On 20 April the South African Revenue Service (Sars) announced the amendment of rule 47 to the Customs and Excise Act, 1961 ‘Payment of duty and rate of duty applicable’, effective from 20 April, through the substitution for rule 47.03(a)(v) of the following: ‘(v) All other classes or kinds of alcoholic beverages not mentioned above, after a period of 36 months, but within a period of 48 months.’