On 23 April 2021, the South African Revenue Service (SARS) announced the following amendments by the substitution of Note 1 in Section A to Part 1 of Schedule No.6 to the Customs and Excise Act, 1964 “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy - Rebates and Refunds of Specific Excise Duties”, effective from 01 July 2021:
Item 618.01 applies to the excisable goods specified therein, supplied for use by the diplomatic and other foreign representatives mentioned in rebate item 406.02, 406.03 or 406.05 of Schedule No. 4, subject to the requirements of those rebate items and the provisions of Notes 1 to 7 to the rebate item 406.00.
The tariff amendment is available on request.
Story by: Riaan de Lange