On 11 February 2022, the South African Revenue Service (SARS) announced the substitution in Item 202.00 of the Schedule to the Rules to the Customs and Excise Act, 1964 of the forms DA260 for Tobacco Products Accounts, the details of which would be made available on 18 February 2022.
The amendments relate to Rules under Section 19A of the Act, forms DA260 namely:
- DA 260 – Excise Account: Tobacco Products (VM)
- DA 260.01 – Excise Account Schedule (Production): Tobacco Products (VM)
- DA 260.02 – Excise Account Schedule (Receipts from C&E warehouses): Tobacco Products (VM)
- DA 260.03 – Excise Account Schedule (Returns of duty paid stock): Tobacco Products (VM)
- DA 260.04 – Excise Account Schedule (Summary of non-duty paid removals): Tobacco Products (VM)
- DA 260.04A (RSA) – Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (VM)
- DA 260.04A (BLNS) –Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (VM)
- DA 260.04A (Export) – Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (VM)
- DA 260 – Excise Account: Tobacco Products (SOS)
- DA 260.02 – Excise Account Schedule (Receipts from C&E
- warehouses): Tobacco Products (SOS)
- DA 260.04 – Excise Account Schedule (Summary of non-duty paid removals): Tobacco Products (SOS)
- DA 260.04A (RSA) – Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (SOS)
- DA 260.04A (BLNS) – Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (SOS)
- DA 260.04A (Export) – Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (SOS)
- DA 260.04A (DDP) – Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (SOS)
