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4.—(1) The following percentages are prescribed as the percentages for the following classes of producer—
(a) manufacturer | 6%; |
(b) convertor | 9%; |
(c) packer/filler | 37%; |
(d) seller | 48%; |
(e) secondary provider | 85%; and |
(f) service provider | 85%. |
(2) The following percentages are prescribed for the class of importer—
(a)the manufacturer’s percentage, that is 6%—
(i)on Class A supplies, where the importer also carries out the functions of a convertor;
(ii)on Class B supplies, where the relevant packaging or packaging materials are supplied, by the distributor who receives them, to a convertor; and
(iii)on Class C supplies to a convertor;
(b)the manufacturer’s and the convertor’s percentages aggregated, that is 6% + 9% = 15%—
(i)on Class A supplies, where the importer also carries out the functions of a packer/filler;
(ii)on Class B supplies, where the relevant packaging or packaging materials are supplied, by the distributor who receives them, to a packer/filler;
(iii)on Class C supplies to a packer/filler; and
(iv)on Class G supplies;
(c)the manufacturer’s, the convertor’s and the packer/filler’s percentages aggregated, that is 6% + 9% + 37% = 52%—
(i)on Class A supplies where the importer also carries out the functions of a seller;
(ii)on Class B supplies where the relevant packaging or packaging materials are supplied, by the distributor who receives them, to a seller; and
(iii)on Class C supplies to a seller;
(d)the manufacturer’s, the convertor’s, the packer/filler’s and the seller’s percentages aggregated, that is 6% + 9% + 37% + 48% = 100%—
(i)on Class F supplies; and
(ii)on Class A supplies, where the importer is also the final user or consumer.
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