Customs Watch

 

 

 

 

Tariff Amendments

9 February 2018

Please note that Government Gazette and Government Notice numbers were not available at the time of publication.

Tariff Amendment 1

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 substitution of the following:

Rebate Item

Tariff Heading

Rebate Code

CD

Description

Extent of Rebate

320.12 3919.10

01.06

66

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of polymers of propylene, in rolls of a width not
exceeding 200 mm, for the manufacture of disposable napkins (diapers)

Full duty

320.12 3920.10

01.06

63

Other plates, sheets, film, foil and strip, of polymers of ethylene, of a thickness exceeding 0,012 mm but not exceeding 0,06 mm, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, for the manufacture of disposable napkins (diapers)

Full duty

320.12 3920.20

01.06

60

Other plates, sheets, film, foil and strip, of polymers of propylene, of a thickness exceeding 0,012 mm or more but not exceeding 0,06 mm, not heat shrinkable, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, for the manufacture of disposable napkins (diapers)

Full duty

320.12 5404.11

01.06

65

Synthetic monofilament, elastomeric, of 67 dtex or more and of which no cross-sectional dimension exceeds 1 mm, for the
manufacture of disposable napkins (diapers)

Full duty

320.12 5603.1

01.05

52

Nonwovens of man-made filaments, whether or not impregnated, coated, covered or laminated, of a mass not exceeding 150 g/m², for the manufacture of disposable napkins (diapers), at such times, in such quantities and subject to such conditions as the International Trade Administration Commission may allow by specific permit

Full duty

320.12 5603.9

01.05

50

Nonwovens (excluding those of man-made filaments), whether or not impregnated, coated, covered or laminated, of a mass not exceeding 150 g/m², for the manufacture of disposable napkins (diapers), at such times, in such quantities and subject to such conditions as the International Trade Administration Commission may allow by specific permit

Full duty

320.12 5903.90

01.06

67

Textile fabrics impregnated, coated, covered or laminated with plastics [excluding fabrics impregnated, coated, covered or laminated with poly (vinyl chloride) and polyurethane], of a mass of less than 200 g/m², for the manufactured of disposable napkins (diapers)

Full duty

Tariff Amendment 2

In terms of section 75 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 4 to the said Act is hereby amended to the extent set out in the Schedule hereto.

By the substitution of the following:

Rebate Item

Tariff Heading

Rebate Code

CD

Description

Extent of Rebate

412.13 00.00

01.00

08

Ileal bladder appliances, and parts thereof; skin protective preparations for use with ostomy appliances and incontinence pads

Full duty

Tariff Amendment 3

In terms of section 75 of the Customs and Excise Act, 1964, Part 2 of Schedule No. 4 to the said Act is hereby amended to the extent set out in the Schedule hereto.

By the substitution of the following:

Rebate Item

Tariff Heading

Rebate Code

CD

Description

Extent of Rebate

460.17 87.00

04.02

24

Motor vehicles principally designed for the transport of physically disabled persons, including station wagons (excluding racing cars), adapted or to be adapted to be used for the transport of physically disabled persons at such times and under such conditions as the International Trade Administration Commission after consultation with the National Council for Persons with Physical Disabilities in South Africa, may allow by specific permit.
Provided that:
(a) such permit may only be issued to a person or organization who is registered to care for and to transport physically disabled persons; and
(b) if such a motor vehicle is offered, advertised, lent, hired, leased, pledged, given away, exchanged, sold or otherwise disposed of within a period of 3 years from the date of entry under this rebate item, such foregoing acts shall render such vehicle liable to the payment of duty on a PRO RATA basis.

Full duty

460.17 87.03

02.04

45

Motor cars and other motor vehicles principally designed for the transport of persons, including station wagons (excluding racing cars), adapted or to be adapted to be driven solely by a physically disabled person, at such times and under such conditions as the International Trade Administration Commission, after consultation with the National Council for Persons with Physical Disabilities in South Africa, may allow by specific permit.
Provided that:
(a) the adaptation of the motor vehicle is of such a nature that the physically disabled driver of the motor vehicle has easy access to all controls necessary to drive such vehicle;
(b) such permit may not be issued within a period of 3 years of the issue of the previous permit to such disabled person;
(c) permits may, however, be issued with a shorter period provided proof is submitted that the motor vehicle previously entered under rebate of duty was stolen or was written off by the licensing authorities; and
(d) if such vehicle is offered, advertised, lent, hired, leased, pledged, given away, exchanged, sold or otherwise disposed of within a period of 3 years from the date of entry in terms of this item, such foregoing acts shall render such vehicle liable to the payment of duty on a PRO RATA basis.

Full duty

Tariff Amendment 4

In terms of section 75 of the Customs and Excise Act, 1964, Part 2 of Schedule No. 6 to the said Act is hereby amended to the extent set out in the Schedule hereto.

By the substitution of the following:

Rebate Item

Tariff Item

Rebate Code

CD

Description

Extent of Rebate

Extent of Refund

630.20      

Motor vehicles principally designed for the transport of physically disabled persons, including station wagons (excluding racing cars), adapted or to be adapted to be used for the transport of physically disabled persons at such times and under such conditions as the Commissioner, after consultation with the National Council for Persons with Physical Disabilities in South Africa, may allow by specific permit:
Provided that -
(a) such permit may only be issued to a person or organization who is registered to care for and to transport physically disabled persons; and
(b) if such motor vehicle is offered, advertised, lent, hired, leased, pledged, given away, exchanged, sold or otherwise disposed of within a period of 3 years from the date of entry under this rebate item, such foregoing acts shall render such vehicle liable to the payment of duty on a pro rata basis

   
630.22      

Motor cars and other motor vehicles, principally designed for the transport of persons, including station wagons (excluding racing cars), adapted or to be adapted to be driven solely by a physically disabled person, at such times and under such conditions as the Commissioner, after consultation with the National Council for Persons with Physical Disabilities in South Africa may allow by specific permit:
Provided that -
(a) the adaptation of the motor car or vehicle is of such a nature that the physically disabled driver of the motor vehicle has easy access to all controls necessary to drive such vehicle;
(b) such permit may not be issued within a period of 3 years of the issue of a previous permit to such disabled person;
(c) permits may, however, be issued within a shorter period provided that proof is submitted that the motor vehicle previously entered under rebate of duty was stolen or was written off by the licensing authorities; and
(d) if such vehicle is offered, advertised, lent, hired, leased, pledged, given away, exchanged, sold or otherwise disposed of within a period of 3 years from the date of entry under this rebate item, such foregoing acts shall render such vehicle liable to the payment of duty on a pro rata basis

   
 

 

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