Wine Draft Tariff Amendment On 12 August 2013 the South African Revenue Service (Sars) published draft tariff amendments to the Schedules to the Customs and Excise Act (Act) proposing that the alcoholic strength of wine, classifiable under tariff subheading 2204.21.41, 2204.29.41, 2205.10.21 and 2205.90.21 be lowered from 6.5% to 4.5% by volume in order to align it with the amendments to the Liquor Product Act, 1989. The draft tariff amendment relates to (i) tariff subheadings 2204.21.41, 2204.29.41, 2205.10.21 and 2205.90.21 in Schedule No.1 Part 1 to the Act, (ii) tariff items 104.15.03, 104.15.07, 104.16.03 and 104.16.09 in Schedule No.1 Part 2A to the Act, and (iii) Rebate Items 620.01/104.15.03/02.10, 620.01/104.15.07/06.01, 620.02/104.16.03/02.01, 620.02/104.16.09.06.01, 620.04/104.15.03/02.01, 620.04/104.15.07/06.01, 620.05/104.16.03/02.01, 620.05/104.16.09/06.01, 620.07/104.15.07, 620.08/104.16.09, 620.11/104.15.07/01.01 in Schedule No.6 Part 1 to the Act. Comments are due by no later than 26 August 2013. Draft Warehouse Licensing Rule On 16 August 2013 Sars published its draft rule amendment to the Act relating to the substitution of form DA 185.4B1 “Client Type 4B1: Licensing of Special Manufacturing Warehouses”, to make separate provision for the licensing specifically for the manufacturing of vermouth and other fermented beverages and fruit stripped of its character as indicated in Note 4 to Chapter 22 in Schedule No.1 Part 1 to the Act. Comment is due by 23 August 2013.
