On 05 August 2022, the South African Revenue Service (SARS) announced an amendment to Part 7A of Schedule No.1 to the Customs and Excise Act, 1964, (Levy on Sugary Beverages) as a consequence to the insertion of the new tariff subheading in Chapter 19 in Part 1 of Schedule No.1 to the Act, 1964, to give effect to the Budget proposals announced by the Minister of Finance on 23 February 2022. The implementation date is 01 October 2022.
By the substitution of the following:
- Health Promotion Levy Item 191.02.05 1901.90.15 Other, preparations for making beverages (excluding those of tariff subheading 1901.90.20) 2.21c/gram of the sugar content that exceeds 4g/100ml