On 23 April 2021, the South African Revenue Service (SARS) announced the following amendments to Part 2 of Schedule No.6 to the Customs and Excise Act, 1964 “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy - Rebates and Refunds of Ad Valorem Excise Duties”, effective from 01 July 2021:
By the substitution of Note 8 in Part 2 of Schedule No.6 to the Act, 1964 with the following:
8. For the purposes of rebate item 631.00 the provisions of Notes 1 to 7 to rebate item 406.00 of Schedule No. 4 shall mutatis mutandis apply to this rebate item.
By the substitution of the following Rebate Item for the extent of the rebate and refund is free of duty:
631.00/000.00.00/01.00 Excisable goods for use by the diplomatic and other foreign representatives.
The tariff amendment is available on request
Story by: Riaan de Lange