SARS has created a temporary special provision to provide for a simplified application process for registration as a manufacturer of disinfectants from partially denatured or denatured ethyl alcohol.
The step was taken as an emergency provision to ensure an adequate supply of, amongst others, hand sanitisers that contain a minimum alcohol percentage of 70%. The process shall remain in place for the duration of the national state of disaster.
This entails that alcohol can be obtained without the payment of the hefty excise duties normally payable on alcohol. Furthermore, any inspections, screening and vetting processes not conducted prior to approval of any registration, may be conducted at any time thereafter. This means that SARS reserves the right to audit the alcohol usage afterwards and if this has not been in line with the rebate rules, impose (large) penalties.