Customs Updated:
31 Jul 2017

Tariff Book (S1 P1)
Sugar Content Calculation

On 04 April Sars published an amendment to note 5 and the insertion of note 6 to Part 7A of Schedule No 1 to the Act, 1964. The amendment to note 5 includes the reference to grams per 100 millimetres, and note 6 indicates how the sugar content will be calculated.

5. The sugar content of sugary beverages liable to the levy on sugary beverages must be calculated in grams per 100 millilitres based on -(a)the sugar content as certified on a test report obtained and retained from a testing laboratory accredited with and using methodology recognised by the South African National Accreditation System(Sanas) or the International Laboratory Accreditation Cooperation (Ilac); or(b)in the absence of such a test report, the sugar content of the sugary beverage will be deemed to constitute 20 grams per 100 millilitres.”

6. In the case of powder and liquid concentrates or other preparations for the making of beverages, the sugar content must be calculated in grams per 100 millilitres based on(a)the sugar content as certified on a test report as contemplated in paragraph 5(a) above of the total volume of the prepared beverage when mixed or diluted according to the manufacturer’s product specifications; and(b)the average sugar content as certified on such test report of the sugar content for all the prepared beverage options when mixed or diluted according to the manufacturer's multiple product specifications; or(c)in the absence of such a test report, the sugar content of the prepared beverage will be deemed to constitute 20 grams per 100 millilitres should the concentrate or preparation be mixed or diluted at a ratio of one part to nine parts water.”

Story by: Riaan de Lange