On 06 April 2021, the South African Revenue Service (SARS) announced the release of its updated “Excise External Policy Clearance of Movements”.
The Policy applies to licensees and registrants who are required to make Customs Clearance Declarations (CCDs) other than the relevant Excise Duty and Levy return.
The Policy covers the following industries: (i) Aviation kerosene; (ii) Bunkering of Foreign-going ships; (iii) Malt Beer; (iv) Oil; (v) Other Fermented Beverages (OFB); (vi) Spirits; (vii) Tobacco; (viii) Traditional African Beer and Beer powder (TAB); and (ix) Wine and Vermouth.
The reason for the update is as follows: Any reference to the Kingdom of Swaziland and BLNS (Botswana, Lesotho, Namibia, and Swaziland) shall, with effect from 19 April 2018, be deemed to be a reference to the Kingdom of eSwatini and BELN (Botswana, eSwatini, Lesotho, and Namibia), respectively, in terms of the provisions which existed before 19 April 2018; Where applicable, the reference to EXD01 has been updated with the relevant new ‘EXD Back end Naming’ as a result of the current EXD01 form being converted from Adobe flex to HTML5 framework; Provision has been made for the Promotion of Administrative Justice Act (PAJA) under paragraph 2.4; A new sub-paragraph 2.9.2(d)(iv)(A) has been inserted to make it clear that the ‘Compliance Sheet’ for LDFs must be presented with the DA66 refund claim; Sub-paragraph 2.10(b)(i) has been updated; A new sub-paragraph 2.11(c)(ii)(B) has been inserted; Three new paragraphs, namely 2.14(a), (d) and (f) have been added; ‘Cross References’ under paragraph 3.2 have been updated; ‘Quality Records’ under paragraph 3.3 have been updated with the new EXD Back end Naming; ‘Definitions and Acronyms’ under paragraph 4 have been updated; and Policy owner changed.
The Policy is available on request.
Story by: Riaan de Lange