On 2 June 2023, the South African Revenue Service (SARS) extended an invitation for comment on the substitution of Additional Note 6(a) to Chapter 22, in Part 1 of Schedule No.1 of the Customs and Excise Act (Ordinary Duty). It is due by 23 June 2023.
According to SARS’ Explanatory Note, the substitution is required in order to amend the definition of products classifiable in tariff subheading 2206.00.19, to read “(a) Subheading 2206.00.19 is limited to other fermented beverages that are manufactured from a liquor (wort) of non-malted milled cereals listed in the table in Chapter Note 2 to Chapter 11, provided the fermentable sugars are derived solely from the liquor (wort) without the addition of any other sugars during or prior to fermentation.”
Comments are to be sent to technicaltariff@sars.gov.za
