Customs Watch

Tariff Amendments

25 February 2016

Tariff Amendment

Taxation Proposals tabled on 24 February 2016 at 14h47 with effect from 14h47 on 24 February 2016

Tariff Item	Tariff Sub-heading	Article Description	Rate of excise duty
104.00	PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
104.01	19.01	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 per cent by mass of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 per cent by mass of cocoa calculated on a totally defatted basis not elsewhere specified or included:
104.01.10	1901.90.20	Traditional African beer powder as defined in Additional Note 1 to Chapter 19	34,7c/kg
104.10	22.03	Beer made from malt:
104.10.10	2203.00.05	Traditional African beer as defined in Additional Note 1 to Chapter 22	7,82c/li
104.10.20	2203.00.90	Other	R79.26/li aa
104.15	22.04	Wine of fresh grapes, including fortified wines; grape must (excluding that of heading 20.09):
104.15.01	2204.10	Sparkling wine	R10.53/li
104.15	2204.21	In containers holding 2 li or less:
104.15	2204.21.4	Unfortified wine:
104.15.03	2204.21.41	With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol.	R3.31/li
104.15.04	2204.21.42	Other	R161.47/li aa
104.15	2204.21.5	Fortified wine:
104.15.05	2204.21.51	With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol.	R5.82/li
104.15.06	2204.21.52	Other	R161.47/li aa
104.15	2204.29	Other:
104.15	2204.29.4	Unfortified wine:
104.15.07	2204.29.41	With an alcoholic strength of at least 4.5 per cent by volume not exceeding 16.5 per cent by vol.	R3.07/li
104.15.08	2204.29.42	Other	R149.23/li aa
104.15	2204.29.5	Fortified wine:
104.15.07	2204.29.41	With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol.	R3.31/li
104.15.08	2204.29.42	Other	R161.47/li aa
104.15	2204.29.5	Fortified wine:
104.15.09	2204.29.51	With an alcoholic strenght of at least 15 per cent by volume but not exceeding 22 per cent by vol.	R5.82/li
104.15.10	2204.29.52	Other	R161.47/li aa
104.16	22.05	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
104.16	2205.10	In containers holding 2 li or less:
104.16.01	2205.10.10	Sparkling	R10.53/li
104.16	2205.10.2	Unfortified:
104.16.03	2205.10.21	With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 15 per cent by vol.	R3.31/li
104.16.04	2205.10.22	Other	R161.47/li aa
104.16	2205.10.3	Fortified:
104.16.05	2205.10.31	With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol.	R5.82/li
104.16.06	2205.10.32	Other	R161.47/li aa
104.16	2205.90	Other:
104.16	2205.90.2	Unfortified:
104.16.09	2205.90.21	With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 15 per cent by vol.	R3.31/li
104.16.10	2205.90.22	Other	R161.47/li aa
104.16	2205.90.3	Fortified:
104.16.11	2205.90.31	With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent vol.	R5.82/li
104.16.12	2205.90.32	Other	R161.47/li aa
104.17	22.06	Other fermented beverages (for example, cider, perry and mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included:
104.17.03	2206.00.05	Sparkling fermented fruit or mead beverages; mixtures of sparkling fermented beverages derived from the fermentation of fruit or honey; mixtures of sparkling fermented fruit or mead beverages and non-alcoholic beverages	R10.53/li
104.17.05	2206.00.15	Traditional African beer as defined in Additional Note 1 to Chapter 22	7,82c/li
104.17.07	2206.00.17	Other fermented beverages, unfortified, with an alcoholic strength of less than 2.5 per cent by volume	R79.26/li aa
104.17.09	2206.00.19	Other fermented beverages of non-malted cereal grains, unfortified, with an alcoholic strength by volume of at least 2.5 per cent by volume but not exceeding 9 percent by vol.	R79.26/li aa
104.17.11	2206.00.21	Other mixtures of fermented beverages of non-malted cereal grains and non-alcoholic beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 9 per cent by vol.	R79.26/li aa
104.17.15	2206.00.81	Other fermented apple or pear beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol.	R79.26/li aa
104.17.16	2206.00.82	Other fermented fruit beverages and mead beverages, including mixtures of fermented beverages derived from the fermentation of fruit or honey, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol.	R79.26/li aa
