On 26 November 2021, the South African Revenue Service (SARS) called for comment on the proposed draft amendments to Forms DA260: Tobacco Products (SOS), and DA260: Tobacco products (VM) in Item 202.00 of the Schedule to the Rules to the Customs and Excise Act, 1964. Comment is due by 03 December 2021.
According to SARS’ Explanatory Note, excise duties are payable on tobacco products on the DA 260 accounts for manufacturing (VM) and special storage (SOS) warehouses.
As a consequence of the implementation of Harmonised System (HS) 2022, the current DA260 tobacco products excise accounts must be amended to reflect certain deletions and additions of fields.
The DA Forms are accessible at: