Contact

Customs and Excise Highlights

Back to top

Customs and Excise Highlights

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

15 Sep 2017 1 min read Tax and Exchange Control Alert Article
  1. Amendments of Schedule 1 Part 1 to the Customs & Excise Act, No 91 of 1964 (Act) (certain sections quoted from the SARS website):

1.1    Substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10 and 1101.00.90 to reduce the rate of customs duty on wheat and wheaten flour from 94.72c/kg to 37.93c/kg and 142.18c/kg to 56.90c/kg respectively;

1.2    Substitution of tariff subheading 1701.1 to increase the rate of customs duty on raw sugar not containing added flavouring or colouring matter from free to 213.1c/kg.

  1. The amendment of Rule 200.08 to the Act, to amend the places where container depots may be established to include Richards Bay and Saldanha Bay.

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 cliffedekkerhofmeyr@cdhlegal.com.

You might also be interested in

22 Mar 2024

by Alex Kanyi and Mike Ogutu

An analysis of the Affordable Housing Act, 2024: Will this act survive the legal onslaught?

After what may seem like an eternal wait for the Government, the President finally put pen to paper on the Affordable Housing Bill, 2023 (Bill) to enact it into law on 19 March 2024. The Affordable Housing Act, 2024 (Act) is intended to cure the pitfalls that were raised by the High Court in the case of Okiya Omtatah Okoiti and 51 Others v The Cabinet Secretary for the National Treasury and Planning and Six Others, Constitutional Petition No. E181 of 2023.  

Tax & Exchange Control

10 min read

10 May 2023

CDH Africa Corporate Guide

The purpose of this guide is to simplify the position, in relation to incorporation and setting up in various African jurisdictions, and will provide its readers with an overview of their obligations in relation to this.

Corporate & Commercial Law

1 min read

28 Aug 2023

by Njeri Wagacha, Rizichi Kashero-Ondego and Billy Oloo

Guardians of legacy: Corporate trustees and the new landscape of retirement benefit regulation

A corporate trustee is a corporate body whose work entails providing trustee services to pension schemes as well as institutions. As such, corporate trustees are responsible for the management and administration of pension schemes. Due to the significant role they play and the need to effectively regulate them, the Cabinet Secretary for National Treasury and Economic Planning issued the Retirement Benefits (Corporate Trustees) Regulations, 2023.

Employment Law

5 min read

7 Aug 2023

by Phetheni Nkuna and Brigitta Mangale

WOZA Podcast Two - The challenges women in law face today

Join CDH Conversations as we continue to commemorate 100 years of women in law. This series of three episodes, hosted in collaboration with WOZA Women in Law explores the history and vision of women in the legal profession.

Firm News

49:27 Minutes

2 Aug 2023

by Hilary Chapfuwa and Tendai Jangara

Addressing unauthorised, irregular, fruitless and wasteful expenditure (UIFW) in municipalities

On 31 May 2023, the Auditor-General, Tsakani Maluleke, released the Consolidated General Report on Local Government Audit outcomes for the 2021-22 financial year. Unauthorised, irregular, fruitless and wasteful expenditure (UIFW) continues to be a challenge in municipalities, with only 38 out of 257 obtaining clean audits. Officials with the requisite financial skills as well as effective budgeting and controls are required to address this ongoing issue.

Corporate & White Collar Investigations

9 min read

17 Oct 2023

by Corné Lewis

The SCA reconfirms the restrictions of a court where a substitution order is sought in administrative decisions

In The Municipal Manager: The City of Johannesburg Metropolitan Municipality and Others v San Ridge Heights Rental Property (Pty) Ltd (517/2022) ZASCA 109 the Supreme Court of Appeal (SCA) was confronted with a case in which the owner of a property exhausted all internal remedies before launching a review application; the review application was launched timeously; and even after the launch of an internal appeal, the City of Johannesburg (Municipality) had failed to file reasons for its decisions. In this article, we will explore the principles established by the SCA and their broader implications.

Dispute Resolution

2 min read

This website uses cookies to enhance the browsing experience. For more information, please see our Cookie Policy.

Accept Decline