104.17.17	2206.00.83	Other fermented apple or pear beverages, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent vol.	R65.97/li aa
104.17.21	2206.00.84	Other fermented fruit beverages and mead beverages including mixtures of fermented beverages derived from the fermentation of fruit or honey, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol.	R65.97/li aa
104.17.22	2206.00.85	Other mixtures of fermented fruit or mead beverages and non-alcoholic beverages, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol.	R79.26/li aa
104.17.25	2206.00.87	Other mixtures of fermented fruit or mead beverages and non-alcoholic beverages, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent vol.	R65.97/li aa
104.17.90	2206.00.90	Other	R161.47/li aa
104.21	22.07	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength:
104.21.01	2207.10	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol. or higher	R161.47/li aa
104.21.03	2207.20	Ethyl alcohol and other spirits, denatured of any strength	R161.47/li aa
104.23	22.08	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent vol.; spirits, liqueurs and other spirituous beverages:
104.23	2208.20	Spirits obtained by distilling grape wine or grape marc:
104.23	2208.20.1	In containers holding 2 li or less:
104.23.01	2208.20.11	Brandy as defined in Additional Note 7 to Chapter 22	R149.23/li aa
104.23.02	2208.20.19	Other	R161.47/li aa
104.23	2208.20.9	Other:
104.23.03	2208.20.91	Brandy as defined in Additional Note 7 to Chapter 22	R149.23/li aa
104.23.04	2208.20.99	Other	R161.47/li aa
104.23	2208.30	Whiskies:
104.23.05	2208.30.10	In containers holding 2 li or less	R161.47/li aa
104.23.07	2208.30.90	Other	R161.47/li aa
104.23	2208.40	Rum and other spirits obtained by distilling fermented sugarcane products:
104.23.09	2208.40.10	In containers holding 2 li or less	R161.47/li aa
104.23.11	2208.40.90	Other	R161.47/li aa
104.23	2208.50	Gin and Geneva:
104.23.13	2208.50.10	In containers holding 2 li or less	R161.47/li aa
104.23.15	2208.50.90	Other	R161.47/li aa
104.23	2208.60	Vodka:
104.23.17	2208.60.10	In containers holding 2 li or less	R161.47/li aa
104.23.19	2208.60.90	Other	R161.47/li aa
104.23	2208.70	Liqueurs and cordials:
104.23	2208.70.2	In containers holding 2 li or less:
104.23.21	2208.70.21	With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol.	R65.97/li aa
104.23.22	2208.70.22	Other	R161.47/li aa
104.23	2208.70.9	Other:
104.23.23	2208.70.91	With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol.	R65.97/li aa
104.23.24	2208.70.92	Other	R161.47/li aa
104.23	2208.90	Other:
104.23	2208.90.2	In containers holding 2 li or less:
104.23.25	2208.90.21	With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol.	R65.97/li aa
104.23.26	2208.90.22	Other	R161.47/li aa
104.23	2208.90.9	Other:
104.23.27	2208.90.91	With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol.	R65.97/li aa
104.23.28	2208.90.92	Other	R161.47/li aa
104.30	24.02	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
104.30	2402.10	Cigars, cheroots and cigarillos containing tobacco:
104.30.01	2402.10.10	Imported from Switzerland	R3012.17/kg net
104.30.03	2402.10.90	Other	R3012.17/kg net
104.30	2402.20	Cigarettes containing tobacco:
104.30.05	2402.20.10	Imported from Switzerland	R6.62/10 cigarettes
104.30.07	2402.20.90	Other	R6.62/10 cigarettes
104.30	2402.90.1	Cigars, cheroots and cigarillos of tobacco substitutes:
104.30.09	2402.90.12	Imported from Switzerland	R3012.17/kg net
104.30.11	2402.90.14	Other	R3012.17/kg net
104.30	2402.90.2	Cigarettes of tobacco substitutes:
104.30.13	2402.90.22	Imported from Switzerland	R6.62/10 cigarettes
104.30.15	2402.90.24	Other	R6.62/10 cigarettes
104.35	24.03	Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences:
104.35	2403.1	Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
104.35.01	2403.11	Water pipe tobacco specified in Subheading Note 1 to Chapter 24	R166.40/kg net
104.35	2403.19	Other:
104.35.02	2403.19.10	Pipe tobacco, in immediate packings of a content of less than 5 kg	R166.40/kg net
104.35.03	2403.19.20	Other pipe tobacco	R166.40/kg net
104.35.05	2403.19.30	Cigarette tobacco	R297.60/kg
104.35	2403.99	Other:
104.35.07	2403.99.30	Other cigarette tobacco substitutes	R297.60/kg
104.35.09	2403.99.40	Other pipe tobacco substitutes	R166.40/kg net

