Customs Watch
   
 
 

Rule Amendments
07 June 2013
 

Tariff Amendment 1

 

Government Gazette No. 36515, R.384 dated 7 June 2013 (NO. 1/1/1469).

 

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 hereto.
 

SCHEDULE

By the substitution of the following:

Heading/ Subheading

CD

Article Description

Statistical Unit

Rate of Duty

General

EU

EFTA

SADC

3907.20.15

4

- -

Polyether-polyols, containing 2 or more hydroxyl groups, liquids or pastes, with a hydroxyl number exceeding 100 mg KOH/g but not exceeding 800 mg KOH/g

kg

free

free

free

free

 

 

Tariff Amendment 2

 

Government Gazette No. 36515, R.385 dated 7 June 2013 (NO. 3/1/693).

 

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 hereto.

SCHEDULE

By the deletion of the following:

Rebate

Item

Tariff

Heading

Rebate

Code

CD

Description

Extent of Rebate

305.01

39.07

01.04

44

Polyether-polyols, liquid or pasty, with a hydroxyl number of 20 mg KOH/g or more but not exceeding 300 mg KOH/g, for use in the floatation processes

Full duty

306.10

39.07

01.04

48

Polyether-polyols, liquids or pastes, with a hydroxyl number of 20 mg KOH/g or more but not exceeding 300 mg KOH/g, for the manufacture of floatation reagents

Full duty

307.01

3907.20

01.06

64

Polytetramethylene ether glycol, for the manufacture of polyurethane prepolymers

Full duty

319.01

3907.20

01.06

65

Polyether-polyols, containing 2 or more hydroxyl groups, liquids or pastes, with a hydroxyl number exceeding 100 mg KOH/g but not exceeding 800 mg KOH/g, for use in the manufacture of paintballs classifiable in tariff subheading 9306.90

Full duty

 

 

Tariff Amendment 3

 

Government Gazette No. 36515, R.386 dated 7 June 2013 (NO. 3/1/694).

 

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 hereto.

SCHEDULE

By the insertion of the following:

Rebate Item

Heading/ Subheading

Rebate Code

CD

Description

Extent of Rebate

306.01

2815.11

02.06

68

Solid sodium hydroxide (caustic soda) for use in the manufacture of sodium metasilicates classifiable in tariff subheading 2839.11, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit

Full duty

 

 

 

 

 

 

 

 

 

Tariff Amendment 4

 

Government Gazette No. 36515, R.387 dated 7 June 2013 (NO. 1/1/1470).

 

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 hereto.

 

SCHEDULE

By the deletion of Additional Note 4 to Chapter 22 in Part 1 of Schedule No. 1, with effect from 15h06 on 23 February 2011 up to and including 28 February 2011, of the following:

4. Tariff item 104.20.41 in Section A of Part 2 of Schedule No. 1 shall only apply to liqueurs, cordials and other spirituous beverages with a -

 

(a) fermented alcoholic base (other than those made from beer of heading 22.03 or wine of headings 22.04 and 22.05); or

 

(b) wine spirit base,

 

to which other non-alcoholic ingredients have been added.

 

By the insertion of Additional Note 4 to Chapter 22 in Part 1 of Schedule No. 1, with retrospective effect from 1 March 2011, of the following:

4. Tariff subheadings 2208.70.21, 2208.70.91, 2208.90.21 and 2208.90.91, shall only apply to liqueurs, cordials and other spirituous beverages containing the following:

 

(a) (i)     distilled spirits;

 

      (ii)    the final product of fermentation of fruit stripped of its character to the extent that it is not classifiable within tariff  

               headings 22.04, 22.05 or 22.06 and of which the volume exceeds the volume of the distilled spirits; and

 

     (iii)   other non-alcoholic ingredients; or

 

(b) wine spirits to which other non-alcoholic ingredients have been added.

 

 

Tariff Amendment 5

 

Government Gazette No. 36515, R.388 dated 7 June 2013 (NO. 1/2A/156).

 

In terms of section 48 of the Customs and Excise Act, 1964, Section A in Part 2 of Schedule No. 1 to the said Act is hereby amended, with retrospective effect from 15h06 on 23 February 2011, to the extent set out in the Schedule hereto.

 

SCHEDULE

By the insertion of Note 5 to Section A in Part 2 of Schedule No. 1, with effect from 15h06 on 23 February 2011 up to and including 28 February 2011, of the following:

5. Tariff item 104.20.41 in Section A of Part 2 of Schedule No. 1 shall only apply to liqueurs, cordials and other spirituous beverages containing the following:

 

(a)  (i)    distilled spirits;

 

       (ii)   the final product of fermentation of fruit stripped of its character to the extent that it is not classifiable within tariff

               headings 22.04, 22.05 or 22.06 and of which the volume exceed the volume of the distilled spirits; and

      

       (iii)  other non-alcoholic ingredients; or

 

(b)  wine spirits to which other non-alcoholic ingredients have been added.

