Customs Watch

   
 
 

Tariff Amendments

26 February 2014

Tariff Amendment

 

Taxation Proposals tabled on 26 February 2014 at 15h02 with effect from 15h02 on 26 February 2014

 

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:

 

104.01.00

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

R68.92/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

R9.11/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 by volume exceeding 6.5 per cent vol. but not exceeding 16.5 per cent vol.

R2.87/li

104.15.04

2204.21.42

Other

R137.54/li aa

104.15

2204.21.5

Fortified wine:

 

104.15.05

2204.21.51

With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 22 per cent vol.

R5.21/li

104.15.06

2204.21.52

Other

R137.54/li aa

104.15

2204.29

Other:

 

104.15

2204.29.4

Unfortified wine:

 

104.15.07

2204.29.41

With an alcoholic strength by volume exceeding 6.5 per cent vol. but not exceeding 16.5 per cent vol.

R2.87/li

104.15.08

2204.29.42

Other

R137.54/li aa

104.15

2204.29.5

Fortified wine:

 

104.15.09

2204.29.51

With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 22 per cent vol.

R5.21/li

104.15.10

2204.29.52

Other

R137.54/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

R9.11/li

104.16

2205.10.2

Unfortified:

 

104.16.03

2205.10.21

With an alcoholic strength by volume exceeding 6.5 per cent vol. but not exceeding 15 per cent vol.

R2.87/li

104.16.04

2205.10.22

Other

R137.54/li aa

104.16

2205.10.3

Fortified:

 

104.16.05

2205.10.31

With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 22 per cent vol.

R5.21/li

104.16.06

2205.10.32

Other

R137.54/li aa

104.16

2205.90

Other:

 

104.16

2205.90.2

Unfortified:

 

104.16.09

2205.90.21

With an alcoholic strength by volume exceeding 6.5 per cent vol. but not exceeding 15 per cent vol.

R2.87/li

104.16.10

2205.90.22

Other

R137.54/li aa

104.16

2205.90.3

Fortified:

 

104.16.11

2205.90.31

With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 22 per cent vol.

R5.21/li

104.16.12

2205.90.32

Other

R137.54/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 beverages

R9.11/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 R68.92/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.

R3.45/li

104.17.16

2206.00.82

Other fermented beverages, unfortified, with an alcoholic strength by volume exceeding 9 per cent vol. but not exceeding 15 per cent vol.

R3.45/li

104.17.17

2206.00.83

Other fermented beverages, fortified, with an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 23 per cent vol.

R56.19/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. R56.19/li aa

104.17.22

2206.00.85

Other, mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, with an alcoholic strength by volume not exceeding 9 per cent vol.

R3.45/li

 

104.17.25

2206.00.87

Other, mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, with an alcoholic strength by volume exceeding 9 per cent vol. but not exceeding 15 per cent vol.

R56.19/li aa

 

104.17.90

2206.00.90

Other

R68.92/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

R137.54/li aa

104.21.03

2207.20

Ethyl alcohol and other spirits, denatured of any strength

R137.54/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:

 

104.23.01

2208.20.10

In containers holding 2 li or less

R137.54/li aa

104.23.03

2208.20.90

Other

R137.54/li aa

104.23

2208.30

Whiskies:

 

104.23.05

2208.30.10

In containers holding 2 li or less

R137.54/li aa

104.23.07

2208.30.90

Other

R137.54/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

R137.54/li aa

104.23.11

2208.04.90

Other

R137.54/li aa

104.23

2208.50

Gin and Geneva:

 

104.23.13

2208.50.10

In containers holding 2 li or less

R137.54/li aa

104.23.15

2208.50.90

Other

R137.54/li aa

104.23

2208.60

Vodka:

 

104.23.17

2208.60.10

In containers holding 2 li or less

R137.54/li aa

104.23.19

2208.60.90

Other

R137.54/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 vol. but not exceeding 23 per cent vol.

R56.19/li aa

104.23.22

2208.70.22

Other

R137.54/li aa

104.23

2208.70.9

Other:

 

104.23.23

2208.70.91

With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 23 per cent vol.

R56.19/li aa

104.23.24

2208.70.92

Other

R137.54/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 vol. but not exceeding 23 per cent vol.

R56.19/li aa

104.23.26

2208.90.22

Other

R137.54/li aa

104.23

2208.90.9

Other:

 

104.23.27

2208.90.91

With an alcoholic strength exceeding 15 per cent vol. but not exceeding 23 per cent vol.

R56.19/li aa

104.23.28

2208.90.92

Other

R137.54/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

R2690.00/kg net

104.30.03

2402.10.90

Other

R2690.00/kg net

104.30

2402.20

Cigarettes containing tobacco:

 

104.30.05

2402.20.10

Imported from Switzerland

R5.80/10 cigarettes

104.30.07

2402.20.90

Other

R5.80/10 cigarettes

104.30

2402.90.1

Cigars, cheroots and cigarillos of tobacco substitutes:

 

104.30.09

2402.90.12

Imported from Switzerland

R2690.00/kg net

104.30.11

2402.90.14

Other

R2690.00/kg net

104.30

2402.90.2

Cigarettes of tobacco substitutes:

 

104.30.13

2402.90.22

Imported from Switzerland

R5.80/10 cigarettes

104.30.15

2402.90.24

Other

R5.80/10 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

R145.20/kg net

104.35

2403.19

Other:

 

104.35.02

2403.19.10

Pipe tobacco, in immediate packing's of a content of less than 5 kg

R145.20/kg net

104.35.03

2403.19.20

Other pipe tobacco

R145.20/kg net

104.35.05

2403.19.30

Cigarette tobacco

R260.60/kg

104.35

2403.99

Other:

 

104.35.07

2403.99.30

Other cigarette tobacco substitutes

R260.60/kg

104.35.09

2403.99.40

Other pipe tobacco substitutes

R145.20/kg net

 

 

 

 

 

 

 

Contact Information:

Mayuri Govender

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

 
 

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