South African Institute for Drug Free Sport Act, 1997
R 385
Marketing of Agricultural Products Act, 1996 (Act No. 47 of 1996)NoticesWine Industry: Amendment of Statutory Measures and Determination of Guideline Prices9. Brandy statutory levy |
| (1) | A brandy statutory levy is hereby imposed on— |
| (a) | distilling wine; and |
| (b) | wine spirit. |
| (2) | The amount of the brandy statutory levy shall— |
| (a) | in the case of distilling wine and wine spirit, be— |
| (i) | 3.33 cent per litre at 10 per cent alcohol by volume for the period 1 July 2023 to 31 December 2023; |
| (ii) | 3.48 cent per litre at 10 per cent alcohol by volume for the period 1 January 2024 to 31 December 2024; and |
| (iii) | 3.64 cent per litre at 10 per cent alcohol by volume for the period 1 January 2025 to 31 December 2025. |
| (3) | The brandy statutory levy shall— |
| (a) | be payable by a wine producer in respect of— |
| (i) | wine spirit packaged in containers of 5 litres or less; |
| (ii) | wine spirit sold to another wine producer; |
| (iii) | wine spirit produced by a wine producer and used for fortification of that wine producer's own drinking wine. |
| (b) | be payable by a wine trader in respect of— |
| (i) | distilling wine and wine spirit, in containers of more than 5 litres, acquired from a wine producer. |
| (4) | The brandy statutory levy shall be payable to SAWIS, acting on behalf of SA Wine, in accordance with subclause (5). |
(5)
| (a) | Payment of the brandy statutory levy shall be made not later than sixty days following the month of delivery of a quantity of distilling wine or wine spirit sold, purchased or otherwise acquired. |
| (b) | Payment shall be made by means of an electronic transfer to the bank account obtainable from SAWIS. |
