Customs and Excise highlights

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

2 Sep 2016 3 min read Tax and Exchange Control - 2 September 2016 Article
  1. Draft technical amendments to Schedule 1 Part 1 and Schedule 4 Part 1. The draft explanatory memorandum provides as follows:

Amendments of the General Notes to Schedule No. 1 as well as Schedules Nos. 1, and 4 to the Customs and Excise Act, 1964 (the Act), are technical in nature and will have no effect on the duty structure. The amendments are as a result of requests by industry, SARS and other government agencies and they are scheduled for implementation on 1 January 2017.


General Note G which provides for abbreviations and symbols is substituted to include various abbreviations used in the Schedule to the Act.


Mango juice is classified in a residual tariff subheading 2009.89.50, which provides for other fruit juices. It is, therefore, difficult for the mango industry to monitor the movement of competitive products.

The new 8-digit tariff subheading will enable industry to monitor volumes of the mango juice concentrates.


Tariff subheading 2008.99.60 provides for sweet corn (Zea mays var. saccharata). This tariff subheading was created to facilitate the implementation of the European Free Trade Agreement (EFTA), which was implemented on 1 January 2008. It has, however, transpired that the 8-digit subheading is not in line with the 4-digit classification of sweetcorn.

Sweetcorn is provided for in tariff subheading 2005.80 as a vegetable that is prepared or preserved. As a result the 8-digit subheading in 2008.99 is reduntant and should be deleted.


The opportunity is also used to amend the reference to the tariff subheadings in Note 2(d) in Chapter 27 to align the Note with the current tariff structure under heading 27.10 to read as follows:

The use of goods classified under 2710.12.07, 2710.12.15, 2710.12.26, 2710.12.37 and 2710.12.39 are subject to the provisions of section 37A of the rules.


Rebate item 410.03/87.00/01.02 … is substituted to remove the reference to rebate item 317.04 applicable to Motor Industry Development Programme (MIDP). MIDP provisions were deleted with effect from 1 January 2016. The MIDP has been replaced with the Automotive Production and Development Programme (APDP) with effect from 1 January 2013.

Due date for comment: 8 September 2016 [comments to:].

  1. The second draft of the Customs Duty Rules made under the Customs Duty Act, No 30 of 2014, has been published for public comment.

Due date for comments: 30 November 2016 [comments to:].

  1. Draft amendment in Schedule 6 Part 6 by the insertion of refund items 681.06 and 681.07. The Explanatory note provides as follows:

The proposed provision will allow a refund claim to a licensee of customs and excise manufacturing warehouse, in respect of new and retreaded pneumatic tyres on which an environmental levy has been paid and are subsequently exported by a licensee of a customs and excise manufacturing warehouse through the licensee’s own distribution centre to a BLNS country as defined in rule 54F.01.

Due date for comments: 15 September 2016 [comments to:].

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