 

 

Tariff Amendment 6

 

Government Gazette No. 36515, R.389 dated 7 June 2013 (NO. 6/1C/35).

 

In terms of section 75 of the Customs and Excise Act, 1964, Part 1C of Schedule No. 6 to the said Act is hereby amended, with retrospective effect from 27 February 2013, to the extent set out in the Schedule
hereto.

 

SCHEDULE

By the insertion of the following:

Rebate

Item

Tariff

Item

Rebate

Code

CD

Description

Extent of Rebate

Extent of Refund

620.11

104.15

Unfortified wine entered for use in the manufacture of vinegar by a process of acetic fermentation:

620.15

104.17

Other fermented beverages, unfortified (excluding wine) for use in the manufacture of vinegar by a process of acetic fermentation:

620.15

104.17.07

01.01

78

Other fermented beverages, unfortified, with an alcoholic strength of less than 2.5 per cent by volume

Full duty

  

620.17

104.17

Other fermented fruit beverages, fortified (excluding wine) entered for use in the topping or sweetening of other fermented fruit beverages, unfortified (excluding wine):

620.17

104.17.21

02.01

71

Other fermented fruit beverages and mead beverages, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by volume.

Full duty

  

 

By the substitution of the following:

Rebate

Item

Tariff

Item

Rebate

Code

CD

Description

Extent of Rebate

Extent of Refund

620.15

104.17.15

01.01

72

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 volume.

Full duty

  

620.15

104.17.16

02.01

79

Other fermented fruit beverages, unfortified, with an alcoholic strength of at least 2.5 by volume but not exceeding 15 per cent by volume.

Full duty

  

620.17

104.17.17

01.01

76

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 by volume

Full duty

  

 

 

Tariff Amendment 7

 

Government Gazette No. 36515, R.390 dated 7 June 2013 (NO. 6/1D/01).

 

In terms of section 75 of the Customs and Excise Act, 1964, Part 1D of Schedule No. 6 to the said Act is hereby amended, with retrospective effect from 27 February 2013, to the extent set out in the Schedule
hereto.

 

SCHEDULE

By the insertion of the following:

Rebate

Item

Tariff

Item

Rebate

Code

CD

Description

Extent of Rebate

Extent of Refund

621.09

Spirits entered for use as fuel in internal combustion piston engines:

621.10

Rectified spirits derived from apples or pears for use in the manufacture of fermented apple or pear beverages:

621.10

104.21.01

01.01

78

Undenatured ethyl alcohol derived from apples or pears of an alcoholic strength by volume of 80 per cent vol. or higher

Full duty

  

621.12

Spirits entered for use in the preservation of unfortified wine of fresh grapes (excluding vermouth and other wine of fresh grapes flavoured with plants and aromatic substances):

621.13

Spirits entered for use in the manufacture of fortified wine of fresh grapes (excluding vermouth and other wine of fresh grapes flavoured with plants and aromatic substances):

 

By the substitution of the following:

Rebate

Item

Tariff

Item

Rebate

Code

CD

Description

Extent of Rebate

Extent of Refund

621.09

104.21.03

01.01

79

Ethyl alcohol and other spirits manufactured in the Republic by the distillation of vegetable products, denatured

Full duty

  

621.11

Spirits entered for use in the manufacture of other fermented fruit beverages, fortified (excluding wine) of item 104.17.21

621.12

104.23.03

01.01

74

Spirits obtained by distilling grape wine or grape marc

Full duty

  

621.13

104.23.03

01.01

71

Spirits obtained by distilling grape wine or grape marc

Full duty

  

621.14

Spirits entered for use in the preservation of other fermented beverages unfortified (excluding wine) of item 104.17.16

 

 

Tariff Amendment 8

 

Government Gazette No. 36515, R.391 dated 7 June 2013 (NO. 6/1C/36).

 

In terms of section 75 of the Customs and Excise Act, 1964, Part 1C of Schedule No. 6 to the said Act is hereby amended, with retrospective effect from 1 March 2011, to the extent set out in the Schedule hereto.

