Spirits Rebate Item
On 22 May 2015 the South African Revenue Service (SARS) announced the substitution of Rebate Item 621.11 (Part D of Schedule No 6 to the Customs and Excise Act) to include spirits used in the fortification of other mixtures of fermented fruit or mead beverages, fortified with an alcoholic strength of at least 15% by volume, but not exceeding 23% by volume.
Commercial Use
On 22 May Sars announced the substitution of Note 4 to Part 1C of Schedule No 6 to the Act, to remove the reference to ‘commercial use’, as well as the insertion of three Rebate Items under 620.21/104.17 to provide for a rebate of excise duty on other fermented beverages to be used in the manufacture of non-alcoholic beverages.
Rebate Item 620.21/104.17.15/ 01.01 - Other fermented apple or pear beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol. (Extent of the rebate is full duty).
Rebate Items 620.21/104.17.16/ 02.01- Other fermented fruit beverages and mead beverages, including mixtures of fermented beverages derived from the fermentation of fruit or honey, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol. (Extent of refund of the duty is full duty.)
Rebate Items 620.21/104.17.22/ 03.01 - Other mixtures of fermented fruit beverages or mead beverages and non-alcoholic beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by volume. (Extent of the rebate is full duty).
Rebate on Beer from Malt
On 22 May Sars announced the insertion of Rebate Item 619.07/104.10.20/01.01 in Part 1B of Schedule No 6 to the Act to provide for a rebate on beer made from malt, used in the manufacture of non-alcoholic beverages. The extent of the Rebate Item is full duty.
Fish Rebate
Sars on 22 May announced the substitution of Rebate Items 460.01/03.04/01.04 and 460.01/16.04/01.04 of Part 2 of Schedule No. 4 for the importation of fish under full rebate of the customs duty as requested by the director-general: Department of Agriculture, Forestry and Fisheries.
Mackerel, horse-mackerel, snoek, kingklip, sole, angel fish (Brama rat), black marlin (Makaira indica), bigscale mackerel (gastoro) (Gasterochisma melampis), dorado (mai-mai) (Coryphaena hippurus), moon fish (opa) (Lampris regius), oil fish, smooth (escolar) (Lepidocybium flavobrunneum), oil fish, rough (Ruvettus pretiousus), sawara (Acathocybium solandri), sail fish (Istiophorus platipterus), striped marlin (Tetrapturus audax), shortbill spear fish (sikiyami) (Tetrapturus angustirostris), sword fish (Xiphias gladius), ribbon fish (Lepidopus caudatus), monk (Lophius piscatorius), cavebass (Dinoperca petersi),lyretail hogfish (Bodianus anthioides), turncoat hogfish (Bodianus axillaris), saddleback hogfish (Bodianus bilunulatus), diana's hogfish (Bodianus diana), lined hogfish (Bodianus Leucostictus), goldsaddle hogfish (Bodianus perditio), yellowfin emperor (Lethrinus crocineus), river snapper (Lutjanus argentimaculatus), rosy jobfish (Pristipomoides filamentosus), king mackerel Scomberomorus commerson), tomato rockcod (Cephalopholis sonnerati), white-edged rockcod (Epinephelus albomarginatus), brown-spotted rockcod (Epinephelus chlorostigma), malabar rockcod (Epinephelus malabaricus), rockcod (Epinephelus rivulatus), englishman (Chrysoblephus anglicus), slinger (Chrysoblephus puniceus) and blueskin (Polysteganus coeruleopunctatus), in such quantities and at such times as the director-general: Agriculture, Forestry and Fisheries may allow by specific permit. Preparations based on minced, flavoured and cooked fish, frozen, formed into products of an individual mass not exceeding 200g, in such quantities and at such times as the director-general: Agriculture, Forestry and Fisheries may allow by specific permit.
Story by : Riaan de Lange
