Below, please find issue 71 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

customs and excise

Customs & Excise Act, 1964 | Draft Excise Forms

  • DA 185.4B3 and DA 185.4B4 forms are used by clients for the licensing of storage and special storage warehouses
  • forms have been amended to indicate separate tick boxes in respect of the business types for wine, vermouth and other fermented beverages
  • draft DA 185.4B3 – storage warehouse can be found here
  • draft DA 185.4B4 – special storage warehouse can be found here
  • comments must be sent to C&E_LegislativeComments@sars.gov.za
  • due date for comments is 20 September 2021

Customs & Excise Act, 1964 | Draft Schedule Amendment

  • draft amendment is proposed in Note 6 in Part 1C of Schedule No. 6 to the Customs and Excise Act as follows:
  • Note 6(a)(i) is being amended in order to limit the return to the warehouse where the goods were originally manufactured
  • Note 6(b)(i)(bb) is amended to correct the grammar to read "unpacked, where applicable, and transferred to [and mixed to] and mixed with stocks of materials for reprocessing
  • Note 6(d) is amended in order to substitute the reference to the rules for section 19A to read as section 20
  • draft Note in Part 1C of Schedule No.6 can be found here
  • comments must be sent to technicaltariff@sars.gov.za
  • due date for comments is 27 September 2021

Customs & Excise Act, 1964 | Draft Amendment to Rules

  • draft rules inserted under section 19 of the Customs and Excise Act relates to the requirements in respect of monitoring of certain customs and excise warehouses for the manufacture or the storage of tobacco products through CCTV cameras
  • draft Amendment to rules under sections 19, 60 and 120 –for CCTV cameras can be found here
  • comments must be sent to C&E_LegislativeComments@sars.gov.za
  • due date for comments is 3 October 2021

Download in full here. Tax In Brief | Issue 71 (PDF)

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.