUTH AFRICAN REVENUE SERVICE
          NO. R. 122                                                                        08 FEBRUARY 2019
          R. 
                                           CUSTOMS AND EXCISE ACT, 1964

AMENDMENT OF RULES (DAR 179)

Under  sections 75 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.

MARK STANLEY KINGON

ACTING COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE

SCHEDULE

Amendment of rule 75(24)

1.     Rule 75(24) of the rules under section 75 of the Customs and Excise Act 1964
                (Act No. 91 of 1964), is hereby amended by–

(a)    the substitution for the number “75(24)” of the number “75.24”;

(b)    the substitution for the heading of the following heading:

“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)”;

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Government Notice No. 122 of 2019

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