On 06 September the South African Revenue Service (Sars) announced the proposed insertion of two draft DA forms to the Customs and Excise Act, 1964 relating to the Environmental Levy return on tyres, on which comment is due by 20 September.
DA178 “Environmental levy return for tyres (Chapter VA of the Customs and Excise Act, 91 of 1964 and the Rules there for)” is being inserted to provide for the Environmental Levy return on tyres.
Form DA185.4B2 “Licensing Client Type 4B2 - Manufacturing Warehouse”, is the annexure to Form DA185, which is being substituted to provide for the warehouse business type for tyres.
Sars advised that the amendments to Form DA185.4B2 must be considered in the context of Form DA185.
Reminder: On 31 August Sars announced its proposed draft amendment for new and rethreaded pneumatic tyres with comment due by 05 September.
The proposed provision will allow a refund claim to a licensee of a customs and excise manufacturing warehouse, in respect of new and rethreaded pneumatic tyres on which an environmental levy has been paid and is subsequently exported by a licensee of a customs and excise manufacturing warehouse through the licensee's own distribution centre to a BLNS (Botswana, Lesotho, Namibia and Swaziland) country as defined in Rule 54F.01 to the Act, 1964.