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Customs Watch
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Tariff Amendments
25 August
2017
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Please note that Government Gazette and
Government Notice numbers
were not available at the time of publication.
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Tariff Amendment
1
In terms of
section 48 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 1 to
the said Act is hereby amended
to the extent set out in the Schedule hereto.
By the insertion of the following:
|
Heading/
Subheading |
CD |
Article Description |
Statistical Unit |
Rate of Duty |
|
General |
EU |
EFTA |
SADC |
MERCOSUR |
|
0405.20.10 |
2 |
- - With a milk fat
content of 39 per cent or more but less than 75 per cent |
kg |
500c/kg with a
maximum of 37% |
500c/kg with a
maximum of 37% |
500c/kg with a
maximum of 37% |
free |
500c/kg with a
maximum of 37% |
|
0405.20.90 |
0 |
- - Other |
kg |
500c/kg with a
maximum of 79% |
500c/kg with a
maximum of 79% |
500c/kg with a
maximum of 79% |
free |
500c/kg with a
maximum of 79% |
By the substitution of the following:
|
Heading/
Subheading |
CD |
Article Description |
Statistical Unit |
Rate of Duty |
|
General |
EU |
EFTA |
SADC |
MERCOSUR |
|
0405.20 |
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-
Dairy spreads: |
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3301.90.20 |
0 |
- - Extracted
oleoresins obtained from extraction of opium |
kg |
12% |
free |
free |
free |
12% |
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3301.90.30 |
7 |
- - Extracted
oleoresins obtained from extraction of liquorice |
kg |
12% |
free |
free |
free |
12% |
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Tariff Amendment 2 In terms of
section 48 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 1 to
the said Act is hereby amended
to the extent set out in the Schedule hereto.
By the substitution of the following:
|
Heading/
Subheading |
CD |
Article Description |
Statistical Unit |
Rate of Duty |
|
General |
EU |
EFTA |
SADC |
MERCOSUR |
|
8704.21.75 |
0 |
- - - Other, with
an engine capacity not exceeding 1 000 cm³ (excluding
the vehicles of subheading 8704.21.77) |
u |
25% |
18% |
20% |
free |
25% |
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Tariff Amendment 3 In terms of
section 48 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 1 to
the said Act is hereby amended
to the extent set out in the Schedule hereto.
By the insertion of the following:
|
Heading/
Subheading |
CD |
Article Description |
Statistical Unit |
Rate of Duty |
|
General |
EU |
EFTA |
SADC |
MERCOSUR |
|
7321.11.10 |
0 |
- - - Stoves for
gas fuel, having two or more plates with gas burners and
a gas oven with a gross capacity not exceeding 100 litres |
u |
30% |
free |
15% |
free |
27% |
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7321.11.90 |
9 |
- - - Other |
u |
15% |
free |
15% |
free |
13,5% |
By the substitution of the following:
|
Heading/
Subheading |
CD |
Article Description |
Statistical Unit |
Rate of Duty |
|
General |
EU |
EFTA |
SADC |
MERCOSUR |
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7321.11 |
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- -
For gas fuel or for both gas and other fuels: |
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Tariff Amendment 4 In terms of
section 48 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 1 to
the said Act is hereby amended
to the extent set out in the Schedule hereto.
By the substitution of the following:
|
Heading/
Subheading |
CD |
Article Description |
Statistical Unit |
Rate of Duty |
|
General |
EU |
EFTA |
SADC |
MERCOSUR |
|
9801.00.40 |
1 |
- For motor
vehicles for the transport of goods of heading 87.04, of a
vehicle mass not exceeding 2 000 kg or of a G.V.M. not exceeding
3 500 kg per chassis fitted with a cab (excluding shuttle cars
and low construction flame-proof vehicles, for use in
underground mines and off-the-road logging trucks; excluding
tyres) |
kg |
20% |
20% |
20% |
20% |
20% |
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Tariff Amendment 5 In terms of
section 48 of the Customs and Excise Act, 1964, Part 2B of Schedule No. 1 to
the said Act is hereby amended
to the extent set out in the Schedule hereto.
By the substitution of the following:
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Tariff Item
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Tariff Subheading |
Article Description |
Rate of Excise Duty |
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126.04.02 |
8704.21.75 |
Other, with an
engine capacity not exceeding 1 000 cm³ (excluding the vehicles
of subheading 8704.21.77) |
(See Note 2 to this
Part) |
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Tariff Amendment 6 In terms of
section 48 of the Customs and Excise Act, 1964, Part 3E of Schedule No. 1 to
the said Act is hereby amended
to the extent set out in the Schedule hereto.
