http://www.lexisnexis.co.za/images/jacobsens/jacobsens_logo.jpg

Customs Watch

http://www.lexisnexis.co.za/images/jacobsens/jacobsens_img01.jpg

 

http://www.lexisnexis.co.za/images/jacobsens/jacobsens_img02.jpg

 

http://www.lexisnexis.co.za/images/jacobsens/jacobsens_img03.jpg

http://www.lexisnexis.co.za/images/jacobsens/jacobsens_img04.jpg

http://www.lexisnexis.co.za/images/jacobsens/jacobsens_img05.jpg

 

http://www.lexisnexis.co.za/images/jacobsens/jacobsens_img06.jpg

http://www.lexisnexis.co.za/images/jacobsens/jacobsens_img07.jpg

http://www.lexisnexis.co.za/images/jacobsens/jacobsens_img08.jpg

http://www.lexisnexis.co.za/images/jacobsens/jacobsens_img09.jpg

 

Tariff Amendments

26 March 2015

Please note that the following tariff amendments were released without Government Gazette
and Government Notice numbers.

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.

 

SCHEDULE

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.

 

SCHEDULE

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.

 

SCHEDULE

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.

 

SCHEDULE

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.

 

SCHEDULE

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.

 

© Customs Watch is prepared for distribution by LexisNexis. It is for information only, and does not constitute the provision of professional advice of any kind. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher.

Copyright: LexisNexis (Pty) Ltd retains the copyright of this email. No part of this email may be reproduced in any form or by any means without the publisher's written permission. Any unauthorised reproduction of this work will constitute a copyright infringement and render the doer liable under both civil and criminal law.

To unsubscribe e-mail jacobsen@lexisnexis.co.za.