Customs and Excise Act
Customs and Excise (Ethyl Alcohol) (Refunds, Rebates and Remissions) Regulations, 2020
Statutory Instrument 41 of 2020
- Published in Government Gazette on 27 April 2020
- Assented to on 27 April 2020
- Commenced on 1 March 2020
- [This is the version of this document from 27 April 2020.]
2. InterpretationIn these Regulations, unless the context otherwise requires—"authorised user" means a person authorised under regulation 4 to use spirits under rebate for a purpose in respect of which a rebate of duty is granted by these Regulations;"ethyl alcohol" means undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher;"official requisition" means an official requisition issued by an authorised user in terms of regulation 4(2);"rebated" means under rebate of duty granted by these Regulations.
3. Grant of remission
4. Grant of authority to use ethyl alcohol
5. Filing of return
6. Obligations of authorised userAn authorised user shall ensure that—
7. Special provisions with respect to authorised users of ethyl alcohol
8. Obligation of authorised user to keep records
9. Obligation of authorised users to render returns
10. GeneralAn authorised user whose authority is revoked by the Commissioner-General is not entitled to a refund of the whole or any portion of the fee paid under this Regulation.
11. Use of ethyl alcohol on terms approved by Commissioner-GeneralExcept with the consent of the Commissioner-General, an authorised user shall not use or dispose of ethyl alcohol otherwise than in accordance with the terms of Commissioner-General’s authority and the provisions of these Regulations.
12. Notification of cessation and revocation
13. Remission off duty on related ethyl alcohol which are lost or destroyed
History of this document
27 April 2020 this version
Published in Government Gazette number None
01 March 2020