Customs Watch

	Tariff Amendments 27 March 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 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 deletion of the following:

Heading/ Subheading	CD	Article Description	Statistical Unit	Rate of Duty
				General	EU	EFTA	SADC
2004.10.20	0	- - Chips or French fries	kg	20%	free	20%	free
2004.10.90	1	- - Other	kg	20%	free	20%	free

By the insertion of the following:

Heading/ Subheading	CD	Article Description	Statistical Unit	Rate of Duty
				General	EU	EFTA	SADC
2004.10.2		- - Chips or French fries:
2004.10.21	9	- - - Prepared by blanching in water and prevented from discolouration by blanching in oil, frozen but not further prepared or processed (whether or not containing added dextrose)	kg	20%	free	20%	free
2004.10.29	4	- - - Other	kg	20%	free	20%	free
2004.10.9		- - Other:
2004.10.91	3	- - - Wedges or other cuts or slices and whole potatoes, prepared by blanching in water and prevented from discolouration by blanching in oil, frozen but not further prepared or processed (whether or not containing added dextrose)	kg	20%	free	20%	free
2004.10.99	5	- - - Other	kg	20%	free	20%	free

Tariff Amendment 2

In terms of section 56 of the Customs and Excise Act, 1964, Part 3 of Schedule No. 2 to the said Act is hereby amended, up to and including 4 June 2016, to the extent set out in the Schedule hereto.

By the deletion of the following:

Item	Tariff Heading	Code	CD	Description	Rebate Items	Imported from or Originating in	Rate of Anti-Dumping Duty
260.02	2004.10.20	01.08	81	Frozen potato chips or French fries (excluding that imported from or originating in: Afghanistan, Albania, Algeria, American Samoa, Angola, Antigua and Barbuda, Armenia, Azerbaijan, Bangladesh, Belarus, Belize, Benin, Bhutan, Bolivarian Republic Venezuela, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, Bulgaria, Burkina Faso, Burundi, Cambodia, Cameroon, Cape Verde, Central African Republic, Chad, Chile, China, Colombia, Comoros, Congo, Costa Rica, Côte d Ivoire, Cuba, Djibouti, Dominica Dominican Republic, Democratic People s Republic of Korea, Ecuador, Egyptian Arab Republic, El Salvador, Eritrea, Ethiopia, Federal States of Micronesia, Fiji, Gabon, Gambia, Georgia, Ghana, Grenada, Guatemala, Guinea, Guinea-Bissau, Guyana, Haiti, Honduras, India, Indonesia, Iraq, Islamic Republic of Iran, Jamaica, Jordan, Kazakhstan, Kenya, Kiribati, Kosovo, Kyrgyzstan, Lao People s Democratic Republic Latvia, Lebanon, Lesotho, Liberia, Libya, Lithuania, Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Mauritania, Mauritius, Mexico, Mongolia, Montenegro, Morocco, Mozambique, Myanmar, Namibia, Nepal, Nicaragua, Niger, Nigeria, Pakistan, Palau, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Republic of Moldova, Romania, Russian Federation, Rwanda, Saint Lucia, Saint Vincent and the Grenadines, Samoa, São Tomé and Principe, Senegal, Serbia, Seychelles, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sri Lanka, State of Palestine (West Bank and Gaza), Sudan, Suriname, Swaziland, Syrian Arab Republic, Tajikistan, Tanzania, Thailand, The Democratic Republic of the Congo, The former Yugoslav Republic of Macedonia, Timor- Leste, Togo, Tonga, Tunisia, Turkey, Turkmenistan, Tuvalu, Uganda, Ukraine, Uruguay, Uzbekistan, Vanuatu, Vietnam, Yemen, Zambia, Zimbabwe)		All Countries	20.45%

By the insertion of the following:

