Government Notice No. 2093 of 2022

Customs and Excise Act, 1964 » Amendment of Schedule no 5 part 2 (No 5/2/119)

Title	Customs and Excise Act, 1964 » Amendment of Schedule no 5 part 2 (No 5/2/119)
Department	South African Revenue Service (SARS)
Gazette	Regulation Gazettes, No. 46380 of 20 May, 2022, 3 page(s), 113Kb

130   No. 46380                GOVERNMENT GAZETTE, 20 MAy 2022

SOUTH AFRICAN REVENUE SERVICE

NO.  R. 2093                                                                             20 May 2022

__________________  ENOCH GODONGWANA   MINISTER OF FINANCE

CUSTOMS AND EXCISE ACT, 1964. AMENDMENT OF SCHEDULE NO. 5 (NO. 5/2/119) In terms of section 75 of the Customs and Excise Act, 1964, Part 2 of Schedule No. 5 to the said Act is hereby amended, with retrospe

By the insertion of the following Note(s) after Note 6(b) in Part 2 of Schedule No. 5:

goods  are returned this item shall only apply in respect of the following alcoholic beverages returned to the importer in the originally sealed containers:  and  destr
                                                   after importation and the  Beer made from malt of heading 22.03;  specified or included of heading 22.06; Spirituous beverages of subheading 2208.90.  approval must be

12 months                                 the quantity received;  the date of receipt;

of
                                                   a period  (i)  (ii)  (iii)  (i)  (ii)  (iii)  (i)  (ii)  (i)  (ii)  (iii)  (iv)  (v)  (vi)

within  (a)      (b)         (c)     (d)

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Government Notice No. 2093 of 2022

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