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Customs

SARS’ Updated Other Fermented Beverages Policy

Publish Date: 
15 Feb 2021

On 05 February the South African Revenue Service (SARS) announced the release of its updated “Other Fermented Beverages Policy”, relating to two new paragraphs, 2.12.1(d) and (e), which have been inserted to make provision for a licensed manufacturer of goods contemplated in Rebate Item 620.24.

1 SUMMARY OF MAIN POINTS

(a) This policy applies to role-players in the Other Fermented Beverages (OFB) Industry.

(b) This policy does not cover:

(i) SARS Payment Rules as this is dealt with in document GEN-PAYM-01-G01;

(ii) Declaration and Return submissions via eFiling as this is dealt with in document SE-ACC-02-M02;

(iii) Submission of Accounts / Returns as this is dealt with in document SE-ACC-05;

(iv) Bonds as this is dealt with in document SE-BON-02;

(v) Clearance of Movements as this is dealt with in document SE-CON-02;

(vi) Accounting for Duty / Levy as this is dealt with in document SE-GEN-02;

(vii) Licensing and Registration requirements as this is dealt with in document SE-LR-02;

(viii) Prescribed Payment Rules as this is dealt with in document SE-PAY-02; and

(ix) Refunds as these are dealt with in document SE-REF-02

The Policy is accessible at:

https://www.sars.gov.za/AllDocs/OpsDocs/Policies/SE-OFB-02%20-%20Other%20Fermented%20Beverages%20-%20External%20Policy.pdf

Story by: Riaan de Lange

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