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Tariff Amendments for Part 1 of Schedule No. 1 and for Schedule No. 2 published

15 November 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

SARS published tariff amendments for Part 1 of Schedule No. 1 and for Schedule No. 2 on 14 November 2013.

All the above amendments appeared in Government Gazette No. 37015. The relevant notices with a short description are as follow:

Notice R.862: Amendment of Part 1 of Schedule No. 1 - Substitution of certain petroleum products in Chapter 27 to change the statistical unit from kilograms (kg) to litres (li).

Notice R.861: ​Amendment of Part 1 of Schedule No. 1 - Substitution of tariff subheading 8545.11 to increase the general rate of duty from free of duty to the WTO bound rate of 10 per cent - ITAC Report 438.

Notice R.860: ​Amendment of Part 1 of Schedule No. 2 - Substitution of items 215.02/7315.82/01.06 and 215.02/7315.82/02.06 to amend the description to replace "imported from" with "manufactured by" - ITAC Minute M1/2013. 


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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