Customs Watch

   
 
 

Tariff and Rule Amendments
10 October 2013

 

Tariff Amendment 1

 

 

Government Gazette No. 36905, R.743 dated 11 October 2013 (NO. 6/3/36).

 

In terms of section 75 of the Customs and Excise Act, 1964, Part 3 of Schedule No. 6 to the said Act is hereby amended, with retrospective effect from 3 April 2013, to the extent set out in the Schedule hereto.

 

 

SCHEDULE

 

By the substitution of Note 6(b)(iv) in Part 3 of Schedule No. 6 with the following:

(iv) Locomotives used for rail freight other than those used in farming, forestry or mining, as provided in    these Notes is 96 cents per litre Road Accident Fund levy.

 

 

 

Tariff Amendment 2

 

 

Government Gazette No. 36905, R.744 dated 11 October 2013 (NO. 2/1/351).

 

In terms of section 56 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 2 to the said Act is hereby amended, with retrospective effect from 21 August 2013, to the extent set out in the Schedule hereto.

 

 

SCHEDULE

 

By the deletion of the following:

 Item

Tariff Heading Code CD

Description

Imported or originating from

Rate of Anti-Dumping Duty

215.12 8301.40 01.06 62 Mortise locks, 2, 3 and 4 lever, of base metal, with or without handles (excluding those with handles of copper-zinc base alloys as defined in subheading Note 1(a) to Chapter 74 in Schedule No. 1, stainless steel or aluminium), used for doors for buildings (excluding those manufactured by Ningbo Jiangbei Minjin Lock Factory) China 1 196c/kg
215.12 8302.41 01.06 64 Door handles, of base metal (excluding copper-zinc base alloys as defined in
subheading Note 1(a) to Chapter 74 in Schedule No.1, stainless steel or aluminium), suitable for doors for buildings (excluding those manufactured by Ningbo Jiangbei Minjin Lock Factory)
China 1 196c/kg

 

 

 

 

Tariff Amendment 3

 

 

Government Gazette No. 36905, R.742 dated 11 October 2013 (NO. 3/1/698).

 

In terms of section 75 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 3 to the said Act is hereby amended to the extent set out in the Schedule hereto.

 

SCHEDULE

 

By the insertion of the following:

Rebate Item

Tariff Heading Rebate Code CD

Description

Extent of Rebate

303.00 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

By the insertion of the following:

Rebate Item

Tariff Heading Rebate Code CD

Description

Extent of Rebate

303.01 1511.90 03.06 61 Palm oil, refined, bleached and deodorised but not fractionated, for the manufacture of edible mixtures or preparations of animal or vegetable fats or oils, or of fractions of different fats or oils of Chapter 15, classifiable in tariff subheading 1517.90 Full duty
 

 

 

 

 

 

 

Rule Amendment

 

 

Government Gazette No. 36905, R.745 dated 11 October 2013 (DAR 123).

 

In terms of section 120 of the Customs and Excise Act, 1964, the rules published in Government Notice R1874 of 8 December 1995 are amended to the extent set out in the Schedule hereto

 

 

SCHEDULE

 

By the insertion after rule 120.11 of the following heading and rule:


“Payment by cheque
 

120.12 (a) No payment by cheque in excess of R100 000, including any payment relating to value-added tax on imported goods as contemplated in the Value-Added Tax Act, 1991 (Act No. 89 of 1991), may be made at a South African Revenue Service office or by post, unless the Commissioner, having regard to the circumstances, directs otherwise.
 

(b) For the purposes of paragraph (a), the total payments by cheque by any person on any day may not exceed R100 000 for any number of payments required to be made on that day.”.

 

 

 

 

 

Contact Information:

Mayuri Govender

Jacobsens Editor
Tel: 031-268 3273
e-mail to: jacobsen@lexisnexis.co.za

 
 

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