On 03 March, the South African Revenue Service (Sars) called for comment, by 17 March, on draft amendments to Rules 19A, 32, and 36 and 120 of the Customs and Excise Act, 1964 relating to excise duty.
Section 19A of Act provides special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored. The amendment to rules 19A.01 and 19A3.04 relates to the deletion and insertion of updated item numbers as per the Harmonized System (HS) tariff.
Section 32 of the Act provides for ascertaining the strength of spirits. The rules are being amended to provide the instrument, device or equipment to be used for the determination of alcoholic strength by volume of any spirits.
Section 36 of the Act provides for special provisions regarding beer. The insertion of rule 36.01(e) states that the provisions of rule 32.01 apply mutatis mutandis for the determination of alcoholic strength by volume for beer.
Story by: Riaan de Lange