By the substitution of the following:
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Environmental Levy Item
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Tariff Subheading |
Article Description |
Rate of Environmental Levy |
|
153.04.15 |
8704.21.75 |
Other, with an
engine capacity not exceeding 1 000 cm³ (excluding the vehicles
of subheading 8704.21.77) |
R2.30/kg net |
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Tariff Amendment 7
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.
By the deletion of rebate item 317.03/98.01/07.04 of the following:
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Rebate Item
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Tariff Heading |
Rebate Code |
CD |
Description |
Extent of Rebate |
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317.03 |
98.01 |
07.04 |
40 |
Original equipment
components for the manufacture of chassis fitted with engines of
heading 87.06 for dumpers designed for off-highway use with a
G.V.M. exceeding 50 tons classifiable in tariff subheading
8704.10 |
Full duty less the duty payable on the value calculated in terms
of Note 8.1 |
By the deletion of (f) in the definition for "specified motor vehicles" in
Note 1.2 to rebate item 317.03 of the following:
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Rebate Item
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Tariff Heading |
Rebate Code |
CD |
Description |
Extent of Rebate |
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317.03 |
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(f) Chassis fitted with engines of subheading 87.06 for dumpers
designed for off-highway use with a G.V.M. exceeding 50 tons
classifiable in tariff subheading 8704.10. |
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By the deletion of Note 1(e) to rebate item 317.07 of the following:
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Rebate Item
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Tariff Heading |
Rebate Code |
CD |
Description |
Extent of Rebate |
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317.07 |
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(e) Chassis fitted with engines of subheading 87.06 for dumpers
designed for off-highway use with a G.V.M. exceeding 50 tons
classifiable in tariff subheading 8704.10. |
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By the substitution of (d) and (e) in the definition for "specified motor
vehicles" in Note 1.2 to rebate item 317.03 of the following:
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Rebate Item
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Tariff Heading |
Rebate Code |
CD |
Description |
Extent of Rebate |
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317.03 |
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(d) motor vehicles for the transport of goods of heading 87.04
of a vehicle mass not exceeding 2 000 kg or a G.V.M. not
exceeding 3 500 kg or of a mass not exceeding 1 600 kg or of a
G.V.M. not exceeding 3 500 kg per chassis fitted with a cab
(excluding shuttle cars and low construction flame-proof
vehicles for use in underground mines and off-the-road logging
trucks); and |
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(e) chassis fitted with engines of heading 87.06, of a mass not
exceeding 1 600 kg or of a G.V.M. not exceeding 3 500 kg
(excluding those for shuttle cars and low construction
flame-proof vehicles, for use in underground mines and
off-the-road logging trucks). |
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By the substitution of rebate item 317.03/98.01/06.04 of the following:
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Rebate Item
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Tariff Heading |
Rebate Code |
CD |
Description |
Extent of Rebate |
|
317.03 |
98.01 |
06.04 |
46 |
Original equipment
components, for the manufacture of chassis fitted with engines
of heading 87.06 of a mass not exceeding 1 600 kg or of a G.V.M.
not exceeding 3 500 kg (excluding those for shuttle cars and low
construction flame-proof vehicles, for use in underground mines
and off-the-road logging trucks) |
Full duty less the duty payable on the value calculated in terms
of Note 8.1 |
By the substitution of Note 1(c) and 1(d) to rebate item 317.07 of the
following:
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Rebate Item
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Tariff Heading |
Rebate Code |
CD |
Description |
Extent of Rebate |
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317.07 |
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(c) motor vehicles for the transport of goods of heading 87.04
of a vehicle mass exceeding 2 000 kg and a G.V.M. exceeding 3
500 kg or of a mass exceeding 1 600 kg and of a G.V.M. exceeding
3 500 kg per chassis fitted with a cab (excluding shuttle cars
and low construction flame-proof vehicles, for use in
underground mines and off-the-road logging trucks); and |
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(d) chassis fitted with engines of heading 87.06, of a mass
exceeding 1 600 kg or of a G.V.M. not exceeding 3 500 kg
(excluding those for shuttle cars and low construction
flame-proof vehicles, for use in underground mines and
off-the-road logging trucks). |
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