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Customs Watch
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Tariff Amendments
9 February
2018
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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 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 substitution of the following:
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Rebate Item |
Tariff Heading |
Rebate Code |
CD |
Description |
Extent of Rebate |
|
320.12 |
3919.10 |
01.06 |
66 |
Self-adhesive plates, sheets, film, foil, tape, strip and other
flat shapes, of polymers of propylene, in rolls of a width not
exceeding 200 mm, for the manufacture of disposable napkins
(diapers) |
Full duty |
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320.12 |
3920.10 |
01.06 |
63 |
Other plates, sheets, film, foil and strip, of polymers of
ethylene, of a thickness exceeding 0,012 mm but not exceeding
0,06 mm, non-cellular and not reinforced, laminated, supported
or similarly combined with other materials, for the manufacture
of disposable napkins (diapers) |
Full duty |
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320.12 |
3920.20 |
01.06 |
60 |
Other plates, sheets, film, foil and strip, of polymers of
propylene, of a thickness exceeding 0,012 mm or more but not
exceeding 0,06 mm, not heat shrinkable, non-cellular and not
reinforced, laminated, supported or similarly combined with
other materials, for the manufacture of disposable napkins
(diapers) |
Full duty |
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320.12 |
5404.11 |
01.06 |
65 |
Synthetic monofilament, elastomeric, of 67 dtex or more and of
which no cross-sectional dimension exceeds 1 mm, for the
manufacture of disposable napkins (diapers) |
Full duty |
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320.12 |
5603.1 |
01.05 |
52 |
Nonwovens of man-made filaments, whether or not impregnated,
coated, covered or laminated, of a mass not exceeding 150 g/m²,
for the manufacture of disposable napkins (diapers), at such
times, in such quantities and subject to such conditions as the
International Trade Administration Commission may allow by
specific permit |
Full duty |
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320.12 |
5603.9 |
01.05 |
50 |
Nonwovens (excluding those of man-made filaments), whether or
not impregnated, coated, covered or laminated, of a mass not
exceeding 150 g/m², for the manufacture of disposable napkins
(diapers), at such times, in such quantities and subject to such
conditions as the International Trade Administration Commission
may allow by specific permit |
Full duty |
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320.12 |
5903.90 |
01.06 |
67 |
Textile fabrics impregnated, coated, covered or laminated with
plastics [excluding fabrics impregnated, coated, covered or
laminated with poly (vinyl chloride) and polyurethane], of a
mass of less than 200 g/m², for the manufactured of disposable
napkins (diapers) |
Full duty |
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Tariff Amendment 2
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:
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Rebate
Item
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Tariff Heading |
Rebate
Code |
CD |
Description |
Extent of
Rebate |
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412.13 |
00.00 |
01.00 |
08 |
Ileal bladder appliances, and parts thereof; skin protective
preparations for use with ostomy appliances and incontinence
pads |
Full duty |
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Tariff Amendment 3
In terms of section 75 of the Customs and Excise Act, 1964, Part 2 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:
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Rebate
Item
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Tariff Heading |
Rebate
Code |
CD |
Description |
Extent of
Rebate |
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460.17 |
87.00 |
04.02 |
24 |
Motor vehicles principally designed for the transport of
physically disabled persons, including station wagons (excluding
racing cars), adapted or to be adapted to be used for the
transport of physically disabled persons at such times and under
such conditions as the International Trade Administration
Commission after consultation with the National Council for
Persons with Physical Disabilities in South Africa, may allow by
specific permit.
Provided that:
(a) such permit may only be issued to a person or organization
who is registered to care for and to transport physically
disabled persons; and
(b) if such a motor vehicle is offered, advertised, lent, hired,
leased, pledged, given away, exchanged, sold or otherwise
disposed of within a period of 3 years from the date of entry
under this rebate item, such foregoing acts shall render such
vehicle liable to the payment of duty on a PRO RATA basis. |
Full duty |
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460.17 |
87.03 |
02.04 |
45 |
Motor cars and other motor vehicles principally designed for the
transport of persons, including station wagons (excluding racing
cars), adapted or to be adapted to be driven solely by a
physically disabled person, at such times and under such
conditions as the International Trade Administration Commission,
after consultation with the National Council for Persons with
Physical Disabilities in South Africa, may allow by specific
permit.
Provided that:
(a) the adaptation of the motor vehicle is of such a nature that
the physically disabled driver of the motor vehicle has easy
access to all controls necessary to drive such vehicle;
(b) such permit may not be issued within a period of 3 years of
the issue of the previous permit to such disabled person;
(c) permits may, however, be issued with a shorter period
provided proof is submitted that the motor vehicle previously
entered under rebate of duty was stolen or was written off by
the licensing authorities; and
(d) if such vehicle is offered, advertised, lent, hired, leased,
pledged, given away, exchanged, sold or otherwise disposed of
within a period of 3 years from the date of entry in terms of
this item, such foregoing acts shall render such vehicle liable
to the payment of duty on a PRO RATA basis. |
Full duty |
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Tariff Amendment 4
In terms of section 75 of the Customs and Excise Act, 1964, Part 2 of Schedule No.
6 to
the said Act is hereby amended to the extent set out in the Schedule hereto.
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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630.20 |
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Motor vehicles principally designed for the transport of
physically disabled persons, including station wagons (excluding
racing cars), adapted or to be adapted to be used for the
transport of physically disabled persons at such times and under
such conditions as the Commissioner, after consultation with the
National Council for Persons with Physical Disabilities in South
Africa, may allow by specific permit:
Provided that -
(a) such permit may only be issued to a person or organization
who is registered to care for and to transport physically
disabled persons; and
(b) if such motor vehicle is offered, advertised, lent, hired,
leased, pledged, given away, exchanged, sold or otherwise
disposed of within a period of 3 years from the date of entry
under this rebate item, such foregoing acts shall render such
vehicle liable to the payment of duty on a pro rata basis |
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630.22 |
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Motor cars and other motor vehicles, principally designed for
the transport of persons, including station wagons (excluding
racing cars), adapted or to be adapted to be driven solely by a
physically disabled person, at such times and under such
conditions as the Commissioner, after consultation with the
National Council for Persons with Physical Disabilities in South
Africa may allow by specific permit:
Provided that -
(a) the adaptation of the motor car or vehicle is of such a
nature that the physically disabled driver of the motor vehicle
has easy access to all controls necessary to drive such vehicle;
(b) such permit may not be issued within a period of 3 years of
the issue of a previous permit to such disabled person;
(c) permits may, however, be issued within a shorter period
provided that proof is submitted that the motor vehicle
previously entered under rebate of duty was stolen or was
written off by the licensing authorities; and
(d) if such vehicle is offered, advertised, lent, hired, leased,
pledged, given away, exchanged, sold or otherwise disposed of
within a period of 3 years from the date of entry under this
rebate item, such foregoing acts shall render such vehicle
liable to the payment of duty on a pro rata basis |
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