Government Notice No. 639 of 2013

Customs and Excise Act, 1964 » Amendment of Rules (DAR/125)

Title	Customs and Excise Act, 1964 » Amendment of Rules (DAR/125)
Department	South African Revenue Service (SARS)
Gazette	Regulation Gazettes, No. 36780 of 30 August, 2013, 1 page(s), 132Kb

6  No. 36780                 GOVERNMENT GAZETTE, 30 AUGUST 2013

SOUTH AFRICAN REVENUE SERVICE
                                       SUID-AFRIKAANSE INKOMSTEDIENS
          No. R. 639                                                                         30 August 2013

CUSTOMS AND EXCISE ACT, 1964
                                           AMENDMENT OF RULES (DAR/125)

Under sections 19A and 120 of the Customs
                                                              and Excise Act, 1964, the rules published in
                Government Notice R.1874 of 8 December 1995      are amended to the extent set out in the
                Schedule hereto.

ANAT AN PILLAY
                 ACTING C MMISSIONER FOR         THE SOUTH AFRICAN       REVENUE SERVICE

SCHEDULE

By the substitution in rule 19A3.03 for paragraph    (d) of the following paragraph:
               "(d) (i)  Subject to paragraph (e) , from the quantity removed from -

(aa)   a customs and excise storage warehouse (OS) for          imported goods

or from a VMP to a VMS warehouse, there        may be deducted by the
                                licensee of the VMS warehouse 1,5         per cent as contemplated in

section 75(18)(a) and 0,25      per cent as contemplated in section
                                75(18)(b)(i); or

(bb)   a SVM warehouse to a VMS warehouse, there          may be deducted by
                                the licensee of a VMS warehouse 1,5      per cent only as contemplated

in section 75(18)(a).

(ii)  The SVM warehouse referred to in         subparagraph (i), means an SVM
                         warehouse in which a final product of       fermentation produced therein is

stripped as contemplated in Additional Note      4 to Chapter 22 of Part 1 of

Schedule No. 1 and removed to a VMS warehouse."

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Government Notice No. 639 of 2013

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