1 September 2017 by Tax and Exchange Control Alert

Customs and Excise Highlights

This week’s selected highlights in the Customs and Excise environment since our last instalment.

  1. Amendments of Schedules to the Customs & Excise Act, No 91 of 1964 (Act). Certain of the below sections are quoted from the SARS website:

1.1       Schedule 1:

1.1.1   substitution (with retrospective effect from 1 April 2016) of General Note M to amend the TRQ allocation of the Preferential Trade Agreement between the common market of the south (MERCOSUR) and Southern African Customs Union;

1.2       Schedule 1 Part 1:

1.2.1   substitution of tariff subheadings 3301.90.20 and 3301.90.30 as well as the insertion of tariff subheading 0405.20.10 and 0405.20.90 to give effect to technical corrections to the SACU tariff duty structure as well as adjusting the duty structure to the WTO bound rate;

1.2.2   substitution of tariff subheadings 7315.82.01, 7315.82.03, 7315.82.05, 7315.82.07, 7315.82.90 and 7326.11 to increase the general rate of duty from free to 15%;

1.2.3   substitution of tariff heading 7321.11 and insertion of item 7321.11.10 and 7321.11.90 to increase the rate of customs duty on certain stoves for gas fuel from 15% to 30%;

1.2.4   substitution of tariff subheading 7326.20.10 to increase the rate of customs duty on gabions of wire netting from free to 30%;

1.2.5   substitution of tariff subheading 8704.21.75 in order to amend the description to engine capacity to not exceed 1000cm3;

1.2.6   substitution of tariff subheading 8708.94.20 to reduce the rate of customs duty on rack and pinion steering assemblies from 20% to free of duty;

1.2.7   substitution of tariff subheading 9801.00.40 to make provision for dumpers for off-highway use of less than 50 tons under the APDP programme;

1.3       Schedule 1 Part 2B:

1.3.1   substitution of item 126.04.02/8704.21.75 as a consequence to the amendment of the description of tariff subheading 8704.21.75 in Schedule 1 Part 1;

1.4     Schedule 1 Part 3E:

1.4.1   substitution of item 153.04.15/8704.21.75 as a consequence to the amendment of the description of tariff subheading 8704.21.75 in Schedule 1 Part 1;

1.5     Schedule 3:

1.5.1   substitution and deletion of various notes and rebate items in order to make provision for dumpers for off-highway use of less than 50 tons under the APDP programme (relating to items 317.03 and 317.07);

1.5.2   insertion of rebate items 320.01/3926.90.90/01.08, 320.01/4409.29.90/01.08, 320.01/8301.30/01.06, 320.01/8202.10/01.06 and 320.01/8302.42.90/01/08 in order to create a rebate provision for certain goods used in the manufacture of furniture.

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