On 04 October 2022, the South African Revenue Service (SARS) extended an invitation to comment on its proposed amendment of Note 5 in Chapter 22 in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 (Ordinary Customs Duty), on which comment is due by 01 November 2022.
The amendment relates to the description of Additional Note 5(c)(i) in Chapter 22 of Section IV to Part 1 of Schedule No.1 to the Act, 1964 which is amended to provide for the usage of grape juice in the manufacture of ciders as prescribed in the Regulations to the Liquor Products Act,1989.
The proposed substitution reads:
‘(i) fermented apple beverages shall consist of fruit juice derived from pears or grapes or added fermented pear beverages or added unspecified alcoholic fruit beverage derived solely from grapes:’
