Tariff Amendment 1 (1/1/1514)
Under section 48 of the Customs and Excise Act, 1964, Part 1 of
Schedule No. 1 to the said Act is hereby amended, with effect from 1
April 2015, 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
|
8528.69.10 |
1 |
- - - With a value for duty
purposes exceeding R250 000 |
u |
free |
free |
free |
free |
8528.69.90 |
8 |
- - - Other |
u |
free |
free |
free |
free |
By
the insertion of the following:
Heading/
Subheading
|
CD
|
Article
Description
|
Statistical
Unit
|
Rate
of Duty
|
General
|
EU
|
EFTA
|
SADC
|
8528.69 |
|
- - Other: |
Tariff Amendment
2 (1/2B/161)
Under section 48 of the Customs and Excise Act, 1964, Part 2B
of Schedule No. 1 to the said Act is hereby amended, with effect from 1
April 2015, to the extent set out in the Schedule hereto.
By
the deletion of the following:
Tariff item
|
Tariff Subheading
|
Article
Description
|
Rate
of Excise Duty
|
124.75.37 |
8528.69 |
Other |
7% |
By
the insertion of the following:
Tariff item
|
Tariff Subheading
|
Article
Description
|
Rate
of Excise Duty
|
124.75 |
8528.69 |
Other: |
124.75.37 |
8528.69.90 |
Other |
7% |
Tariff Amendment 3
(1/5A/160)
Under section 48 of the Customs and Excise Act, 1964, Part 5A
of Schedule No. 1 to the said Act is hereby amended, with effect from 1
April 2015, to the extent set out in the Schedule hereto.
By
the substitution
for items 195.10.03,
795.10.15, 195.10.17, 195.10.21, 195.20.01 and 195.20.03 of the following:
Fuel Levy Item
|
Tariff Subheading
|
Article
Description
|
Rate
of Fuel Levy
|
195.10.03 |
2710.12.02 |
Petrol, as defined in
Additional Note 1(b) to Chapter 27 |
255c/li |
195.10.15 |
2710.12.26 |
Illuminating kerosene, as
defined in Additional Note 1(f) to Chapter 27, unmarked |
240c/li |
195.10.17 |
2710.12.30 |
Distillate fuel, as defined in
Additional Note 1(g) to Chapter 27 |
240c/li |
195.10.21 |
2710.12.39 |
Specified aliphatic
hydrocarbons solvents, as defined in Additional Note 1(ij) to Chapter 27,
unmarked |
240c/li |
195.20.01 |
3626.00.10 |
Biodiesel as specified in
Additional Note 1(a) to Chapter 38 |
120c/li |
195.20.03 |
3626.00.90 |
Other biodiesel |
240c/li |
Tariff Amendment 4
(1/5B/161)
Under section 48 of the Customs and Excise Act, 1964, Part 5B
of Schedule No. 1 to the said Act is hereby amended, with effect from 1
April 2015, to the extent set out in the Schedule hereto.
By
the substitution
for items 195.10.03,
795.10.15, 195.10.17, 195.10.21, 195.20.01 and 195.20.03 of the following:
Fuel Levy Item
|
Tariff Subheading
|
Article
Description
|
Rate
of Road Accident Fund Levy
|
195.10.03 |
2710.12.02 |
Petrol, as defined in
Additional Note 1(b) to Chapter 27 |
154c/li |
195.10.15 |
2710.12.26 |
Illuminating kerosene, as
defined in Additional Note 1(f) to Chapter 27, unmarked |
154c/li |
195.10.17 |
2710.12.30 |
Distillate fuel, as defined in
Additional Note 1(g) to Chapter 27 |
154c/li |
195.10.21 |
2710.12.39 |
Specified aliphatic
hydrocarbons solvents, as defined in Additional Note 1(ij) to Chapter 27,
unmarked |
154c/li |
195.20.01 |
3626.00.10 |
Biodiesel as specified in
Additional Note 1(a) to Chapter 38 |
154c/li |
195.20.03 |
3626.00.90 |
Other biodiesel |
154c/li |
Tariff Amendment 5 (6/3/42)
Under section 48 of the Customs and Excise Act, 1964, Part 3 of
Schedule No. 6 to the said Act is hereby amended, with effect from 1
April 2015, to the extent set out in the Schedule hereto.
By
the substitution of Note 6(b)(i) in Part 3 of Schedule No. 6 with the
following:
(i) Farming,
forestry or mining on land is, 96 cents per litre fuel levy on 80 per cent
of eligible purchases, plus 154 cents per litre Road Accident Fund levy on
80 per cent of eligible purchases equalling 250 cents per litre on 80 per
cent of the total eligible purchases.
Mode of
calculation of refund is as follows:
(aa) For 1 000
litres eligible purchases - 1 000 x 80 per cent equals 800 litres on which a
refund of 250 cents per litre may be claimed;
(bb) For 1 000
litres purchased of which 300 litres represent non-eligible purchases, for
example, carriage of goods for reward - 1 000 litres less 300 litres equals
700 litres eligible purchases X 80 per cent equals 560 litres on which a
refund of 250 cents per litre may be claimed; |
By the substitution of Note 6(b)(ii)(gg) in Part 3 of Schedule No. 6 with
the following:
(gg) vessels
employed to service fibre optic telecommunication cables along the coastline
of Southern Africa, is 240 cents per litre fuel levy, plus 154 cents per
litre Road Accident Fund levy equalling 394 cents per litre. |
By the substitution of Note
6(b)(iii)(bb) in Part 3 of Schedule No. 6 with the following:
(bb) vessels
used by in-port bunker barge operators, 154 cents per litre Road Accident
Fund levy. |
By the substitution of Note
6(b)(iv) in Part 3 of Schedule No. 6 with the following:
(iv) Locomotives
used for rail freight other than those used in farming, forestry or mining,
as provided in these Notes is 154 cents per litre Road Accident Fund levy. |
By the substitution of Note
6(b)(v) in Part 3 of Schedule No. 6 with the following:
(v) Distillate
fuel used solely as fuel in electricity generation plants with a capacity
exceeding 200 megawatt per plant, generating electricity for the national
distribution network, is 240 cent per litre fuel levy, plus 154 cents per
litre Road Accident Fund levy equalling 394 cents per litre. |
|