On 23 April 2021, the South African Revenue Service (SARS) announced the following amendments to Part 1D of Schedule No.6 to the Customs and Excise Act, 1964 “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy”, effective from 01 July 2021:
By the substitution of Note 1 in Section D to Part 1 of Schedule No.6 to the Act, 1964 “Rebates and Refunds of Specific Excise Duties on Spirits and Spirituous Beverages” with the following:
Item 621.02 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.
By the substitution of Note 8 in Schedule No.6 Part 1C to the Act, 1964 “Rebates and Refunds of Specific Excise Duties on Wine and Other Fermented Beverages (Excluding Beer Made from Malt and Traditional African Beer), Mixtures of Fermented Beverages and Mixtures of Fermented Beverages and Non-Alcoholic Beverages Not Elsewhere Specified or Included”, with the following:
8. A licensed manufacturer of goods contemplated in item 620.24 may, if circumstances arise that impede the return of the goods to that licensee's customs and excise special manufacturing warehouse for destruction as contemplated in that item, apply to the Commissioner to have the goods destroyed at the manufacturer's own distribution centre or a specialised destruction facility, provided:
(a) The removal to the approved premises takes place within a period of 12 months prescribed in Note 6(a)(i);
(b) the destruction and location of such destruction is requested, and prior approval is obtained from the Commissioner before other fermented beverages are removed for destruction;
(c) the destruction shall otherwise remain subject to the provisions of item 620.24, the Notes thereto, the Act and its rules;
(d) the destruction is done under customs supervision if required by the Commissioner; and
(e) any other requirement as the Commissioner may specify in writing is complied with.
By the substitution of Note 1 in Section C to Part 1 of Schedule No.6 to the Act, 1964 “Rebates and Refunds of Specific Excise Duties on Wine and Other Fermented Beverages (Excluding Beer Made from Malt and Traditional African Beer), Mixtures of Fermented Beverages and Mixtures of Fermented Beverages and Non-Alcoholic Beverages Not Elsewhere Specified or Included”, with the following:
1. Items 620.01, 620.02 and 620.03 apply 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.
The tariff amendment is available on request
Story by: Riaan de Lange