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Customs Watch
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Tariff Amendments
6 October
2017
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Please note that Government Gazette and
Government Notice numbers
were not available at the time of publication.
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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 insertion of the following:
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Heading/
Subheading |
CD |
Article Description |
Statistical Unit |
Rate of Duty |
|
General |
EU |
EFTA |
SADC |
MERCOSUR |
|
9612.10.10 |
7 |
- - Thermal
transfer printing ribbons in cartridges |
u |
free |
free |
free |
free |
free |
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9612.10.90 |
5 |
- - Other |
u |
15% |
free |
free |
free |
15% |
By the substitution of the following:
|
Heading/
Subheading |
CD |
Article Description |
Statistical Unit |
Rate of Duty |
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General |
EU |
EFTA |
SADC |
MERCOSUR |
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9612.10 |
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-
Ribbons: |
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Tariff Amendment 2
In terms of section 56 of the Customs and Excise Act, 1964, Part 1 of Schedule No.
2 to
the said Act is hereby amended, with retrospective effect from 26 July
2017,
to the extent set out in the Schedule hereto.
By the deletion of the following:
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Item
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Tariff Heading |
Code |
CD |
Description |
Rebate Items |
Imported from or Originating in |
Rate of Anti-dumping duty |
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213.03 |
7005.29.05 |
02.08 |
89 |
Solar glass, of a thickness exceeding 2,5 mm but not exceeding 3
mm |
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Indonesia |
45% |
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213.03 |
7005.29.05 |
05.08 |
82 |
Solar glass, of a thickness exceeding 3 mm but not exceeding 4
mm (excluding that manufactured by PT Muliaglass Industrino and
PT Abdi Rakyat Bakti |
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Indonesia |
10% |
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213.03 |
7005.29.05 |
07.08 |
81 |
Solar glass, of a thickness exceeding 4 mm but not exceeding 5
mm (excluding that manufactured by PT Muliaglass Industrino and
PT Abdi Rakyat Bakti) |
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Indonesia |
12,51% |
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213.03 |
7005.29.05 |
10.08 |
83 |
Solar glass, of a thickness exceeding 5 mm but not exceeding 6
mm |
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Indonesia |
30,5% |
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Tariff Amendment 3
In terms of section 75 of the Customs and Excise Act, 1964, Part 1B 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:
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Rebate Item
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Tariff Item |
Rebate Code |
CD |
Description |
Extent of Rebate |
Extent of Refund |
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619.09 |
104.10.20 |
01.01 |
79 |
Other beer made from malt used in the production of fermented
ethyl alcohol by-product as provided for in terms of items
621.25, 621.29, 621.35 and 621.39 (excluding that produced in
the manufacture of non-alcoholic beverages) |
Full duty |
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By the substitution of the following:
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Rebate Item
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Tariff Item |
Rebate Code |
CD |
Description |
Extent of Rebate |
Extent of Refund |
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619.07 |
104.10.20 |
01.01 |
75 |
Other beer made from malt used in the manufacture of
non-alcoholic beverages, including those produced by a process
of extracting alcohol classifiable in terms of item 104.21.01 or
104.23.28 as provided for in terms of items 621.23, 621.27,
621.33 and 621.37 |
Full duty |
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Tariff Amendment 4
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(s) 4 and the relettering of current Note(s) (b)
and (c) to (a) and (b) in Section C to Part 1 of Schedule No. 6 with the
following:
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4. Items 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-alcoholic beverages and for topping up: Provided
that -
(a) 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.
