On 23 December 2016, the South African Revenue Service (Sars) announced the registration of rebate users affected by amendments of items, tariff headings or subheadings in Schedule No 3 or 4 to the Customs and Excise Act, 1964 effective from 01 January 2017, inclusive of Form DA260 Wine OS (unformulated), Form DA260 Wine SOS (unformulated), and Form DA260 Wine SVM.
Please note, there is a conflict between the Government Gazette implementation date and the Sars website, with the website stating 01 January 2017 and the Gazette 23 December 2016. In addition, the Gazette notice references “Version 2016 (HS 2012)”, “which should be “Version 2012”. So, expect the first rule amendment of 2017 to be a correction.
- By the substitution in rule 75.00 of the following heading and rule:
- “Registration of rebate users affected by amendments of items, tariff headings or subheadings in Schedule No. 3 or 4 effective from 1 January 2017
75.00 From 1 January 2017, a rebate user shall be regarded as being registered to receive imported goods classifiable within an amended item or tariff heading or subheading shown in the column for “Version 2017 (HS 2017)” if such rebate user is, immediately prior to that date, registered under any item of Schedule No. 3 or 4 to receive imported goods classifiable within the corresponding item or tariff heading or subheading for “Version 2016 (HS 2012)” listed in the correlation table on the Sars website.
(b) By the substitution in item 202.00 of the Schedule to the rules for forms DA 260 in respect of wine of the following forms:
“DA 260 Excise Account: Wine (SVM) DA 260.01 Excise Account Schedule (Production): Wine (SVM)
DA 260.02 Excise Account Schedule (Receipts from C & E warehouses): Wine (SVM)
DA 260.04 Excise Account Schedule (Summary of non-duty paid removals): Wine (SVM)
DA 260.04A Excise Account Schedule (Itemised list of non-duty paid removals): Wine (SVM)
DA 260 Excise Account: Wine (SOS)
DA 260.02 Excise Account Schedule (Receipts from C & E warehouses): Wine (SOS)
DA 260.04 Excise Account Schedule (Summary of non-duty paid removals): Wine (SOS)
DA 260.04A Excise Account Schedule (Itemised list of non-duty paid removals): Wine (SOS)
DA 260 Excise Account: Wine (OS)
DA 260.02 Excise Account Schedule (Receipts from C & E warehouses): Wine (OS)
DA 260.04 Excise Account Schedule (Summary of non-duty paid removals): Wine (OS)”
DA 260.04AExcise Account Schedule (Itemised list of non-duty paid removals): Wine (OS)”