The South African Revenue Service (Sars) has released its Customs External Policy for Special and Extra Attendance, which is effective from 06 April. To summarise: (a) Clients are required to apply to Customs where special or extra attendance is required in the supervision of: (i) Receipt of sight bill of entry; (ii) Export under customs supervision for: (A) Unpack and repack at the request of the client; (B) Temporary imports; and (C) Examination without prejudice; (iii) Destruction of goods; and (iv) Embargo release. Also included in this document are (b) the charges levied for special and extra attendance.
Excise External Policy Tobacco
The Excise External Policy for Tobacco, which is effective 06 April.
As a summary: (a) This policy applies to role-players in the Tobacco Industry. (b) This policy does not cover: (i) Customs and Excise payments as this is dealt with in document BP-02; (ii) Declaration and Return submission via eFiling as this is dealt with in document SE-AM-19; (iii) Prescribed payment terms/periods as these are dealt with in document SE-AM-21; (iv) Accounting for duty/levy as this is dealt with in document SE-CL-06; (v) Clearance Declarations as this is dealt with in document SE-CL-10; (vi) Submission of accounts/returns as this is dealt with in document SE-CL-12; (vii) Licensing requirements as this is dealt with in document SE-FS-02; (viii) Bonds as this is dealt with in document SE-FS-05; (ix) Introduction to Excise Duties, Levies and Air Passenger Tax as this is dealt with in document SE-FS-09-G01; and (x) Refunds as these are dealt with in document SE-FS-19.
Manage Diesel Refund Calculations
Sars has released its Excise External Policy to Manage Diesel Refund Calculations, which is effective from 05 April. To summarise, it applies to diesel refund registrants claiming a refund in terms of rebate item 670.04 of schedule 6 to the Customs and Excise Act 91 of 1964.
Excise External Policy Beer
The Excise External Policy Beer, which was effective from 31 March.
As a summary: (a) The policy applies to role-players in the Beer Industry. (b) This policy does not cover: (i) Payments as these are dealt with in document BP-02; (ii) Declaration/account submissions via e-Filing as these are dealt with in document SE-AM-19; (iii) Prescribed payment terms/periods as these are dealt with in document SE-AM-21; (iv) Accounting for duty/levy as this is dealt with in document SE-CL-06; (v) Clearance declarations as these are dealt with in document SE-CL-10; (vi) Submission of accounts/returns as this is dealt with in document SE-CL-12; (vii) Other Fermented Beverages as this is dealt with in document SE-DT-06; (viii) Traditional African Beer as this is dealt with in document SE-DT-12; (ix) Licensing requirements as this is dealt with in document SE-FS-02; (x) Bonds as these are dealt with in document SE-FS-05; (xi) Introduction to Excise duties, levies and Air Passenger Tax as this is dealt with in document SE-FS-09-G01; and (xii) Refunds as these are dealt with in document SE-FS-19.
Excise External Policy Traditional African Beer
The Excise External Policy Traditional African Beer, which was effective from 31 March.
As a summary: (a) The policy applies to role-players in the Traditional African Beer (TAB) Industry. (b) This policy does not cover: (i) Payments as this is dealt with in document BP-02; (ii) Declaration/account submission via e-Filing as this is dealt with in document SE-AM-19; (iii) Prescribed Payment terms/periods as these are dealt with in document SE-AM-21; (iv) Accounting for duty/levy as this is dealt with in document SE-CL-06; (v) Clearance declarations as these are dealt with in document SE-CL-10; (vi) Submission of accounts/returns as this is dealt with in document SE-CL-12; (vii) Other Fermented Beverages (including Ginger Beer) as this is dealt with in document SE-DT-06; (viii) Manufacture of Malt Beer as this is dealt with in document SE-DT-08; (ix) Licensing requirements as this is dealt with in document SE-FS-02; (x) Bonds as this is dealt with in document SE-FS-05; (xi) Introduction to Excise duties, levies and Air Passenger Tax as this is dealt with in document SE-FS-09-G01; and (xii) Refunds as these are dealt with in document SE-FS-19.
Customs External Policy Registration, Licensing and Designation
The Customs External Policy Registration, Licensing and Designation, which was effective from 30 March.
