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Customs

Refund Item to Exclude Denatured Ethyl Alcohol Deleted

Publish Date: 
19 Oct 2020

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:

https://www.sars.gov.za/AllDocs/Embargo/Tariffs/LSec-CE-TA-2020-051%20-%20Sch6P1D%20denatured%20ethyl%20alcohol.pdf

Story by: Riaan de Lange

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