On 27 October 2023, the South African Revenue Service (SARS) announced the retrospective amendment, with effect from 21 February 2023, of the amendment to Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 (Ordinary Customs Duty) by the substitution of Additional Note 6(a) to Chapter 22 (Beverages, Spirits and Vinegar), to clarify that the products classifiable in tariff subheading 2206.00.19.
According to the amendment “Subheading 2206.00.19 is limited to beverages that are the end product of fermentation of a liquor (wort) of non-malted milled cereals listed in the table in Chapter Note 2 to Chapter 11 (Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten) whether or not flavoured but not mixed with any other beverages, provided the fermentable sugars are derived solely from the liquor (wort) without the addition of any other sugars during or prior to fermentation.”