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Customs Watch

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Tariff Amendments

20 May 2016

Please note that Government Gazette and Government Notice numbers were not available at the time of publication.

Tariff Amendment 1

In terms of section 75 of the Customs and Excise Act, 1964, Part 1 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 Heading

Rebate Code

CD

Description

Extent of rebate

412.10

00.00

01.00

02

Bona fide unsolicited gifts of not more than two parcels per person per calendar year and of which the value per parcel does not exceed R1400 (excluding goods contained in passengers' baggage, wine, spirits and manufactured tobacco products) consigned by natural persons abroad to natural persons in the Republic

Full duty

 

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