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Tariff Amendment 1
Government Gazette 38823, R.437 dated 29 May 2015
(A1/1/1517).
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, with retrospective effect from 1 May 2015, to the extent set
out in the Schedule hereto.
By the substitution of Note 5
in Chapter 98 of Section XXII to Part 1 of Schedule No. 1 with the
following:
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5.
Original equipment components for motor vehicles enumerated under heading
98.01 shall not include automotive components of which -
(i) the floor panels, body sides or roof panels are permanently attached to
each other (except in the case of cabs for road tractors for semi-trailers
of a vehicle mass exceeding 1 600 kg, for motor vehicles for the transport
of goods of a vehicle mass exceeding 2 000 kg and a G.V.M. exceeding 3 500
kg and for chassis fitted with cabs of a mass exceeding 1 600 kg and a G.V.M.
exceeding 3 500 kg in which case the cabs may be assembled and trimmed);
(ii) the engine and transmission assemblies, axles, radiators, suspension
components, steering mechanisms, braking or electrical equipment or
instrumentation are fitted to such floor pans or chassis
frames; and
(iii) the bodies/cabs are fitted to floor pans or chassis frames (except in
the case of vehicles of a mono-built construction of a vehicle mass
exceeding 2 000 kg). |
Tariff Amendment
2
Government Gazette 38823, R.438 dated 29 May 2015
(A6/1/1D).
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 insertion of the
following Note(s) after Note 8(f) in Section D to Part 1 of Schedule No. 6:
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9. For the
purpose of item 621.21, the following:
(a)
(i) VMP and VMS warehouses are defined in Rule 19A3.01 (a)(ii).
(ii) Spiritous beverages that are off-specification or have become
contaminated or have undergone post-manufacturing deterioration may be
returned for reprocessing or destruction in a VMP where the excise duty is
not less than R25 000 on any single occurance only if such goods are found
to be off-specification, contaminated or to have undergone
post-manufacturing deterioration, and are returned to the VMP within a
period of 12 months after removal from the VMS.
(iii) The provisions of this
item shall apply in respect of spirituous beverages -
(aa) under the control of the manufacturer;
(bb) returned as produced from the same batch(es); and
(cc) returned in the originally sealed containers for wholesale or similar
packaging.
(b)
(i) If the Commissioner approves the application, any spirituous beverages
returned in terms of this item shall be -
(aa) kept intact and entirely separate from any other goods or materials
until it has been examined and identified by an officer; and
(bb) unpacked, where applicable, and transferred to and mixed with stocks of
materials for reprocessing, under supervision of an officer; or
(cc) destroyed under supervision of an officer.
(ii) The licensee of a VMP to which such products are returned for
destruction must keep a record which includes at least the following -
(aa) a detailed description of the goods received including the applicable
tariff item;
(bb) the quantity received;
(cc) the date of receipt;
(dd) the delivery note under cover of which such products were returned;
(ee) proper record of the excise inspection processes; and
(ff) proper record of the excise permission to destroy or reprocess.
(c) For the purposes of section 75 (11A), the licensee of the VMS making
such application must produce proof that duty was in fact paid as well as
the rate at which the excise duty was paid on such products presented for
destruction or reprocessing in accordance with the provisions of this item
and, if the licensee is unable to produce such proof, the duty on any
quantity so returned, shall be calculated for refund purposes at the lowest
rate of excise duty levied in terms of this Act on such products during the
12 month period contemplated in Note 9(a)(i) above.
