On 11 April 2011 the South African Revenue Service (Sars) announced Amendments to Rules 19A to the Customs and Excise Act, with retrospective effect to 01 April 2011. The amendments relate to the amendments to the DA260 forms. The substitution of forms DA 260) in respect of Tobacco Products - Excise Account: Tobacco Products (VM): (i) DA 260.01 Excise Account Schedule (Production): Tobacco Products (VM); DA 260.02 Excise Account Schedule (Receipts from C & E warehouses): Tobacco Products (VM); DA 260.03 Excise Account Schedule (Returns of duty paid stock): Tobacco Products (VM); DA 260.04 Excise Account Schedule (Summary of non-duty paid removals): Tobacco Products (VM); and DA 260.04A Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (VM). The substitution of forms DA 260) in respect of Tobacco Products - Excise Account: Tobacco Products (SOS): (i) DA 260.02 Excise Account Schedule (Receipts from C & E warehouses): Tobacco Products (SOS); (ii) DA 260.04 Excise Account Schedule (Summary of non-duty paid removals): Tobacco Products (SOS); and (iii) DA 260.04A Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (SOS). The substitution of forms DA 260 in respect of Malt Beer - Excise Account: Malt Beer (VM): (i) DA 260.01 Excise Account Schedule (Production): Malt Beer (VM); (ii) DA 260.02 Excise Account Schedule (Receipts from C & E warehouses): Malt Beer (VM); (iii) DA 260.03 Excise Account Schedule (Returns of duty paid stock): Malt Beer (VM); (iv) DA 260.04 Excise Account Schedule (Summary of non-duty paid removals): Malt Beer (VM); and (v) DA 260.04A Excise Account Schedule (Itemised list of non-duty paid removals): Malt Beer (VM). The substitution of forms DA 260 in respect of Malt Beer - Excise Account: Malt Beer (SOS) (i) DA 260.02 Excise Account Schedule (Receipts from C & E warehouses): Malt Beer (SOS); (ii) DA 260.04 Excise Account Schedule (Summary of non-duty paid removals): Malt Beer (SOS); and (iii) DA 260.04A Excise Account Schedule (Itemised list of non-duty paid removals): Malt Beer (SOS). The substitution of forms DA 260 in respect of Traditional African Beer products: Excise Account: Traditional African Beer products (SVM): (i) DA 260.01 Excise Account Schedule (Production): Traditional African Beer Products (SVM); (ii) DA 260.02 Excise Account Schedule (Receipts from C & E warehouses): Traditional African Beer Products (SVM); (iii) DA 260.04 Excise Account Schedule (Summary of non-duty paid removals): Traditional African Beer Products (SVM); and (iv) DA 260.04A Excise Account Schedule (Itemised list of non-duty paid removals): Traditional African Beer Products (SVM).
