(2)    

 

(a)            

(i)      Except where otherwise provided-

(aa)    in this section;

(bb)   by the Minister in any amendment of any Schedule in terms of any provision of this Act: or

(cc)    by the Commissioner in any rule,

the provisions of this Act governing the administration of excisable goods or fuel levy goods, including the manufacture, levying of duty and granting of any rebate or refund of duty on such goods, shall apply mutatis mutandis to biofuel.

(ii)     For the purposes of paragraph (i) unless otherwise specified in any Schedule or rule such provisions relating to distillate fuel or petrol shall be deemed to include respectively a reference to biodiesel or bioethanol or any mixtures thereof with distillate fuel or petrol.

[Paragraph (a) substituted by section 114 of Act 32 of 2004 effective on 1 April 2006]

(b)     The Commissioner may, by rule exempt any person or class of persons from licensing in respect of any manufacturing process in the production of biofuel or any goods used in the production of biofuel.

[Paragraph (b) substituted by section 20 of Act 21 of 2006 with effect from 29 March 2006]

 

(c)     The Commissioner may, except if any provision of this Act otherwise provides, in respect of biofuel manufactured in the Republic by any person registered for such a purpose under section 59A –

(i)     

(aa)   by rule exempt for any period such person from payment of duty in respect of any quantity of biofuel manufactured by him or her;

(bb)   cancel any such exemption under circumstances prescribed by rule;

(ii)     prescribe, subject to paragraph (b), conditions and other requirements in respect of such exemption;

(iii)    prescribe procedures relating to the manufacture and removal of biofuel for home consumption.

[Paragraph (c) inserted by section 114 of Act 32 of 2004 effective on 1 April 2006 and substituted by section 20 of Act 21 of 2006 effective on 29 March 2006]

 

(3)     Notwithstanding anything to the contrary contained in this Act, the Minister may, in any amendment of any Schedule under any provision of this Act, specify –

 

(a)     in which proportion distillate fuel and biodiesel or petrol and bioethanol may be mixed to be classifiable under any tariff heading or item;

(b)     a different rate of duty and extent of rebate or refund on the basis of the proportionate content of distillate fuel or biodiesel or petrol or bioethanol in any such mixture.

 

(4)     The Commissioner may –

 

(a)     require any manufacturer or seller of biofuel to register in terms of section 59A;

[Paragraph (a) substituted by section 114 of Act 32 of 2004 effective on 1 April 2006 and section 20 of Act 21 of 2006 with effect from 7 February 2007]

(b)     make rules –

(i)      to exempt any person who is required to licence under any provision of this Act from furnishing security;

(ii)     concerning payment of duty, accounts to be kept and procedures regulating the manufacture, storage, disposal or use of biofuel;

(iii)    to delegate, subject to section 3(2), any power which may be exercised and assign any duty that shall be performed by the Commissioner in terms of this Act to any officer;

(iv)    regarding all matters which are required or permitted in terms of this section to be prescribed by rule;

(v)     in respect of any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this section.

[Section 37B inserted by section 103 of Act 74 of 2002 effective on 1 April 2006]