On 11 June 2015 the South African Revenue Service (Sars) published a notice of the proposed amendment of Part 1D of Schedule No 6 to the Customs and Excise Act, 1964 [Schedule No 6 – Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy; Part 1 – Rebates and Refunds of Specific Excise Duties; Section D – Rebates and Refunds of Specific Excise Duties on Spirits and Spirituous Beverages]. The amendment proposes a rebate item for spirits obtained by distilling grape wine or grape marc of an alcoholic strength by volume of 8% volume or higher for use in the manufacture of fortified wine. Comment is due by 25 June 2015.
The proposed deletion of Rebate Item 621.13/104.23.03/01.01 – “Spirits obtained by distilling grape wine or grape marc”. The proposed insertion of Rebate Item 621.13/104.21.01/ 01.01 – “Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent volume or higher, obtained by distilling grape wine or grape marc”. The proposed insertion of Rebate Item 621.13/104.23.03/02.01 – “Spirits obtained by distilling grape wine or grape marc”. The extent of Rebate is “full duty”.
Readers will recall that on 22 and 29 May 2015 there were two tariff amendments to Part 1D of Schedule No 6.
