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Tariff Amendments - Part 1 of Schedule No. 1 and Schedule No. 3

21 August 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Tariff Amendments - Part 1 of Schedule No. 1 relating to a reduction in the customs duty rate on wheat and wheaten flour; Schedule No. 3 to provide for rebate on certain steel plates (20 August 2015)

​Part 1 of Schedule No. 3 - Insertion of item 315.05 and item 515.05/7308.90.90/01.01 to provide for a rebate on steel panels used for the manufacture of raised access flooring systems - ITAC Report 500 

Part 1 of Schedule No. 1 - Substitution of tariff subheadings 1001.91 and 1001.99, as well as 1101.00.10 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 80,01c/kg to 51,06c/kg and 120,02c/kg to 76,59c/kg respectively, in terms of the existing variable tariff formula - ITAC Minute M03/2015


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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