On 05 August 2022, the South African Revenue Service (SARS) announced an amendment to Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 (Ordinary Customs Duties), by the insertion of Additional Notes in Chapters 19 and 21 as well as new subheadings to provide for preparations for making alcoholic beverages, to give effect to the Budget proposals announced by the Minister of Finance on 23 February 2022. The implementation date is 01 October 2022.
By amending the title and the insertion of the following Additional Note after Additional Note 1 in Chapter 19 of Section IV to Part 1 of Schedule No.1:
ADDITIONAL NOTES:
2. For the purposes of tariff subheading 1901.90.13, "preparations for making alcoholic beverages" means preparations put up for retail sale as beer powder or ginger beer powder, which, when mixed with water and left to ferment will produce an alcoholic beverage with an alcoholic strength by volume exceeding 0.5 per cent vol.
By the insertion of the title Additional Note and new Additional Note in Chapter 21 of Section IV to Part 1 of Schedule No.1 with the following:
ADDITIONAL NOTE:
1. For the purposes of tariff subheading 2106.90.13, “preparations for making alcoholic beverages” means preparations put up for retail sale as beer or ginger beer powder, which, when mixed with water and left to ferment will produce an alcoholic beverage with an alcoholic strength by volume exceeding 0.5% vol.
By the insertion of the following tariff subheadings:
- 1901.90.13 Preparations for making alcoholic beverages (excluding those of subheading 1901.90.20) as defined in Additional Note 2 to Chapter 19.
- 2106.90.13 Preparations for making alcoholic beverages as defined in Additional Note 1 to Chapter 21.