In addition to an explanatory memorandum Sars advised of the following tariff amendments: Part 7A of Schedule No 1 to the Act to align it with the revised rules; Part 6 of Schedule No 4 to amend the General Note 3, as well as to delete Part 7 of Schedule No 4; Note 3 to Part 6 of Schedule No 5 is amended to indicate that prescribed form must reflect the item applicable and the tax type code; Refund item 561.03 is inserted to provide for a refund instead of a rebate (ex499.02) from Schedule No 4 to align with the DAS principles; Note 8 in Schedule No 5 is amended to include the reference to Section 54J in order to apply to Health Promotion Levy; Note 3 in Part 5 of Schedule No 5 is amended as a consequence to the amendment of Part 6 of Schedule No 5; Rebate Item 690.01 has been amended to remove the reference to "(b) are being removed in bond" in line with DAS principles where no in-bond movements are allowed; Rebate item 690.02 has been deleted as a rebate item and inserted as a refund item 691.05 to allow for health product levy (HPL) goods to be used in the manufacture of HPL or other goods where after a refund can be claimed on a DA 66; Rebate item 691.02 has been amended to align with similar provisions for perishable goods to allow for reprocessing or destruction and also to add the necessary control measures such as customs supervision, documentary evidence etc.; and as a result of the amendment to rebate item 691.02, rebate item 691.03 has become redundant and will be deleted.