On 17 June 2022, the South African Revenue Service (SARS) informed of the amendment to Part 1B of Schedule No.6 to the Customs and Excise Act, 1964 (Export Duty on Scrap Metal), by the substitution of the wording “under customs supervision” wherever it appears with “under the supervision of an officer”.
By the substitution of Note 4(iv) in Section B to Part 1 of Schedule No. 6 with the following:
(iv) the destruction is done under supervision of an officer if required by the Commissioner; and
By the substitution of Note 8(d) in Section C to Part 1 of Schedule No. 6 with the following:
(d) the destruction is done under supervision of an officer if required by the Commissioner;