25 March 2024 – The Excise Spirits policy has been updated to align with the following:
- The outcome of a court case in SARS’s favour which confirmed that the absolute alcohol content of flavourings is dutiable.
- The legislation changes for Rebate item 621.21.
- The legislative requirements for Rebate item 624.50.
SE-SP-02 – Spirits – External Policy
Source: SARS Tariffs
Excise – Updated policy: Spirits