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In terms of the primary manufacturing VMP according to South African Revenue Service under Excise division - what kind of products can be stores on that warehouse and what activities are allowed to be conducted in that warehouse.

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In the context of the South African Revenue Service (SARS) and its Excise Division, a "VMP" refers to a "Vats Managed Product" warehouse. This type of facility is specifically designated for the storage and management of goods that are subject to excise duty.

In terms of permitted products and activities in a VMP warehouse, the following points can generally be outlined:

Permitted Products:

  1. Alcoholic Beverages: This typically includes various types of alcoholic drinks such as beer, wine, spirits, and other liquors.
  2. Tobacco Products: Cigarettes, cigars, and other forms of tobacco are often included under excise duties.
  3. Fuel: Certain fuel products may also fall under this category.
  4. Sugary Beverages: Some excise duties apply to sweetened beverages, depending on legislation changes.

Permitted Activities:

  1. Storage: The primary function is to store the excise products under controlled conditions until they are ready for distribution or sale.
  2. Despatch for Export: The warehouse may facilitate the export of goods to other countries, complying with excise regulations.
  3. Manufacturing and Blending: Some VMP warehouses may permit limited manufacturing or blending operations for the stored products, provided these activities fall within the regulatory framework set by SARS.
  4. Quality Control: Inspections and quality assurance processes can be conducted for the stored products.
  5. Record Keeping: Activities related to maintaining accurate records of inventory, production, and movements of products in compliance with SARS requirements.

Compliance:

It is crucial for such warehouses to adhere to strict compliance guidelines set by SARS, including obtaining the necessary licenses, maintaining accurate records, and ensuring that all stored and dispatched products are compliant with the relevant excise duties.

For the most accurate and detailed information, it would be advisable to consult the SARS Excise Act or directly contact the SARS Excise Division or a tax advisor familiar with excise obligations in South Africa, as regulations and compliance requirements may change.