On 04 September the South African Revenue Service (Sars) published a draft amendment to Section C of Part 1 of Schedule No 6 to the Customs and Excise Act, 1964, “Rebates and refunds of excise duties, fuel levy, road accident fund levy, environmental levy and health promotion levy: rebates and refunds of specific excise duties: rebates and refunds of specific excise duties on wine and other fermented beverages (excluding beer made from malt and traditional African beer), mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages not elsewhere specified or included.”, by the insertion of rebate items 620.25/104.15, 620.25/104.15.21/01.01 and 620.25/104.15.23/02.01, Note 7, and form DA 133 “Return in respect of spirits/fortified wine/unfortified wine received and used under rebate of duty in terms of item 620.25/104.15.”
The amendments provide for the rebate on unfortified wine used in the manufacture of other foodstuffs.
Comment is due by 18 September.