Government Notice No. 351 of 2018

Doeane- en Aksynswet, 1964 » Wysiging van Bylae no 4 (No 4/1/1)

Title	Doeane- en Aksynswet, 1964 » Wysiging van Bylae no 4 (No 4/1/1)
Department	South African Revenue Service (SARS)
Gazette	Regulation Gazettes, No. 41515 of 23 March, 2018, 2 page(s), 143Kb

STAATSKOERANT, 23 MAART 2018                        No. 41515    65

Extent of Rebate  Full duty  Full duty

to          such
                              proved  or in such other   on

500,
                              R2
                              than  major  levy, or health promotion levy  used for the manufacture by reprocessing of
                              less  vis
                              to not  of
                              amounts  circumstances of payment of duty or under rebate of duty from a place in the Republic to any other place in

in         environmental ordamage was not due to any negligence or fraud on the part of the person liable for the duty;  entered and
                               occasion   levy,  fuel  person;  other

single (a) in any customs and excise warehouse or in any appointed transit shed or under control of the Commissioner;  duty,  any

any      provided-  customs  by
                               on           owner  the
                               damaged Goods in respect of which health promotion levy together with the customs duty circumstances as the Commissioner deems exceptional while such goods are-    storeroom,  the  of  to

or       rebate  respect  is  or  Goods in respect of which health promotion levy has been paid and health promotion levy goods or the manufacture of other goods
                               destroyed  any  in  paid  been  destruction

lost,  (b) being removed with deferment terms of the provisions of this Act; or  in  stored  compensation  has  loss,  (iii) such goods did not
                       Description  been  have  being  (c)  no  (i)  goods  such  (ii)  and

Rebate Code REBATES OF HEALTH PROMOTION LEVY  01.00  02.00

Tariff   Heading  00.00     00.00

Rebate Item  499.00  499.01  499.02

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Government Notice No. 351 of 2018

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