Customs and Excise Highlights

This week’s selected highlights in the Customs and Excise environment:

9 Dec 2016 2 min read Tax and Exchange Control Alert Article
  1. Certain Schedules to the Customs and Excise Act, No 91 of 1964 (Act) have been amended with effect from:
  • 1 January 2017. The SARS explanatory memorandum provides as follows in this regard:

The amendments include the following:

  • the implementation of the HS 2017 in Part 1 of Schedule No. 1;
  • consequential amendment for HS 2017 in Part 2A and 2B of Schedule No. 1, Schedule Nos. 2, 3 and 6 to the Act;
  • the phase-down of the rates of duty for 2017 in terms of the EPA between the European Union (EU) and the Southern African Development Community (SADC) EPA States in Part 1 of Schedule No. 1; and
  • various technical amendments to the General Notes, Schedule Nos. 1, 4, 5 and 6 to the Act” (some of which are specified below).
  • 2 December 2016, as follows:
  • Amendment of TH3922.10 in Schedule 1 Part 1; and
  • Insertion of rebate items 460.15 for TH’s 7210.61 & 7210.70 in Schedule 4;
  • 23 September 2016 – substitution of rebate item 620.24 (104.17.25) in Schedule 6;
  • 1 January 2013 – substitution of rebate item 410.03 for Chapter 87 in Schedule 4; and
  • 1 January 2012 – Substitution of Additional Note (2)(d) in Chapter 27 in Schedule 1 Part 1.
  1. Draft amendment of rules (to the Act) to sections 13, 46A and 49 in respect
    of the:
  • Economic Partnership Agreement between the SADC EPA states, of the one part, and the European Union and its member states, of the other part;
  • Preferential Trade Agreement between the Common Market of the South (MERCOSUR) and the Southern African Customs Union (SACU); and
  • Form DA185.4A2 – Registration Client Type 4A2 – Exporter (Local or Foreign).

    Due date for comments is 20 January 2017 and comments may be sent to: C&
  1. More information is available upon request.



The information and material published on this website is provided for general purposes only and does not constitute legal advice. We make every effort to ensure that the content is updated regularly and to offer the most current and accurate information. Please consult one of our lawyers on any specific legal problem or matter. We accept no responsibility for any loss or damage, whether direct or consequential, which may arise from reliance on the information contained in these pages. Please refer to our full terms and conditions. Copyright © 2024 Cliffe Dekker Hofmeyr. All rights reserved. For permission to reproduce an article or publication, please contact us