On 14 June 2021, the South African Revenue Service (SARS) announced the following amendment to Section 75 of the Customs and Excise Act, 1964 by the substitution of:
(1.) “with effect from 1 July 2021” with “with effect from 1 August 2021,” where it appears in the Government Gazette Notice on 23 April 2021; and
(2.) Notes 5 and 7 to Rebate Item 406.00 and the header for Rebate Item 406.05 where it appears in the Government Gazette Notice on 23 April 2021, as set out in the Schedule.
The substitution of Notes 5 and 7 to Rebate Item 406.00 and the header for Rebate Item 406.05 with the following:
“5. The rebate of duty (excluding rebate items 406.04, 406.06 and 406.07) on alcohol and tobacco products imported or obtained at a licensed special shop for diplomats is subject to approval of an application, made by persons contemplated in rebate items 406.02, 406.03 and 406.05, on a six (6) monthly basis (1 January to 30 June and 1 July to 31 December) to the Director-General: Department of International Relations and Co-operation or an official acting under his or her authority, authorising the quantities referred to in the items hereto or such lesser or greater quantities as may be determined by the Department of International Relations and Co-operation.”
“7. The onward supply of goods obtained in terms of this rebate item for reward or financial gain is prohibited.”
Rebate Item 406.05 “GOODS FOR THE OFFICIAL USE BY A CONSULAR MISSION AND GOODS FOR THE PERSONAL OR OFFICIAL USE BY CONSULAR REPRESENTATIVES ACCREDITED TO A CONSULAR MISSION AND FOREIGN REPRESENTATIVES (EXCLUDING THOSE REFERRED TO IN REBATE ITEMS 406.02 AND 406.03) AND MEMBERS OF THEIR FAMILIES PROVIDED THE SAID GOODS ARE IMPORTED OR OBTAINED AT A LICENSED SPECIAL SHOP FOR DIPLOMATS IN ACCORDANCE WITH AN APPROVAL OF THE DIRECTOR-GENERAL: DEPARTMENT OF INTERNATIONAL RELATIONS AND CO-OPERATION OR AN OFFICIAL ACTING UNDER HIS OR HER AUTHORITY”
The Rebate Item is accessible at:
https://www.gov.za/sites/default/files/gcis_document/202106/44705reg11293gon523.pdf
Story by: Riaan de Lange