On 02 November 2012 the South African Revenue Service (Sars) published draft tariff amendments, proposing amendments across the Schedules to the Customs and Excise Act (the Act): (i) Schedule No.1 Part 1 to the Act (ordinary customs duty) - with effect from 01 January 2013; (ii) Schedule No.1 Part 2B to the Act (“luxury goods”) - with retrospective effect from 01 July 2012; (iii) Schedule No. 3 to the Act - with retrospective effect from 09 April 2010; (iv) Schedule No. 3 to the Act (“Industrial Rebates of Customs Duties”) - with effect from 01 January 2012; (v) Schedule No. 4 to the Act - with retrospective effect from January 01, 2012; (vi) Schedule No. 4 to the Act (“General Rebates of Customs Duties, Fuel Levy and Environmental Levy”) - with effect from 01 January 2013; and (vii) Schedule No. 5 to the Act (“Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy”) - with effect from 01 January 2013. The proposed tariff amendments are too numerous to address in this column as they cover a range of tariff subheadings across the Schedule of the Tariff Book (Schedules to the Act.) Comment is due by 15 November 2012.