On 16 October 2020, the South African Revenue Service (SARS) announced the deletion of Refund Item 621.16/104.21.03/02.01 “Ethyl alcohol and other spirits, denatured, of any strength” in Section D to Part 1 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 Specific Excise Duties” in order to exclude denatured ethyl alcohol as a Secondary Manufacturing Warehouse (VMS) does not receive, manufacture or use denatured ethyl alcohol.
Rebate Item: 621.16/104.21.03/02.01
Description: “Ethyl alcohol and other spirits, denatured, of any strength.”
Extent of Rebate: “As provided in Note 8 to this Section.”
The Notice is accessible at:
Story by: Riaan de Lange