South African Revenue Service
The South African Revenue Service (SARS) has published a correction notice to amended Customs and Excise Act Rules (DAR 194) published in Government Gazette 43343 on 22 May 2020.
The amended rules inserted Rule 107A.
It focuses on requirements in respect of tobacco growers and tobacco leaf dealers.
Tobacco leaf dealers are expected to register with SARS and keep records.
Rule 110 on product counters on cigarette production lines is also inserted.
The rule calls for a functional product counter on each cigarette packaging machine in a customs and excise manufacturing warehouse to calculate the numbers of cigarettes manufactured.
The correction notice published in Gazette 43359 replaces the reference to “section 107” with “section 107A” where it occurs in the notice.
Other corrections include replacing the full stop after the definition of “tobacco leaf processing” in Rule 107A.01(a) with a semicolon and inserting a semicolon after subparagraph (iii) of rule 110.05(c).
Meanwhile, in Notice 607, SARS published an amendment to Customs and Excise Act Rules.
Rule 38.14A is amended by the insertion of a new definition on “participating country” that removes reference to Botswana and replaces it with Lesotho.
The amendment comes into effect on 1 June 2020.