Customs

Sars on 31 July 2015 announced the deletion of rebate item 621.13/104.23.03/ 01.01 ‘Spirits obtained by distilling grape wine or grape marc’ and the insertion of Rebate Item 621.13/104.21.01/ 01.01 ‘Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, obtained by distilling grape wine or grape marc’, and rebate item 621.13/104.23.03/02.01 ‘Spirits obtained by distilling grape wine or grape marc.’

The tariff amendment to provide for a new rebate item for spirits obtained by distilling grape wine or grape marc of an alcoholic strength by volume of 80% volume or higher for use in the manufacture of fortified wine was published on 11 June 2015 and comment is due on 25 June 2015.