(d) The licensee of such
warehouse may, after destruction of the products concerned, and on
accounting for the goods destroyed in the monthly account, prescribed in the
rules for section 19A, setoff as contemplated in section 77, any amount duly
refundable against the amount payable on any such account during a period of
two years after receipt of the goods for destruction, as the case may be. |
By
the insertion of the following:
|
Rebate Item
|
Tariff Item
|
Rebate Code |
CD |
Description |
Extent of Rebate |
Extent of Refund
|
|
620.21 |
104.23 |
Spirituous beverages, after
removal from a secondary customs and excise manufacturing warehouse (VMS)
after entry for home consumption and payment of duty, are found to be
off-specification or have become contaminated or have undergone post
manufacture deterioration and are returned to a primary customs and excise
manufacturing warehouse (VMP) for reprocessing or destruction, subject to
the provisions of Note 9 to this Section : |
|
621.21 |
104.23.01 |
01.01 |
72 |
In containers holding 2
li or less |
|
Full duty |
|
621.21 |
104.23.03 |
02.01 |
70 |
Other |
|
Full duty |
|
621.21 |
104.23.05 |
03.01 |
79 |
In containers holding 2
li or less |
|
Full duty |
|
621.21 |
104.23.07 |
04.01 |
77 |
Other |
|
Full duty |
|
621.21 |
104.23.09 |
05.01 |
75 |
In containers holding 2
li or less |
|
Full duty |
|
621.21 |
104.23.11 |
06.01 |
73 |
Other |
|
Full duty |
|
621.21 |
104.23.13 |
07.01 |
71 |
In containers holding 2
li or less |
|
Full duty |
|
621.21 |
104.23.15 |
08.01 |
79 |
Other |
|
Full duty |
|
621.21 |
104.23.17 |
09.01 |
78 |
In containers holding 2
li or less |
|
Full duty |
|
621.21 |
104.23.19 |
10.01 |
74 |
Other |
|
Full duty |
|
621.21 |
104.23.21 |
11.01 |
72 |
With an alcoholic
strength by volume exceeding 15 per cent by vol. but not exceeding 23 per
cent by vol. |
|
Full duty |
|
621.21 |
104.23.22 |
12.01 |
79 |
Other |
|
Full duty |
|
621.21 |
104.23.23 |
13.01 |
75 |
With an alcoholic
strength by volume exceeding 15 per cent by vol. but not exceeding 23 per
cent by vol. |
|
Full duty |
|
621.21 |
104.23.24 |
14.01 |
71 |
Other |
|
Full duty |
|
621.21 |
104.23.25 |
15.01 |
78 |
With an alcoholic
strength by volume exceeding 15 per cent by vol. but not exceeding 23 per
cent by vol. |
|
Full duty |
|
621.21 |
104.23.26 |
16.01 |
74 |
Other |
|
Full duty |
|
621.21 |
104.23.27 |
17.01 |
70 |
With an alcoholic
strength by volume exceeding 15 per cent by vol. but not exceeding 23 per
cent by vol. |
|
Full duty |
|
621.21 |
104.23.28 |
18.01 |
77 |
Other |
|
Full duty |
Tariff Amendment
3
Government Gazette 38834, R.445 dated 29 May 2015
(A1/1/1518).
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 in the Schedule hereto.
By
the substitution of the following:
|
Heading/
Subheading
|
CD
|
Article
Description
|
Statistical
Unit
|
Rate
of Duty
|
|
General
|
EU
|
EFTA
|
SADC
|
|
1701.12 |
2 |
- - Beet sugar |
kg |
242,6c/kg |
242,6c/kg |
242,6c/kg |
242,6c/kg |
|
1701.13 |
9 |
- - Cane sugar specified
in Subheading Note 2 to this Chapter |
kg |
242,6c/kg |
242,6c/kg |
242,6c/kg |
242,6c/kg |
|
1701.14 |
5 |
- - Other cane sugar |
kg |
242,6c/kg |
242,6c/kg |
242,6c/kg |
242,6c/kg |
|
1701.91 |
2 |
- - Containing added
flavouring or colouring matter |
kg |
242,6c/kg |
242,6c/kg |
242,6c/kg |
242,6c/kg |
|
1701.99 |
3 |
- - Other |
kg |
242,6c/kg |
242,6c/kg |
242,6c/kg |
242,6c/kg |
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