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Section 52A: Claim on export of waste PET bottles or PET flakes or recycling of

Excise Act · PART VII: MISCELLANEOUS

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

52A. Claim on export of waste PET bottles or PET flakes or recycling of waste PET bottles (1) Subject to this section, any person who exports waste PET bottles or PET flakes or waste PET bottles recycled into reusable goods may make a claim to the Director-General for an amount to be paid to him in accordance with the formula referred to in the Fourth Schedule. (2) Every claim under subsection (1) shall— (a) be made— (i) not later than 15 days from the end of every quarter; (ii) in such form and manner as the Director-General may determine; (b) be accompanied by— (i) the relevant bill of lading; or (ii) such other particulars or information as may be specified in the form of the claim. (3) At any time during a calendar year, no claim shall be entertained unless the weight of waste PET bottles or PET flakes exported or waste PET bottles recycled into reusable goods exceeds one thousand kilogrammes. (4) Where, at any time during a calendar year, the weight of waste PET bottles or PET flakes exported or waste PET bottles recycled into reusable goods exceeds one thousand kilogrammes, the person shall be eligible to make a claim under subsection (1) in respect of the relevant quarter. (5) On receipt of a claim under subsection (1), the Director-General shall, not later than 15 days from the date of receipt of the claim, on being satisfied that the claim meets the requirements of this section, effect payment of the amount due. (6) In this section— “PET bottle” means a bottle made of polyethylene terephthalate; “PET flakes” means small fragments of a PET bottle which are broken off from the whole by cutting and crushing operations. [S. 52A inserted by s. 7 (f) of Act 26 of 2013 w.e.f. 1 January 2014; amended by s. 17 (j) of Act 9 of 2015 w.e.f. 1 July 2015.]

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