17 February 2022 – Customs & Excise Act, 1964: Draft amendments to Part 2 of Schedule No. 5 to –
- substitute the title of Part 2 of Schedule No. 5 to include the reference to “and imported goods abandoned or destroyed”;
- substitute the header of refund item 522.00 to include the reference “and imported goods abandoned or destroyed; and
- insert Note No. 7 and rebate item 522.02/22.02/01.02 to provide for alcoholic beverages which, after entry for home consumption and payment of duty, have undergone post manufacturing deterioration (expired stock) and are returned to the original importer of the goods for destruction.
Due date for public comment: 10 March 2022
