The Tariff Amendments are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette.
Schedule No. 4 - Insertion of new rebate item 460.23/00.00/02.00 and substitution of rebate item 460.23 to distinguish between equipment used in exploration for, or production of, petroleum and imported free of duty and equipment that is subject to customs duties and a permit from ITAC.
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.