On 09 September 2021, the South African Revenue Service (SARS) announced the proposed amendment of the notes in Part 1C of Schedule No.6 to the Customs and Excise Act, 1964 “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy” on which comment is due on 27 September 2021.
The draft amendment is proposed in Note 6 in Part 1C of Schedule No. 6 to the Act, 1964 are:
- Note 6(a)(i) is being amended in order to limit the return to the warehouse where the goods were originally manufactured.
- Note 6(b)(i)(bb) is amended to correct the grammar to read “unpacked, where applicable, and transferred to [and mixed to] and mixed with stocks of materials for reprocessing.
- Note 6(d) is amended in order to substitute the reference to the rules for section 19A to read as section 20.
The Government Gazette notice reads:
By the substitution of Note 6(a)(i) in Section C to Part 1 of Schedule No. 6 with the following:
(i) Wine, vermouth and other fermented beverages which are off-specification or have become contaminated or have undergone post-manufacturing deterioration may, subject to Note 8, be returned to a customs and excise special manufacturing warehouse (SVM) for destruction or reprocessing, only if such products are found to be off-specification, contaminated or have undergone post-manufacturing deterioration within a period of 12 months after removal from the SVM and that the goods are returned to such SVM within this period.
By the substitution of Note 6(b)(i)(bb) in Section C to Part 1 of Schedule No. 6 with the following:
(bb) unpacked, where applicable, and transferred to and mixed with stocks of materials for reprocessing, under supervision of an officer; or
By the substitution of Note 6(d) in Section C to Part 1 of Schedule No. 6 with the following:
(d) The licensee of such warehouse may, after reprocessing or destruction of the products concerned, and on accounting for the goods reprocessed or destroyed in the monthly account, prescribed in the rules for section 20, set off as contemplated in section 77, any amount duly refundable against the amount payable on such account during a period of two years after receipt of the goods for reprocessing or destruction, as the case may be.
The Notice is accessible at: