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Customs and Excise Act Rules Amended

August 13, 2020

South African Revenue Service

Customs and Excise Act Rules have been amended.

The South African Revenue Service published the amended rules in Government Gazette 43608.

Rule 19A.11 is amended by the insertion of a new heading referring to special relief provisions in respect of payment of excise duty on certain goods during specified payment periods.

The amendments also refer to tobacco products in respect of which payment of excise duties is due during the period commencing 1 May 2020 and ending 30 June 2020.

As regards beer and wine, the payment period for excise duties of 1 August 2020 until September 2020 is inserted.

The deferment for payment of excise duties on tobacco is set at 150 days and the deferment for alcohol stands at 90 days.