 

SCHEDULE

By the insertion of the following:

Rebate

Item

Tariff

Item

Rebate

Code

CD

Description

Extent of Rebate

Extent of Refund

620.07

104.15.07

01.09

77

Fermented ethyl alcohol with an alcoholic strength by volume not exceeding 15 per cent vol., of items 104.23.03 and 104.23.28 as provided for in item 621.17

Full duty

  

620.08

104.16.09

01.07

75

Fermented ethyl alcohol with an alcoholic strength by volume not exceeding 15 per cent vol., of items 104.23.03 and 104.23.28 as provided for in item 621.17

Full duty

  

620.10

104.17.15

01.06

72

Fermented ethyl alcohol with an alcoholic strength by volume not exceeding 15 per cent vol., of item 104.23.28 as provided for in item 621.17

Full duty

  

620.10

104.17.16

02.06

76

Fermented ethyl alcohol with an alcoholic strength by volume not exceeding 15 per cent vol., of item 104.23.28 as provided for in item 621.17

Full duty

  

 

By the substitution of the following:

Rebate

Item

Tariff

Item

Rebate

Code

CD

Description

Extent of Rebate

Extent of Refund

620.07

104.15.07

01.07

72

Spirits of items 104.21.01, 104.23.01 and 104.23.03 (excluding fermented ethyl alcohol)

Full duty

  

620.07

104.15.07

01.08

75

Liqueurs, cordials and other spirituous beverages of items 104.23.22, 104.23.24, 104.23.26 and 104.23.28

Full duty

  

620.07

104.15.08

02.07

79

Spirits of items 104.21.01, 104.23.01 and 104.23.03 (excluding fermented ethyl alcohol)

Full duty

  

620.07

104.15.08

02.08

76

Liqueurs, cordials and other spirituous beverages of items 104.23.22, 104.23.24, 104.23.26 and 104.23.28

Full duty

  

620.08

104.16.09

01.05

70

Spirits of items 104.21.01, 104.23.01 and 104.23.03 (excluding fermented ethyl alcohol)

Full duty

  

620.08

104.16.09

01.06

78

Liqueurs, cordials and other spirituous beverages of items 104.23.22, 104.23.24, 104.23.26 and 104.23.28

Full duty

  

620.08

104.16.10

02.05

77

Spirits of items 104.21.01, 104.23.01 and 104.23.03 (excluding fermented ethyl alcohol)

Full duty

  

620.08

104.16.10

02.06

74

Liqueurs, cordials and other spirituous beverages of items 104.23.22, 104.23.24, 104.23.26 and 104.23.28

Full duty

  

620.09

104.15.09

01.02

73

Liqueurs, cordials and other spirituous beverages of items 104.23.22, 104.23.24, 104.23.26 and 104.23.28

Full duty

  

620.09

104.15.10

02.02

70

Liqueurs, cordials and other spirituous beverages of items 104.23.22, 104.23.24, 104.23.26 and 104.23.28

Full duty

  

620.10

104.17.15

01.04

75

Spirits of item 104.21.01 (excluding fermented ethyl alcohol)

Full duty

  

620.10

104.17.15

01.05

72

Liqueurs, cordials and other spirituous beverages of items 104.23.22, 104.23.24, 104.23.26 and 104.23.28

Full duty

  

620.10

104.17.16

02.04

71

Spirits of item 104.21.01 (excluding fermented ethyl alcohol)

Full duty

  

620.10

104.17.16

02.05

79

Liqueurs, cordials and other spirituous beverages of items 104.23.22, 104.23.24, 104.23.26 and 104.23.28

Full duty

  

621.11

104.15.07

01.01

76

Unfortified wine with an alcoholic strength of at least 6.5 per cent by volume but not exceeding 16.5 per cent by vol.

Full duty

  

621.11

104.15.08

02.01

72

Other

Full duty

  

 

 

Tariff Amendment 9

 

Government Gazette No. 36515, R.392 dated 7 June 2013 (NO. 6/1D/02).

 

In terms of section 75 of the Customs and Excise Act, 1964, Part 1D of Schedule No. 6 to the said Act is hereby amended, with retrospective effect from 1 March 2011, to the extent set out in the Schedule hereto.

 

SCHEDULE

By the insertion of the following:

Rebate

Item

Tariff

Item

Rebate

Code

CD

Description

Extent of Rebate

Extent of Refund

621.17

104.23

Fermented ethyl alcohol being the final product of fermentation of fruit, with an alocholic strength by volume of less than 15 per cent by vol., for the manufacture of spirituous beverages of items 104.23.21, 104.23.23, 104.23.25 and 104.23.27:

621.17

104.23.28

01.01

74

Other

Full duty

  

621.18

104.21

Distilled spirits entered for use in the manufacture of spirituous beverages of items 104.23.21, 104.23.23 and 104.23.27:

621.18

104.21.01

01.01

72

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol. or higher

Full duty

  

621.19

104.23

Distilled spirits entered for use in the manufacture of spirituous beverages of items 104.23.21, 104.23.23, 104.23.25 and 104.23.27:

621.19

104.23.03

01.01

72

Other

Full duty

  

621.19

104.23.11

02.01

71

Other

Full duty

  

 

 

 

 

Contact Information:

Mayuri Govender

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

 
 
 

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