On 06 February Sars published draft rule amendments for ‘Tobacco Products Counter’, to Section 110 to the Act, 1964 on which comment is due by 06 March.
New rules are proposed under section 110 of the Act 1964, which oblige the licensee of a customs and excise manufacturing warehouse for the manufacture of tobacco products to determine the quantities of all tobacco products manufactured in the warehouse by means of a functional product counter on each tobacco manufacturing machine. The draft rules explain the physical requirements of the product counter system, further details of which will be communicated by the Sars Commissioner to the licensee in writing at least 30 days before the installation date. The licensee would need to further adhere to strict reporting requirements but may request approval from the Commissioner for an alternative methodology if the prescribed product counter system cannot be used.
Story by: Riaan de Lange
