On 23 April 2021, the South African Revenue Service (SARS) announced the following amendments to Part 1E of Schedule No.6 to the Customs and Excise Act, 1964 “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy - Rebates and Refunds of Specific Excise Duties on Manufactured Tobacco and Tobacco Substitute Products”, effective from 01 July 2021:
By the substitution of Note 1 in Section E to Part 1 of Schedule No.6 to the Act, 1964 with the following:
1. Items 622.05 and 622.07 apply to the excisable goods specified therein, supplied for use by the diplomatic and other foreign representatives mentioned in rebate item 406.02, 406.03 or 406.05 of Schedule No.4, subject to the requirements of those rebate items and the provisions of those rebate items and the provisions of Notes 1 to 7 to rebate item 406.00.
The tariff amendment is available on request.
Story by: Riaan de Lange