|
Tariff Amendment 1
Government Gazette 38804, R.426 dated 22 May 2015
(A4/2/370).
In terms of section 75 of the
Customs and Excise Act, 1964, Part 2 of Schedule No. 4 to the said Act is
hereby amended to the extent set out in the Schedule hereto.
By
the substitution of the following:
|
Rebate Item
|
Tariff Subheading
|
Description |
Extent of Rebate
|
|
460.01 |
03.04 |
Mackerel, horse-mackerel,
snoek, kingklip, sole, angel fish (Brama raii), black marlin (Makaira indica),
bigscale mackerel (gastoro) (Gasterochisma melampis), dorado (mai-mai) (Coryphaena
hippurus), moon fish (opa) (Lampris regius), oil fish, smooth (escolar) (Lepidocybium
flavobrunneum), oil fish, rough (Ruvettus pretiousus), sawara (Acathocybium
solandri), sail fish (Istiophorus platipterus), striped marlin (Tetrapturus
audax), shortbill spear fish (sikiyami) (Tetrapturus angustirostris), sword
fish (Xiphias gladius), ribbon fish (Lepidopus caudatus), monk (Lophius
piscatorius), cavebass (Dinoperca petersi), lyretail hogfish (Bodianus
anthioides), turncoat hogfish (Bodianus axillaris), saddleback hogfish (Bodianus
bilunulatus), diana's hogfish (Bodianus diana), lined hogfish (Bodianus
Leucostictus), goldsaddle hogfish (Bodianus perditio), yellowfin emperor (Lethrinus
crocineus), river snapper (Lutjanus argentimaculatus), rosy jobfish (Pristipomoides
filamentosus), king mackerel (Scomberomorus commerson), tomato rockcod (Cephalopholis
sonnerati), white-edged rockcod (Epinephelus albomarginatus), brown-spotted
rockcod (Epinephelus chlorostigma), malabar rockcod (Epinephelus malabaricus),
rockcod (Epinephelus rivulatus), englishman (Chrysoblephus anglicus),
slinger (Chrysoblephus puniceus) and blueskin (Polysteganus
coeruleopunctatus), in such quantities and at such times as the
Director-General: Agriculture, Forestry and Fisheries may allow by specific
permit |
Full duty |
|
460.04 |
16.04 |
Preparations based on
minced, flavoured and cooked fish, frozen, formed into products of an
individual mass not exceeding 200 g, in such quantities and at such times as
the Director-General: Agriculture, Forestry and Fisheries may allow by
specific permit |
Full duty |
Tariff Amendment
2
Government Gazette 38804, R.427 dated 22 May 2015
(A6/33).
In terms of
section 75 of the Customs and Excise Act, 1964, Schedule No. 6 to the said
Act is hereby amended to the extent set out in the Schedule hereto.
By
the substitution of Note 2 in Schedule No. 6 with the
following:
|
2.
Any person who receives any goods under rebate or refund of duty in terms of
any item of this Schedule must register as contemplated in rule 59A, except
-
(a) licensed warehouses for manufacturing purposes;
(b) recipients of fully denatured spirits as defined in Note 4 of Section D
in Part 1 of this Schedule;
(c) recipients of goods provided for in items 618.01, 619.01, 620.01,
620.02, 620.03, 621.02, 622.05, 622.07, 623.01, 623.02, 623.03, 630.10,
630.14, 630.16, 630.18, 630.20, 630.22, 631.00, 670.01, 670.04, 670.06,
670.08 and 670.10 of this Schedule. |
Tariff Amendment
3
Government Gazette 38804, R.428 dated 22 May 2015
(A6/1B/01).
In terms of
section 75 of the Customs and Excise Act, 1964, Schedule No. 6 to the said
Act is hereby amended to the extent set out in the Schedule hereto.
By
the insertion of the following:
|
Rebate Item
|
Tariff Item
|
Rebate Code |
CD |
Description |
Extent of Rebate
|
|
619.07 |
104.10.20 |
01.01 |
75 |
Other beer made from malt
used in the manufacture of non-alcoholic beverages |
Full duty |
Tariff Amendment
4
Government Gazette 38804, R.429 dated 22 May 2015
(A6/1C/40).
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 to the extent set out in the Schedule hereto.
By the substitution of Note 4
in Section C to Part 1 of Schedule No. 6 with the following:
|
4. Items
619.07, 620.11, 620.13, 620.15, 620.19 and 620.21 apply to the excisable
goods specified therein, used for the manufacture of vinegar and non-alchoholic
beverages and for topping up: Provided that -
(a) A rebate user shall register with the Commissioner in terms of the
relevant rebate item.
(b) On completion of each operation or process specified in items 620.13
(01.02), (02.02) the rebate user shall render a return to the Controller in
a form approved by the Commissioner.
(c) For the purposes of items 620.11, 620.13 (01.01) and 620.15, any
conversion shall take place on the premises of the registrant by the
addition of acetic acid to such extent that the acidity of the mixture shall
be equivalent to at least one per cent by mass of acetic acid. |
By
the insertion of the following:
|
Rebate Item
|
Tariff Item
|
Rebate Code |
CD |
Description |
Extent of Rebate |
Extent of Refund
|
|
620.21 |
104.17 |
Other fermented
beverages (for example, cider, perry, mead); mixtures of fermented beverages
and mixtures of fermented beverages and non-alcoholic beverages entered for
use in the manufacture of non-alcoholic beverages: |
|
620.21 |
104.17.15 |
01.01 |
73 |
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. |
Full duty |
|
|
620.21 |
104.17.16 |
02.01 |
71 |
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. |
|
Full duty |
|
620.21 |
104.17.22 |
03.01 |
75 |
Other mixtures of
fermented fruit beverages or mead beverages and non-alcoholic beverages,
unfortified, with an alcoholic strength of at least 2,5 per cent by volume
but not exceeding 15 per cent by vol. |
Full duty |
|
Tariff Amendment
5
Government Gazette 38804, R.430 dated 22 May 2015
(A6/1D/03).
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 to the extent set out in the Schedule hereto.
By
the substitution of the following:
|
Rebate Item
|
Tariff Item
|
Rebate Code |
CD |
Description |
Extent of Rebate |
Extent of Refund
|
|
620.11 |
Spirits entered for
use in the manufacture of other fermented fruit beverages and other mixtures
of fermented fruit beverages, or mead beverages, fortified and non-alcoholic
beverages, (excluding wine) of items 104.17.21 and 104.17.25 |
|
