On 17 February 2022, the South African Revenue Service (SARS) announced a proposed amendment to imported goods abandoned or destroyed, on which comment is due by 10 March 2022.
The proposed amendments will regulate Refund Item 522.02/22.00/01.02 to the Customs and Excise Act, 1964. The Refund Item provides for alcoholic beverages which have undergone post-manufacturing deterioration (expired stock) as a result of a total ban on the selling of alcohol as published by Notice in the Government Gazette of 15 March 2020, for the duration of the national state of disaster.
To substitute the title of Part 2 of Schedule No.5 to the Act, 1964 “Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy” to include the reference to “and imported goods abandoned or destroyed”.
To substitute the header of Refund Item 522.00 to include the reference “and imported goods abandoned or destroyed”.
To insert Note No. 7 and Rebate Item 522.02/22.02/01.02 to provide for alcoholic beverages which, after entry for home consumption and payment of duty, have undergone post-manufacturing deterioration (expired stock) and are returned to the original importer of the goods for destruction.