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.
On amendment related to DA forms:
DA 185 – Registration and Licensing of Customs and Excise Clients,
DA 185.4A14 – Registered still,
DA 185.4A15 – Manufacture of excisable goods solely for own use,
DA 185.4B11 – Distillation of spirits by an agricultural distiller,
DA 185.4B12 – To own possess or keep stills, and
DA 185.4B13 – Manufacture or import stills for sale or repair still for reward.
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.
Story by: Riaan de Lange
