On 21 May 2021, the South African Revenue Service (SARS) announced the substitution of the following Forms DA260 (DAR212) to the Rules under Section 19A of the Customs and Excise Act, 1964 relating to tobacco products, with effect from 21 May 2021:
DA 260 Excise Account: Tobacco Products (VM)
- DA 260.01 Excise Account Schedule (Production): Tobacco Products (VM)2
- DA 260.02 Excise Account Schedule (Receipts from C&E warehouses): Tobacco Products (VM)
- DA 260.03 Excise Account Schedule (Returns of duty paid stock): Tobacco Products (VM)
- DA 260.04 Excise Account Schedule (Summary of non-duty paid removals): Tobacco Products (VM)
- DA 260.04A (RSA) Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (VM)
- DA 260.04A (BLNS) Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (SOS)
- DA 260.04A (Export) Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (SOS)
DA 260 Excise Account: Tobacco Products (SOS)
- DA 260.02 Excise Account Schedule (Receipts from C&E warehouses): Tobacco Products (SOS)
- DA 260.04 Excise Account Schedule (Summary of non-duty paid removals): Tobacco Products (SOS)
- DA 260.04A (RSA) Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (SOS)
- DA 260.04A (BLNS) Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (SOS)
- DA 260.04A (Export) Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (SOS)
- DA 260.04A (DDP) Excise Account Schedule (Itemised list of non-duty paid removals): Tobacco Products (SOS)
The draft amendments are accessible at:
Story by: Riaan de Lange