On 19 January 2024, the South African Revenue Service (SARS) informed of the retrospective substitution, with effect from 01 January 2024, of Note 1 in Section F of Schedule No.6 (Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy) to the Customs and Excise Act, 1964, by removing the reference to Rebate Item 623.01, as it no longer exists.
Note 1 to read:
“Item 623.02 applies to the excisable goods specified therein, supplied for use by the diplomatic and other foreign representatives mentioned in rebate item 406.02, 406.03 or 406.05 of Schedule No. 4, subject to the requirements of those rebate items and the provisions of Notes 1 to 7 to rebate item 406.00.”