Item	Tariff Heading	Code	CD	Description	Rebate Items	Imported from or Originating in	Rate of Anti-Dumping Duty
260.02	2004.10.20	01.07	76	Frozen potato chips or French fries (excluding that imported from or originating in: Afghanistan, Albania, Algeria, American Samoa, Angola, Antigua and Barbuda, Armenia, Azerbaijan, Bangladesh, Belarus, Belize, Benin, Bhutan, Bolivarian Republic Venezuela, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, Bulgaria, Burkina Faso, Burundi, Cambodia, Cameroon, Cape Verde, Central African Republic, Chad, Chile, China, Colombia, Comoros, Congo, Costa Rica, Côte d Ivoire, Cuba, Djibouti, Dominica Dominican Republic, Democratic People s Republic of Korea, Ecuador, Egyptian Arab Republic, El Salvador, Eritrea, Ethiopia, Federal States of Micronesia, Fiji, Gabon, Gambia, Georgia, Ghana, Grenada, Guatemala, Guinea, Guinea-Bissau, Guyana, Haiti, Honduras, India, Indonesia, Iraq, Islamic Republic of Iran, Jamaica, Jordan, Kazakhstan, Kenya, Kiribati, Kosovo, Kyrgyzstan, Lao People s Democratic Republic Latvia, Lebanon, Lesotho, Liberia, Libya, Lithuania, Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Mauritania, Mauritius, Mexico, Mongolia, Montenegro, Morocco, Mozambique, Myanmar, Namibia, Nepal, Nicaragua, Niger, Nigeria, Pakistan, Palau, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Republic of Moldova, Romania, Russian Federation, Rwanda, Saint Lucia, Saint Vincent and the Grenadines, Samoa, São Tomé and Principe, Senegal, Serbia, Seychelles, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sri Lanka, State of Palestine (West Bank and Gaza), Sudan, Suriname, Swaziland, Syrian Arab Republic, Tajikistan, Tanzania, Thailand, The Democratic Republic of the Congo, The former Yugoslav Republic of Macedonia, Timor- Leste, Togo, Tonga, Tunisia, Turkey, Turkmenistan, Tuvalu, Uganda, Ukraine, Uruguay, Uzbekistan, Vanuatu, Vietnam, Yemen, Zambia, Zimbabwe)		All Countries	20.45%

Tariff Amendment 3

In terms of section 75 of the Customs and Excise Act, 1964, Part 3 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 6(f)(ii)(cc) in Part 3 of Schedule No. 6 with the following:

(cc) by the holder or cessionary of the necessary authorisation granted or ceded in terms of the Mineral and Petroleum Resources Development Act, 2002 (Act No. 28 of 2002).

By the substitution of Note 6(f)(iii)(ss) in Part 3 of Schedule No. 6 with the following:

(ss) Quarrying activities necessary solely for obtaining, extracting and removing minerals from the quarry, but excluding any secondary activities to work or process such minerals (including crushing, sorting and washing) whether in the quarry or at the place where the mining operation is carried on.

By the insertion of the following Note(s) after Note 6(f)(iii)(uu)(l) in Part 3 of Schedule No. 6:

(vv) Rehabilitation required by an environmental management programme or plan approved in terms of the Mineral and Petroleum Resources Development Act, 2002, but excluding such activities performed beyond the place where the mining operations are carried or or after a closure certificate has been issued in terms of the Mineral and Petroleum Resources Development Act, 2002.

By the substitution of Note 6(f)(iv) in Part 3 of Schedule No. 6 with the following:

(iv) The refund of levies in respect of the mining of sand, stone, rock, soil (other than topsoil), clay, gravel and limestone applies only if mined from a quarry and the mining operations comply with subparagraph (ii)(ss).

By the insertion of the following Note(s) after Note 6(h)(vii) in Part 3 of Schedule No. 6:

(viii) Sugarcane farmers with an average production of less than 1 800 tons of sugarcane each per year that are not registered for value-added tax purposes and fail to keep the logbook information prescribed in paragraph (q) to this Note must reduce their eligible distillate fuel purchases by 20 per cent to exclude potential non-eligible purchases. The sugar mills to which the sugarcane of these farmers is delivered must process the refund claims of these farmers under the mills' own value-added tax registrations as agents on behalf of such farmers in consultation with the South African Sugar Association (SASA).

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