On 4 November 2022, the South African Revenue Service (SARS) announced an amendment to Part 1C of Schedule No.6 to the Customs and Excise Act, 1964 “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy: Rebates and Refunds of Specific Excise Duties on Other Fermented Beverages (Excluding Beer Malt and Traditional African Beer), Mixture of Fermented Beverages and Mixtures of Fermented Beverages and Non-Alcoholic Beverages not Elsewhere Specified or Included” by the substitution of the descriptions of Rebate Item 620.13/104.15.25/01.02 and Rebate Item 620.13/104.15.27/02.02, for fortified wine entered for use in topping of sweetening of unfortified wines, with immediate effect.
The Rebate Items, the extent of Rebates are ‘full duty’ reads:
- Rebate Item 620.13/104.15.25/01.02 “In the topping or sweetening of unfortified wine of item 104.15.03, 104.15.04, 104.15.13, 104.15.15, 104.15.21 and 104.15.23”.
- Rebate Item 620.13/104.15.27/02.02 “In the topping or sweetening of unfortified wine of item 104.15.03, 104.15.04, 104.15.13, 104.15.15, 104.15.21 and 104.15.23”.