Government Notice No. 638 of 2020

Customs and Excise Act (91/1964) » Testing of alcohol strength in spirits - DAR196

Title	Customs and Excise Act (91/1964) » Testing of alcohol strength in spirits - DAR196
Department	South African Revenue Service (SARS)
Gazette	Regulation Gazettes, No. 43399 of 05 June, 2020, 3 page(s), 170Kb

14    No. 43399                GOVERNMENT GAZETTE, 5 JUNE 2020

SOUTH AFRICAN REVENUE SERVICE
                                                          
                                           SOUTH AFRICAN REVENUE SERVICE
                No. R.
          NO. R. 638                                                                 2020-06-25   05 JUNE 2020
          R. 
                GENERAL EXPLANATORY NOTE:

[          ]  Words that are between square brackets and in bold typeface, indicate
                           deletions from the existing rules

______     Words that are underlined with a solid line, indicate insertions in the
                           existing rules

CUSTOMS AND EXCISE ACT, 1964

AMENDMENT OF RULES

Under sections 19A, 32, 36 and 120 of the Customs and Excise Act, 1964 (Act No. 91
                of 1964), the rules published in Government Notice R.1874 of 8 December 1995, are
                   gí
                herewith amended to the extent set out in the Schedule hereto.

EDWARD CHRISTIAN KIESWETTER
                COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE

SCHEDULE

1. Amendment of rule 19A.01(b)(i)(bb)

By the amendment of rule 19A.01(b)(i)(bb) as follows:

“(bb) spirits classifiable under items 104.21 and 104.23 [104.20];”

2. Amendment of rule 19A3.04(d)(viii)(bb)

By the amendment of rule 19A3.04(d)(viii)(bb) as follows:

“(bb)  A licensee of a VMS warehouse who so exports spirituous beverages may set
                       off the duty paid or payable on the spirits in such beverages against duty

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Government Notice No. 638 of 2020

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