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Draft tariff and rule amendments relating to schedule no. 6 of the Customs and Excise Act

09 February 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The amendments proposed are as follows:

  • 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 by no later than 18 February 2015.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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