(b) 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 deletion of Note 4(a) in Section C to Part 1 of Schedule No. 6:
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(a) A rebate user shall register with the Commissioner in terms
of the relevant rebate item. |
By the insertion of the following:
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Rebate Item
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Tariff Item |
Rebate Code |
CD |
Description |
Extent of Rebate |
Extent of Refund |
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620.18 |
104.15 |
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Unfortified wine use in the production of fermented ethyl
alcohol by-product as provided for in terms of items 621.25,
621.29, 621.35 and 621.39 (excluding that produced in the
manufacture of non-alcoholic beverages): |
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620.18 |
104.15.21 |
01.01 |
74 |
With an alcoholic strength of at least 4.5 per cent by volume
but not exceeding 16.5 per cent by vol. |
Full duty |
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620.18 |
104.15.23 |
02.01 |
72 |
Other |
Full duty |
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620.20 |
104.17 |
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Other fermented beverages (for example, cider, perry, mead, saké),
mixtures of fermented beverages and mixtures of fermented
beverages and non alcoholic beverages for use in the production
of fermented ethyl alcohol by-product as provided for in terms
of items 621.25, 621.29, 621.35 and 621.39 (excluding that
produced in the manufacture of non-alcoholic beverages): |
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620.20 |
104.17.15 |
01.01 |
71 |
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 |
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620.20 |
104.17.16 |
02.01 |
78 |
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 |
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620.20 |
104.17.22 |
03.01 |
73 |
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 |
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By the substitution of the following:
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Rebate Item
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Tariff Item |
Rebate Code |
CD |
Description |
Extent of Rebate |
Extent of Refund |
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620.19 |
104.15 |
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Unfortified wine for use in the manufacture of non-alcoholic
beverages, including those produced by a process of extracting
alcohol classifiable in item 104.21.01 or 104.23.04 as provided
for in terms of items 621.23, 621.27, 621.33 and 621.37: |
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620.21 |
104.17 |
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Other fermented beverages (for example, cider, perry, mead, saké),
mixtures of fermented beverages and mixtures of fermented
beverages and non-alcoholic beverages for use in the manufacture
of non-alcoholic beverages, including those produced by a
process of extracting alcohol classifiable in terms of item
104.21.01 or 104.23.28 as provided for in terms of items 621.23,
621.27, 621.33 and 621.37: |
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Tariff Amendment 5
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:
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Rebate Item
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Tariff Item |
Rebate Code |
CD |
Description |
Extent of Rebate |
Extent of Refund |
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621.23 |
104.21 |
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Fermented ethyl alcohol of an alcoholic strength by volume of 80
per cent vol. or higher, undenatured, being a by-product from a
process of extraction in terms of items 619.07, 620.19 and
620.21, for the manufacture of spirits and spirituous beverages: |
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621.23 |
104.21.01 |
01.01 |
71 |
Undenatured alcohol
of an alcoholic strength by volume of 80 per cent vol. or higher |
Full duty |
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621.25 |
104.21 |
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Fermented ethyl alcohol of an alcoholic strength by volume of 80
per cent vol. or higher, undenatured, being a by-product
produced in terms of items 619.09, 620.18 and 620.20, for the
manufacture of spirits and spirituous beverages: |
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621.25 |
104.21.01 |
01.01 |
75 |
Undenatured alcohol of an alcoholic strength by volume of 80 per
cent vol. or higher |
Full duty |
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621.27 |
104.21 |
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Fermented ethyl alcohol of an alcoholic strength by volume of 80
per cent vol. or higher, undenatured, being the by-product from
a process of extraction in terms of items 619.07, 620.19 and
620.21, for export or removal to registered rebate users: |
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621.27 |
104.21.01 |
01.01 |
79 |
Undenatured alcohol of an alcoholic strength by volume of 80 per
cent vol. or higher |
Full duty |
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621.29 |
104.21 |
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Fermented ethyl alcohol of an alcoholic strength by volume of 80
per cent vol. or higher, undenatured, being the by-product
produced in terms of items 619.09, 620.18 and 620.20, for export
or removal to registered rebate users: |
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621.29 |
104.21.01 |
01.01 |
72 |
Undenatured alcohol of an alcoholic strength by volume of 80 per
cent vol. or higher |
Full duty |
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621.33 |
104.23 |
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Fermented ethyl alcohol being the by-product from a process of
extraction in terms of items 619.07, 620.19 and 620.21, for the
manufacture of spirits and spirituous beverages: |
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621.33 |
104.23.04 |
01.01 |
72 |
Other |
Full duty |
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621.33 |
104.23.28 |
01.02 |
70 |
Other |
Full duty |
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621.35 |
104.23 |
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Fermented ethyl alcohol being the by-product produced in terms
of items 619.09, 620.18 and 620.20, for the manufacture of
spirits and spirituous beverages: |
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621.35 |
104.23.04 |
01.01 |
73 |
Other |
Full duty |
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621.35 |
104.23.28 |
01.02 |
74 |
Other |
Full duty |
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621.37 |
104.23 |
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Fermented ethyl alcohol being the by-product from a process of
extraction in terms of items 619.07, 620.19 and 620.21, for
export or removal to registered rebate users: |
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621.37 |
104.23.04 |
01.01 |
77 |
Other |
Full duty |
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621.37 |
104.23.28 |
01.02 |
78 |
Other |
Full duty |
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621.39 |
104.23 |
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Fermented ethyl alcohol being the by-product produced in terms
of items 619.09, 620.18 and 620.20, for export or removal to
registered rebate users: |
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621.39 |
104.23.04 |
01.01 |
70 |
Other |
Full duty |
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621.39 |
104.23.28 |
01.02 |
71 |
Other |
Full duty |
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