Customs and Excise Highlights

This week’s selected highlights in the Customs & Excise environment.

26 Aug 2016 2 min read Tax and Exchange Control Alert Article

Amendment of Schedule 1 Part 1 to the Customs and Excise Act No. 91 of 1964 (Act) – increase in rate of duty for tariff headings of sub-headings:

  1. 1001.9 (Wheat and meslin … Other) to 159,14c/kg; and
  2. 1101.00 (Wheat or meslin flour) to 238,71c/kg.

Amendment of Schedule 1 Part 1 to the Act relating to headings 87.03 and 87.04:

To reduce the rate of customs duty on diesel goods vehicles not exceeding 1 100 kg; petrol and electric passenger vehicles not exceeding 800 kg and electric goods vehicles not exceeding 800 kg, from 25% to free of duty” (ref: SARS website).

Of interest, Note 4 to the Additional Notes to Chapter 87 has been added as follows:

The vehicles classifiable in tariff subheadings 8703.21.75, 8703.31.85, 8703.90.31, 8704.21.77, 8704.31.77 and 8704.90.35, shall have steering wheels fitted on the left-hand side of the vehicle and may not be operated on a public road in terms of the National Road Traffic Act (Act 93 of 1996) (own emphasis added).

As a result of the above amendments, Schedule 1 Part 2B and Schedule 6 (Part 2) has also been amended.

Draft amendment of Rules under s46A of the Act relating to the Generalised System of Preferences for the Russian Federation. The explanatory note provides as follows:

SARS administers the Generalised System of Preferences offered by the Russian Federation in terms of rule 46A3. The rules are being amended to align it to the new enactments of the Russian Federation received from the South African Embassy in Moscow. The amendments entail word changes but the administration remains unchanged. Some of the rule amendments include the addition of ‘least developed countries’, change in numbering to the rules of determination of the origin of goods, replacement of the term ‘Russian Federation’ with ‘Member State’ and ‘common customs territory’.

Due date for comments: 6 September 2016 [C&].

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