By the substitution of Additional Note 3 in Chapter 22 of Section IV to Part 1 of Schedule No. 1 with the following:

3. The beverages of subheading 2206.00.05, are beverages which, when kept at a temperature of 20°C in closed containers, have an excess pressure of not less than 300kPa.

By the substitution of Additional Note 6 in Chapter 22 of Section IV to Part 1 of Schedule No. 1 with the following:

(a) Subheading 2206.00.19 is limited to beverages that are the end product of fermentation of a liquor {wort) of non-malted milled cereals listed in the table in Chapter Note 2 to Chapter 11, whether or not flavoured but not mixed with any other beverages, provided the fermentable sugars are derived solely from the liquor (wort) without the addition of any other sugars during or prior to fermentation.

(b) Subheading 2206.00.21 is limited to beverages obtained by mixing the produces specified in (a) with MY non-alcoholic beverage.

By the insertion of the following Additional Note(s) after Additional Note 6(b) in Chapter 22 of Section IV to Part 1 of Schedule No. 1:

7. For the purposes of tariff subheadings 2208.20.11 and 2208.20.91, "brandy" means pot stilled brandy and vintage brandy as defined in the Liquor Products Act, Act 60 of 1989.

By the deletion of the following:

Heading/ Subheading	CD	Article Description	Statistical Unit	Rate of Duty
Heading/ Subheading	CD	Article Description	Statistical Unit	General	EU	EFTA	SADC
2208.20.10	6	- - In containers holding 2 li or less	li	154c/li	free	25%	free
2208.20.90	4	- - Other	li	136c/li	free	25%	free

By the insertion of the following:

Heading/ Subheading	CD	Article Description	Statistical Unit	Rate of Duty
Heading/ Subheading	CD	Article Description	Statistical Unit	General	EU	EFTA	SADC
2206.00.21	5	- Other mixtures of fermented beverages of non-malted cereal grains and non-alcoholic beverages, unfortified, with an alcoholic strength of at least 205 per cent by volume but not exceeding 9 per cent by vol.	li	25%	free	25%	free
2208.20.1		- - In containers holding 2 li or less:
2208.20.11	4	- - - Brandy as defined in Additional Note 7 to Chapter 22	li	154c/li	free	free	free
2208.20.19	9	- - - Other	li	154c/li	free	free	free

By the insertion of the following:

Heading/ Subheading	CD	Article Description	Statistical Unit	Rate of Duty
Heading/ Subheading	CD	Article Description	Statistical Unit	General	EU	EFTA	SADC
2208.20.9		- - Other:
2208.20.91	2	- - - Brandy as defined in Additional Note 7 to Chapter 22	li	136c/li	free	free	free
2208.20.99	8	- - - Other	li	136c/li	free	free	free

By the substitution of the following:

Heading/ Subheading	CD	Article Description	Statistical Unit	Rate of Duty
Heading/ Subheading	CD	Article Description	Statistical Unit	General	EU	EFTA	SADC
2206.00.05	3	- Sparkling fermented fruit or mead beverages; mixtures of sparkling fermented beverages derived from the fermentation of fruit or honey; mixtures of sparkling fermented fruit or mead beverages and non-alcoholic beverages	li	25%	free	25%	free
2206.00.19	3	- Other fermented beverages of non-malted cereal grains, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 9 per cent by vol.	li	25%	free	25%	free

Contact Information:

Havandren Nadasan

Jacobsens Editor
Tel: 031-268 3510
e-mail to: newjacobsens@lexisnexis.co.za

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