On 18 April 2024, the South African Revenue Service (SARS) announced the insertion of an Additional Note 8 to Chapter 22 of Section IV (Prepared Foodstuffs; Beverages, Spirits and Vinegar) to Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 (‘Ordinary Customs Duty’), in order to facilitate the correct classification of fermented fruit beverages and mead as the end product of fermentation.
The Note reads:
8. Fermented fruit beverages and mead are limited to beverages that are the end product of fermentation of fruit and honey, whether or not flavoured during or after the fermentation, but not mixed with any other non-alcoholic beverages.
