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Customs and Excise: tariff amendments

16 October 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

Amendments to various schedules to the Customs and Excise Act was recently published in the Government Gazette (please click to download):

Amendment

ImplementationDate

Amendment of schedule No.5 part 5 by the insertion of rebate item 551 03/0000/01 00 to provide for goods (excluding those covered by item 551.02) in respect of which environmental levy has been paid and that are exported to a BLNS country as defined in Rule 54F.01 with retrospective effect from 1 January 2010

With retrospective effect from 1 January 2010

Amendment of Schedule No. 5 part 5 by the insertion of Note 5 with retrospective effect from 1 January 2010

With retrospective effect from 1 January 2010

Amendment of Schedule No 1 part 3A by the substitution of subheadings 147 01/3923.21.05, 147. 01/3923.29.15 to amend the scope to exclude household bags and zip-lock bags from environmental levy with retrospective effect from 1 January 2011.

With retrospective effect from 1 January 2011

Amendment of Schedule No.1 part 3A by the substitution of subheadings 147.01/3923.21.05, 147.01/3923 21.15, 147.01/3923 29 05 and 147 01/3923.29.15 to amend the scope to exclude household bags and zip-lock bags from environmental levy with retrospective effect from 1 January 2009 up to and including 31 December 2010.

With retrospective effect from 1 January 2009 up to and including 31 December 2010

Amendment of Schedule No.1 part 3A by the deletion of Note 6(a), (b) and (c) with retrospective effect from 1 July 2009

With retrospective effect from 1 July 2009

Amendment of Schedule No1 part 3A by the deletion of Note 4(a), (b) and (c) with retrospective effect from 1 June 2004 up to and including 4 June 2009

With retrospective effect from 1 June 2004 up to and including4June 2009

Amendment of Schedule No.1 part 1 by the substitution of subheadings 3923.21.05, 3923.21.15, 3923.29.05 and 3923.29.15 to amend the scope to exclude household bags and zip-lock bags from environmental levy with retrospective effect from 1 January 2012

With retrospective effect from 1 January 2012

Amendment of Schedule No. 1 part 1 by the substitution of subheadings 3923 21.05, 3923.21.15, 3923.29.05 and 3923.29.15 to amend the scope to exclude household bags and zip-lock bags from environmental levy with retrospective effect from 1 January 2011 up to and including 31 December 2011.

With retrospective effect from 1 January 2011 up to and including 31 December 2011

Amendment of Schedule No. 1 part 1 by the substitution of subheadings 3923.21.05, 3923.21.15, 3923 29.05 and 3923.29.15 to amend the scope to exclude household bags and zip-lock bags from environment levy with retrospective effect from 1 January 2010 up to and including 31 December 2010.

With retrospective effect from 1 January 2010 up to and including 31 December 2010

Amendment of Schedule No.1 part 1 by the substitution of subheadings 3923.21.05, 3923.21.15, 3923.29.05 and 3923.29.15 to amend the scope to exclude household bags and zip-lock bags from environmental levy with retrospective effect from 1 January 2009 up to and including 31 December 2009.

With retrospective effect from 1 January 2009 up to and including 31 December 2009

Amendment of Schedule No.1 part 1 by the substitution of additional Note 3 in Chapter 39 with retrospective effect from 1 April 2006

With retrospective effect from1 April 2006

Amendment of Schedule No.1 part 1 by the insertion of additional Note 3 in Chapter 39 with retrospective effect from 1June 2004 up t o and including 31 March 2006.

With retrospective effect from 1 June 2004 up to and including 31 March 2006

Amendment of Schedule No. 1 part 1 by the insertion of subheading 85.29.10.20 for outdoor television antennas as recommended in ITAC Report 406.

12 October 2012

Amendment of Schedule No. 1 part 1 to increase the general rate of duty on Alkyd resins from free of duty to 15% increase in tariff heading 3907.50 as recommended by ITAC in Report 401.

12 October 2012


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