Draft tariff and rule amendments relating to schedule no. 6 of the Customs and Excise Act
09 February 2015
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Posted by: Author: SARS
The amendments proposed are as follows:
Draft notes to schedule no. 6 The word "item" is replaced with "rebate" in Note 2 Rebate items 620.03, 622.05 and 623.02 are inserted in Note 2(c) Draft part 1B amendments Rebate item 619.07/104.10.20/01.01 is inserted to provide for the rebate of excise duty on beer made from malt to be used in the manufacture of non-alcoholic beverages Draft Part 1C amendments Note 4 is substituted to remove the reference to "commercial use" Item 620.17 is removed and items 619.17 and 620.20 inserted Note 4(b) is deleted and item 620.13 (02.02) inserted Items 620.21/104.07, 620.21/01.01 up to 620.21/03.01 are inserted to provide for rebate of excise duty on other fermented beverages to be used in the manufacture of non-alcoholic beverages Draft Part 1D amendments Rebate item 621.11 is substituted to include mixtures of fermented fruit beverages, mead beverages and non-alcoholic beverages Draft Rule 75(24) amendment Rule 75(24) is substituted to add a condition that rebate users must keep a register in terms of rebate items 619.17, 620.11, 620.13, 620.15, 620.19 and 620.21 of Schedule No. 6
The SAIT will be making submissions to SARS on this matter. Kindly submit comments to
email@example.com by no later than 18 February 2015.