On 27 February 2024, the South African Revenue Service (SARS) announced that the “Health Promotion Levy on Sugary Beverages External Policy” had been revised to align with the relevant sections of the Customs and Excise Act, 1964.
- This policy relates to the commercial production chain and the application of the health promotion levy (HPL) on sugary beverages in the sugary beverages industry.
- Manufacturers are informed of behaviours that can attract impositions of penalties and how to appeal against certain administrative decisions
The “SE-SB-02 – Health Promotion Levy on Sugary Beverages – External Policy” is accessible at:
www.sars.gov.za/wp-content/uploads/Ops/Policies/SE-SB-02-Health-Promotion-Levy-on-Sugary-Beverages-External-Policy.pdf