On 29 April the South African Revenue Service (SARS) announced the insertion of Part 1D of Schedule No.6 to the Customs and Excise Act, 1964 by the insertion of Note 10 in order to align with refund provisions for malt beer and other fermented beverages; and by the insertion of the following Note(s) 10 after Note(s) 9 in Section D to Part 1 of Schedule No.6 to the Act, 1964.
Note 10 reads:
10. A licensed manufacturer of goods contemplated in item 621.21 may, if circumstances arise that impede the return of the goods to the VMP contemplated in that item, apply to the Commissioner to have the goods destroyed at that licensee's VMS or a specialised destruction facility, provided:
(a) the removal to the approved premises takes place within a period of 12 months prescribed in Note 9(a)(ii);
(b) the destruction and location of such destruction is requested, and prior approval is obtained from the Commissioner before the goods are removed for destruction;
(c) the destruction and location of such destruction is corroborated by the keeping of proper records and evidence thereof;
(d) the destruction shall otherwise remain subject to the provisions of item 621.21, the Notes thereto, the Act and its rules;
(e) the destruction is done under supervision of an officer if required by the Commissioner; and
(f) any other requirement as the Commissioner may specify in writing is complied with.
The tariff amendments are accessible at: