On 31 August Sars released its proposed draft amendment to Part 4 of Schedule No 6 (Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy) to Act 1964 through the insertion of refund items 681.06 and 681.07. Comment is due by 5 September 2016.
The proposed provision will allow a refund claim to a licensee of a customs and excise manufacturing warehouse, in respect of new and rethreaded pneumatic tyres on which an environmental levy has been paid and are subsequently exported by a licensee of a customs and excise manufacturing warehouse through the licensee's own distribution centre to a BLNS (Botswana, Lesotho, Namibia and Swaziland) country as defined in rule 54F.01 to the Act, 1964.
The proposed rebate items read:
681.06/40.11/06.00/49 “New pneumatic tyres in respect of which an environmental levy has been paid that are exported by a licensee of a customs and excise manufacturing warehouse through that licensee's own distribution centre to a BLNS country as defined in rule 54F.01” - Full duty
681.07/4012.1/01.00/51 “Retreaded pneumatic tyres in respect of which an environmental levy has been paid that are exported by a licensee of a customs and excise manufacturing warehouse through that licensee's own distribution centre to a BLNS country as defined in rule 54F.01” - Full duty