The South African Revenue Service (Sars) on 27 October 2015 announced that on the day the Taxation Law Amendment Bill [B29-2015] had been introduced in the National Assembly by the Finance Minister. The Bill proposes amendments to Section 20 ‘Goods in customs and excise warehouses’ to the Customs and Excise Act, 1964 (the Act). It proposes the insertion of 20(7) relating to fuel levy goods. This amendment will come into operation on a date to be determined by the Finance Minister.
Section 20 of the Customs and Excise Act, 1964, is hereby amended by the addition after subsection (6) of the following subsection:
‘‘(7) (a) Where fuel levy goods are imported and not removed to a customs and excise manufacturing warehouse as contemplated in section 19A(4), those goods must, after due entry for warehousing, be offloaded into a licensed customs and excise storage warehouse. (b) The duty payable in terms of Part 1 of Schedule No. 1 must be paid at the time and in accordance with the procedures as may be prescribed by rule. (c) Provisions in this Act, Schedule No. 6 and the rules for administering locally produced fuel levy goods must, except to the extent that that Schedule, any other Schedule or a rule may otherwise provide, be applied to imported fuel levy goods. (d) If the imported fuel levy goods become mixed with locally produced fuel levy goods during transport by pipeline or in any tank to any extent, the duty paid in terms of Part 1 of Schedule No. 1 is not refundable in circumstances where any provision of this Act provides for a refund of other duties paid on such goods. (e) Any allowance in terms of section 75(18) is only applicable on importation of the fuel levy goods as provided in section 75(18)(d). (f) The Commissioner may make rules - (i) in connection with all matters required or permitted in this section to be prescribed by rule; (ii) adapting any other rule for the purposes of this subsection; and (iii) regarding any other matter which the Commissioner may reasonably consider to be necessary and useful to achieve the efficient and effective administration of the subsection.’’.
This Subsection comes into operation on a date to be determined by the Minister by notice in the Gazette.
With respect to tariff amendments - every amendment or withdrawal of or insertion in Schedules No. 1 to 6, 8 and 10 to the Customs and Excise Act, 1964, made under section 48, 49, 56, 56A, 57, 60 or 75(15) of that Act during the period 1 September 2014 up to and including 30 September 2015, shall not lapse by virtue of section 48(6), 49(5A), 56(3), 56A(3), 57(3), 60(4) or 75(16) of that Act.
