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

Monday, 09 February 2015   (0 Comments)
Posted by: Author: SARS
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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 by no later than 18 February 2015.

Draft Notes to Schedule No. 6

Draft Part 1B of Schedule No. 6

Draft Part 1C of Schedule No. 6

Draft Part 1D of Schedule No. 6

Draft Rule 75(24)



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