As a summary, (a) This policy deals with the types of clients required to be registered: (i) Automotive Production Development Programme (APDP); (ii) Approved exporters; (iii) Electronic communication with SARS; (iv) Exporters (local or foreign including continuous transmission commodities (CTC exporter); (v) Importers (local or foreign including continuous transmission commodities (CTC importer); (vi) Special Economic Zone (SEZ) Operators, Designated areas as Customs controlled areas within an SEZ and CCA Enterprise, Section 21A; (vii) Manifest processing (MPR) users (e.g. carriers or operators); (viii) Manufacturers in terms of drawback items 501.00 to 521.00; (ix) Producers for preferential trade agreements and generalised system of preference (GSP); and (x) Rebate users in terms of Schedule 3, 4 and 6; and (xi) Registered Agents in terms of Rule 59A.01. (b) In addition, the document deals with types of clients, premises or facilities required to be licensed: (i) Carriers - removers of goods in bond (local or foreign); (ii) Clearing agents; (iii) Depots: container and de-grouping; (iv) Customs warehouses: (A) Storage warehouses (OS) including Customs controlled area enterprises; (B) Manufacturing warehouses including Customs controlled area enterprises; (C) Special storage warehouses (SOS): (I) Storage of local manufactured and /or imported goods for supplies to foreign going aircraft or vessels as stores, spares and equipment; (II) Inbound and / or outbound duty and tax free shops; and (III) Storage of imported second hand motor vehicles; and (D) Stockist warehouses. (v) Search abandoned wrecks or for abandoned wrecks (Searcher). (c) Designation of a portion of the SEZ landmass as a Customs controlled area is also covered. (d) Registration to participate in the Deferments scheme is also discussed. (e) The following are not covered in this policy: (i) Surety/guarantees (increase/decrease) (refer to SC-SE-05); (ii) Supporting documents, see ECS-LER-01-A02; (iii) Designations other than terminals and SEZ or Customs controlled area related activities; (iv) The Legal entity registration which must precede registration, licensing or designation, see ECS-LER-03; (v) Accreditation, see SC-CF-27; (vi) Completion of the application form(s) and annex see SC-CF-23; (vii) Use of invoice declaration by Approved Exporters in terms of the SADC-EPA Agreement, see SC-RO-01-06; or (viii) Management of deferments, see SC-DT-B-02.
Excise External Policy Spirits
The Excise External Policy Spirits, which was effective from 30 March.
As a summary, (a) The policy applies to role-players in the Spirits Industry. (b) This policy does not cover: (i) Customs and Excise payments as these are dealt with in document BP-02; (ii) Declaration/account submission via eFiling as this is dealt with in document SE-AM-19; (iii) Prescribed payment terms/periods as this is dealt with in document SE-AM-21; (iv) Accounting for duty/levy as this is dealt with in document SE-CL-06; (v) Clearance Declarations as these are dealt with in document SE-CL-10; (vi) Submission of accounts/returns as this is dealt with in document SE-CL-12; (vii) Licensing and Registration requirements as these are dealt with in documents SE-FS-02 and SE-FS-21 respectively; (viii) Bonds as these are dealt with in document SE-FS-05; (ix) Guide to Excise Duties Levies and Air Passenger Tax as this is dealt with in document SE-FS-09-G01; and (x) Refunds as these are dealt with in document SE-FS-19.
Excise External Policy Wine and Vermouth
The Excise External Policy Wine and Vermouth, which was effective from 30 March.
As a summary, (a) This policy applies to role-players in the Wine and Vermouth Industry. (b) This policy does not cover: (i) Customs and Excise payments as this is dealt with in document BP-02; (ii) Declaration/account submission via eFiling as this is dealt with in document SE-AM-19; (iii) Prescribed payment terms/periods as these are dealt with in document SE-AM-21; (iv) Accounting for duty/levy as this is dealt with in document SE-CL-06; (v) Clearance Declarations as this is dealt with in document SE-CL-10; (vi) Submission of accounts/returns as these are dealt with in document SE-CL-12; (vii) The manufacture of Other Fermented Beverages (OFB); i.e. alcoholic beverages obtained from the fermentation (with or without the addition of sugar or yeast, artificially flavoured or not) of fruit juices/products other than fresh grapes, the most common of which are cider, perry, mead, herb beer, pineapple beer and ginger beer, as this is dealt with in document SE-DT-06; (viii) Licensing and Registration requirements as these are dealt with in documents SE-FS-02 and SE-FS-21 respectively; (ix) Bonds as these are dealt with in document SE-FS-05; (x) Guide to Excise duties levies and Air Passenger Tax as this is dealt with in document SE-FS-09-G01; and (xi) Refunds as these are dealt with in document SE-FS-19.
Excise External Policy Other Fermented Beverages
The Excise External Policy Other Fermented Beverages, which was effective from 30 March.
