Customs

On 19 June 2015 Sars announced the substitution of Excise Accounts DA260 for Other Fermented Beverages (OFBs) for SOS (Spesiale/Special Opslag/Storage), OS (Opslag/Storage) and SVM (Spesiale/Special Vervaardiging/Manufacturing) warehouses, effective from 14:59 on 25 February 2015, the date on which the taxation proposals were tabled in Parliament.

By the substitution in Item 202.00 of the Rules to the Schedule to the 1964 Act for forms DA 260 in respect of other fermented beverages of the following forms: "DA 260 Excise Account: Other fermented beverages (SOS); DA 260.02 Excise Account Schedule (Receipts from C&E warehouses): Other fermented beverages (SOS); DA 260.04 Excise Account Schedule (Summary of non-duty paid removals): Other fermented beverages (SOS); DA 260.04A Excise Account Schedule (Itemised list of non-duty paid removals):Other fermented beverages (SOS); DA 260 Excise Account: Other fermented beverages (OS); DA 260.02 Excise Account Schedule (Receipts from C & E warehouses): Other fermented beverages (OS); DA 260.04 Excise Account Schedule (Summary of non-duty paid removals): Other fermented beverages (OS); DA 260.04A Excise Account Schedule (Itemised list of non -duty paid removals): Other fermented beverages (OS); DA 260 Excise Account: Other fermented beverages (SVM); DA 260.01 Excise Account Schedule (Production): Other fermented beverages (SVM); DA 260.02 Excise Account Schedule (Receipts from C&E warehouses): Other fermented beverages (SVM); DA 260.04 Excise Account Schedule (Summary of non -duty paid removals): Other fermented beverages (SVM); and DA 260.04A Excise Account Schedule (Itemised list of non -duty paid removals): Other fermented beverages (SVM).