On 28 April the South African Revenue Service (SARS) announced that form DA185.4B1, in terms of the Customs and Excise Act, 1964, must be completed by a person applying for the licensing of a special manufacturing warehouse. Excise duties payable by licensees on the DA260, in terms of the Act, 1964, account for traditional African beer. As a result of the Finance Minister’s announcement in his 2019 Budget on the taxing of alcohol powder products, the form and account are being amended to insert alcohol powder products.
The substitution forms are:
- DA185.4B1 - Licensing Client Type 4B1 – Special Manufacturing Warehouse; and
- DA260 - Traditional African Beer and Alcohol Powder Products (SVM) - Special Manufacturing Warehouse.
Comment is due by 13 May 2022.
The draft amendments are accessible at:
