Customs and Excise Highlights

This week’s selected highlights in the Customs and Excise environment.

4 Nov 2016 1 min read Tax and Excahnge Control Alert Article
  • Draft amendments of forms DA260 for OS, SOS and SVM relating to excise duty on wine. The explanatory note provides as follows:

South Africa is a Contracting Party of the Convention on the Harmonized Commodity Description and Coding System (HS Nomenclature) elaborated under the WCO and has an obligation to adopt and implement the amendments to it. As a signatory to the HS Convention, South Africa implements the amendments in terms of section 48(1)(c) of the Customs and Excise Act, 1964. Due to amendments to Schedule 1 Part 2A of the Act, the DA 260 excise accounts for wine require changes to tariff items and subheadings.

Due date for comment: 14 November 2016.

Send comments to: C&

  • Correction notices published for Schedule 1 Part 1 as they relate to the preferential trade agreement between MERCOSUR and SACU.

The information and material published on this website is provided for general purposes only and does not constitute legal advice. We make every effort to ensure that the content is updated regularly and to offer the most current and accurate information. Please consult one of our lawyers on any specific legal problem or matter. We accept no responsibility for any loss or damage, whether direct or consequential, which may arise from reliance on the information contained in these pages. Please refer to our full terms and conditions. Copyright © 2024 Cliffe Dekker Hofmeyr. All rights reserved. For permission to reproduce an article or publication, please contact us