Customs

Additional Note 4 to Chapter 22 – Comment

On 08 November 2011 the South African Revenue Service (Sars) called for comment on the proposed amendment of Additional Note 4 (South African specific) to Chapter 22 in Part 1 of Schedule No.1 i.e. “Ordinary Customs Duty”. The proposed amendment is to read as follows: “Tariff subheadings 2208.70.21, 2208.70.91, 2208.90.21 and 2208.90.91 shall only apply to liqueurs, cordials and other spirituous beverages (a) with a fermented alcoholic base (excluding that made from beer of heading 22.03 and excluding fermented sugar or sugarcane products) to which other non-alcoholic ingredients have been added; and (b) which may be fortified by the addition of any spirits to increase the percentage alcohol by volume from below 15 per cent vol. to 15 per cent vol. or more but not exceeding 23 per cent vol”. The current Additional Note reads as follows: “Tariff subheadings 2208.70.21, 2208.70.91, 2208.90.21 and 2208.90.91, shall only apply to liqueurs, cordials and other spirituous beverages with a (a) fermented alcoholic base (other than those made from beer of heading 22.03 or wine of heading 22.04 and 22.05); or (b) wine spirits base, to which other non-alcoholic ingredients have been added”. Comment due by 22 November 2011.

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