On 06 February 2023, the South African Revenue Service (SARS) proposed amendments to Rule 19A4.01 to the Customs and Excise Act, 1964 relating to the storage of fuel levy goods.
An amendment to Rule 19A4.01(b)(ii) to the Act, 1964 is published for comment to clarify that a special customs and excise storage warehouse for the storage of locally manufactured fuel levy goods contemplated in Section 19A may remove such goods to the BELN (Botswana, Eswatinl, Lesotho and Namibia) countries or for export including ship stores.
Comment on the proposed Rule amendments are due by 20 February 2023.
