On 27 February 2013 SARS published the taxation proposals, relating to customs duties and excise duties, which were tabled by the Minister of Finance as part of his 2013 Budget delivered on 27 February 2013 at 14:58, and which became effective from the time of tabling on the day. The amendments relate to amongst other “sin products” (liquor, tobacco, cigarettes etc) as contained in Part 2A of Schedule No.1 to the Customs and Excise Act. Another amendment was respect of the insertion of the following Additional Note(s) after Additional Note 4 in Chapter 22 of Section IV to Part 1 of Schedule No 1 to the Act. For the purposes of heading 22.06 - (a) Not more than 20 per cent of the fermentable sugars used in any fermented fruit beverage, fortified or unfortified, may be of an origin other than fruit; (b) Subject to paragraph (c)(iii) and (c)(iv) below, fortified apple or fortified pear beverages shall be fortified by the addition of a rectified spirits derived from apples or pears respectively; and (c) Not more than 25 per cent of the final volume of - (i) fermented apple beverages shall consist of fruit juice derived from pears or added fermented pear beverages; (ii) fermented pear beverages shall consist of fruit juice derived from apples or added fermented apple beverages; (iii) fortified fermented apple beverages shall consist of fruit juice derived from pears, or added fermented pear beverages or fortified fermented pear beverages; and (iv)fortified fermented pear beverages shall consist of fruit juice derived from apples, or added fermented apple beverages, or fortified fermented apple beverages. There were also tariff amendments relating to the insertion, and the substitution of the following tariff subheadings which relate to beverages. Tariff subheadings 2206.00.17, and 2206.00.84 were inserted whilst tariff subheadings 2206.00.05, 2206.00.81, 2206.00.82, 2206.00.83, 2206.00.85, and 2206.00.87 were substituted.
