On 31 January 2024, the South African Revenue Service (SARS) published its first Correction Notice in respect of the Government Gazette Notice of 26 January 2024, relating to the amendment of Part 1 of Schedule No.3 to the Customs and Excise Act, 1964 (Industrial Rebates of Customs Duties: Goods Used in the Manufacture of Other Goods), which was implemented on the day.
The Correction Notice relates to the substitution of the preamble by replacing the wording “with effect from 26 January 2024 up to and including 25 January 2026” with “with effect from 25 January 2026”.