On 6 March the South African Revenue Service (Sars) published for comment draft rules under sections 63 and 116 to the Customs and Excise Act, 1964, to Schedule No 8 to the Act, and DA forms, DA104, DA105 and DA185.4B2 to the Act, relating to stills and the manufacture of excise goods for own use by the manufacturer thereof;
Form DA 104 ‘Application to own, possess or keep a still’, Form DA 105 ‘Application by an agricultural distiller for a licence to distil spirit’ and Form DA 185.4B2 ‘Licensing Client Type 4B2 – Manufacturing Warehouse’.
The draft rule amendments to the Act address the stills capacity that is allowed, records to be kept by stills makers and importers, and obligations upon receipt of unmarked stills. Amendments to relevant items in Schedule No 8 to the Act relate to stills; the proposed and draft forms DA104 and DA105 to the Act are proposed.
The amended draft form DA185.4B2 to the Act provides for the registration of such manufacturers of excise goods for own use.
Comment is due by 20 March.