As a summary, (a) This policy applies to role-players in the Other Fermented Beverages (OFB) Industry. (b) This policy does not cover: (i) Customs and Excise Payments as these are dealt with in document BP-02; (ii) Declaration/account submission via eFiling as this is dealt with in document SE-AM-19; (iii) Prescribed Payment Terms/Periods as this is dealt with in document SE-AM-21; (iv) Accounting for Duty/Levy as this is dealt with in document SE-CL-06; (v) Clearance Declarations as these are dealt with in document SE-CL-10; (vi) Submission of Accounts/Returns as this is dealt with in document SE-CL-12; (vii) Wine and Vermouth from fresh grapes as this is dealt with in document SE-DT-04; (viii) Licensing and Registration requirements as these are dealt with in documents SE-FS-02 and SE-FS-21 respectively; (ix) Bonds as this is dealt with in document SE-FS-05; (x) Guide to Excise Duties Levies and Air Passenger Tax as this is dealt with in document SE-FS-09-G01; and (xi) Refunds as these are dealt with in document SE-FS-19.
Excise External Guide Introduction to Excise Duties, Levies and Air Passenger Tax
The Excise External Guide Introduction to Excise Duties, Levies and Air Passenger Tax, which was effective from 27 February.
As a summary, (a) This document serves as a guide informing Excise clients of the basic requirements and responsibilities pertaining to Excise when dealing in Excisable/Levy goods [which includes the International Oil Pollution Compensation Fund Levy (IOPCF)] and Air Passenger Tax (APT) in South Africa (SA) and the broader Southern African Customs Union (SACU). (b) It further ensures that legislation relating to all Excise duty, Levy and APT industries is adhered to and that all specific provisions of the Act are complied with. (c) This guide applies to – (i) Ad Valorem Excise duties; (ii) Air Passenger Tax; (iii) Diamond Export levy; (iv) Environmental levies; (v) Fuel levy; (vi) International Oil Pollution Compensation Fund Levy (IOPCF); and vii) Road Accident Fund (RAF)
Excise External Policy Prescribed Payment Terms/Periods
The Excise External Policy Prescribed Payment Terms/Periods, which was effective from 08 February.
A summary, (a) The policy applies to licensees and registrants who must comply with the prescribed payment terms/periods. (b) The policy does not cover: (i) Payments as this is dealt with in BP-02; (ii) Declaration and Return submission via e-Filing as this is dealt with in SE-AM-19; and (iii) Submission of accounts/returns as this is dealt with in SE-CL-12.
Excise External Policy Submission of Accounts/Returns
The Excise External Policy Submission of Accounts/Returns, which was effective from 08 February.
A summary, (a) The policy applies to licensees and registrants who are required to submit accounts/returns on a monthly, quarterly or bi annual basis via e-Filing. (b) The policy covers the following product returns: (i) Ad Valorem; (ii) Air Passenger Tax (APT); (iii) Biodiesel; (iv) Carbon Dioxide (CO2) Emission levy; (v) Diamond Export Levy; (vi) Electricity Levy; (vii) Fuel (Includes Fuel levy and Road Accident Fund); (viii) Malt Beer; (ix) Other Fermented Beverages; (x) Plastic Bags; (xi) Spirits; (xii) Tobacco; (xiii) Traditional African Beer and Beer powder; (xiv) Tyre Levy; and (xv) Wine and Vermouth. (c) This policy does not cover: (i) Customs and Excise payments as this is dealt with in document BP-02; and (ii) Declaration Account submission via e-Filing as this is dealt with in document SE-AM-19.
Excise External Standard Environmental Levy on Tyres
The Excise External Standard Environmental Levy on Tyres, which was effective from 01 February.
A summary, (a) This document applies to manufacturers in the tyre and motor vehicle industries. (b) The document does not cover: (i) Customs and Excise Payments as this is dealt with in document BP-02; (ii) eAccount on eFiling for Excise as this is dealt with in document EA-01-M01; (iii) Declaration account submission via eFiling as this is dealt with in document SE-AM-19; (iv) Prescribed payment terms/periods as these are dealt with in document SE-AM-21; (v) Submission of accounts/returns as this is dealt with in document SE-CL-12; (vi) The completion of ‘DA 178 and Annexures - Environmental Levy Return for Tyres’ as this is dealt with in document SE-EL-12-M01; (vii) Licensing and Registration requirements as these are dealt with in document SE-FS-02; (viii) Bonds as this is dealt with in document SE-FS-05; (ix) Guide to Excise duties levies and Air Passenger Tax as this is dealt with in document SE-FS-09-G01; and (x) Refunds as these are dealt with in document SE-FS-19.
