Spirits Rebate Item On 22 May the South African Revenue Service (SARS) announced the substitution of Rebate Item 621.11 (Part D of Schedule No 6 to the Customs and Excise Act) to include spirits used in the fortification of other mixtures of fermented fruit or mead beverages, fortified with an alcoholic strength of at least 15% by volume, but not exceeding 23% by volume. Commercial Use On 22 May Sars announced the substitution of Note 4 to Part 1C of Schedule No 6 to the Act, to remove the reference to ‘commercial use’, as well as the insertion of three Rebate Items under 620.21/104.17 to provide for a rebate of excise duty on other fermented beverages to be used in the manufacture of non-alcoholic beverages. Rebate Item 620.21/104.17.15/ 01.01 – Other fermented apple or pear beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol. (Extent of the rebate is full duty). Rebate Items 620.21/104.17.16/ 02.01 – Other fermented fruit beverages and mead beverages, including mixtures of fermented beverages derived from the fermentation of fruit or honey, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol. (Extent of refund of the duty is full duty.) Rebate Items 620.21/104.17.22/ 03.01 – Other mixtures of fermented fruit beverages or mead beverages and non-alcoholic beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by volume. (Extent of the rebate is full duty). Rebate on Beer from Malt On 22 May Sars announced the insertion of Rebate Item 619.07/104.10.20/01.01 in Part 1B of Schedule No 6 to the Act to provide for a rebate on beer made from malt, used in the manufacture of nonalcoholic beverages. The extent of the Rebate Item is full duty. Fish Rebate Sars on 22 May announced the substitution of Rebate Items 460.01/03.04/01.04 and 460.01/16.04/01.04 of Part 2 of Schedule No 4 for the importation of fish under full rebate of the customs duty as requested by the director-general: Department of Agriculture, Forestry and Fisheries. Duty Calls Watch List Comment on the provisional payments (provisional anti-dumping duties) on Portland cement imported from or originating in Pakistan is due by 22 June 2015. Comment on the first batch of draft Customs Duty Rules to the Customs Duty Act, 2014 is due by 5 June 2015. Comment on the proposed new regulations relating to the grading, packing and marking of table olives intended for sale in South Africa is due by 29 May 2015. Remember to check the South African Bureau of Standards (SABS) weekly Technical Barriers to Trade (TBT) list.
