Customs and Excise Bill, 2019
On 05 February National Treasury published an Explanatory Summary of the Customs and Excise Amendment Bill which the Finance Minister intends to introduce in the National Assembly. The Bill provides for the amendment of the Customs and Excise Act, 1964, and will (i) insert a new provision for the purpose of the administration of allowance in relation to the Carbon Tax Bill, to be introduced in the National Assembly on the same date; (ii) require that a taxpayer as defined in the Carbon Tax Bill must license premises as may be prescribed by rule; (iii) regulate actions pertaining to submission and verification of accounts, collection and payment of the carbon tax; (iv) allow the Commissioner to make rules insofar as it is necessary to regulate duties, powers and rights not regulated by the Carbon Tax Bill in relation to collection and
payment of the carbon tax; and (v) provide for matters connected therewith.
Excise goods for own use – Forms
The South African Revenue Service (Sars) on 07 February announced the amendment of the Rules to the Act, 1964, to enhance the administration and enforcement in respect of stills, agricultural distillers and manufacture of excisable goods for own use.
Excise goods for own use – Keeping a Register
On 07 February Sars published form DA133 – “Return in respect of spirits”, which serves to enhance the administration and enforcement of stills for agricultural distillers and manufacturers of excise goods for own use, by requiring the keeping of a register.
Consideration of the Customs Acts, 2014 – Comment due
Sars on 07 February published documents for
consideration and comment by 09 March due to the laborious rewrite of the Customs and Excise Act, 1964, which will one day replace the aging Customs Duty Act, 2014, and the Customs Control Act, 2014. The documents include a Correlation Table, The General Notes to the Act, Schedule No 2 to the Act, Schedule No 3 to the Act, Schedule No 4 to the Act, and Schedule No 5 to the Act.
Tobacco product counter
On 06 February Sars published draft rule amendments for ‘Tobacco Products Counter’, to Section 110 to the Act, 1964 on which comment is due by 06 March. New rules are proposed under section 110 of the Act 1964, which oblige the licensee of a customs and excise manufacturing warehouse for the manufacture of tobacco products to determine the quantities of all tobacco
products manufactured in the warehouse by means of a functional product counter on each tobacco manufacturing machine. The draft rules explain the physical requirements of the product counter system, further details of which will be communicated by the Sars Commissioner to the licensee in writing at least 30 days before the installation date. The licensee would need to further adhere to strict reporting requirements but may request approval from the Commissioner for an alternative methodology if the prescribed product counter system cannot be used.
