Customs Watch

Tariff Amendments

24 March 2017

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 substitution of the following:

Heading/ Subheading	CD	Article Description	Statistical Unit	Rate of Duty
Heading/ Subheading	CD	Article Description	Statistical Unit	General	EU	EFTA	SADC	MERCOSUR
1701.12	2	- - Beet sugar	kg	63,63c/kg	63,63c/kg	63,63c/kg	63,63c/kg	63,63c/kg
1701.13	9	- - Cane sugar specified in Subheading Note 2 to this Chapter	kg	63,63c/kg	63,63c/kg	63,63c/kg	63,63c/kg	63,63c/kg
1701.14	5	- - Other cane sugar	kg	63,63c/kg	63,63c/kg	63,63c/kg	63,63c/kg	63,63c/kg
1701.91	2	- - Containing added flavouring or colouring matter	kg	63,63c/kg	63,63c/kg	63,63c/kg	63,63c/kg	63,63c/kg
1701.99	3	- - Other	kg	63,63c/kg	63,63c/kg	63,63c/kg	63,63c/kg	63,63c/kg

Tariff Amendment 2

In terms of section 75 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 3 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 Heading

Rebate Code

Description

Extent of Rebate

317.06

00.00

06.00

Automotive components for use in the manufacture of original equipment components as defined in Chapter 98 of Schedule No. 1 for supply to a heavy vehicle manufacturer registered under rebate item 317.07, imported by component manufacturers approved by the International Trade Administration Commission.

Provided that-

(i) such component manufacturer shall submit a quarterly return to the Controller regarding all goods entered under this rebate item together with a schedule supported by copies of bills of material reflecting the actual number of automotive components used in the manufacture of a specific original equipment component and the actual number of original equipment components manufactured as well as the quantity of each original equipment component supplied to motor vehicle manufacturers;

(ii) the quarterly return shall be substantiated by statements from motor vehicle manufacturers to whom such components were supplied with specific reference to the part numbers, description and quantity received in respect of each part number during the same period; and

(iii) the statements by the motor vehicle manufacturers are certified by a customs and excise officer.

NOTE:
1. For the purposes of this item unless the context indicates otherwise, any expression to which a meaning has been assigned in item 317.03 has the meaning so assigned.

Full duty

Tariff Amendment 3

In terms of section 75 of the Customs and Excise Act, 1964, Part 3 of Schedule No. 5 to the said Act is hereby amended to the extent set out in the Schedule hereto.

By the insertion of the following:

Refund Item

Tariff Heading

Code

Description

Extent of Refund

536.00

00.00

04.00

Automotive components, as defined in Note 8 to Chapter 98, on which duty has been paid and which have been supplied to a motor vehicle manufacturer for use as original equipment components, as defined in Note 3 to Chapter 98, in the manufacture of heavy vehicles as defined in rebate item 317.07 or which have been incorporated in original equipment components supplied to motor vehicle manufacturers provided:

(i) such component manufacturer or supplier can produce proof by means of copies of the bills of materials reflecting the actual number of imported automotive components used in the manufacture of a specific original equipment component supplied;

(ii) proof of the quantity of each original equipment component supplied to a motor vehicle manufacturer substantiated by a statement from the motor vehicle manufacturer to whom such components were supplied with specific reference to the part number, description and quantity received, is produced;

(iii) the statement by the motor vehicle manufacturer is certified by a customs and excise officer; and

(iv) the imported component value has been declared on a Form C1 and it can be produced on request.

Note:
1. For the purposes of this item unless the context indicated otherwise, any expression to which a meaning has been assigned in item 317.03 has the meaning so assigned.

Full duty

© 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.