Sars has published draft tariff amendments including the proposed amendments to implement the tariff phase-downs for 2014 with effect from 01 January 2014, on which comment is due by 29 October 2013. The proposed tariff amendments relate to: (i) the phase-down of the rates of customs duty in terms of the European Free Trade Association (EFTA) agreement (Iceland, Norway, Switzerland and Liechtenstein); (ii) the reduction in the “General” or “MFN” rate of customs duty on paper and paperboard (tariff subheading 4811.41.90) as per the recommendation by the International Trade Administration Commission of South Africa (Itac); and four technical amendments. The four technical amendments are: (i) the insertion of two 8-digit tariff subheadings (2501.00.10 and 2501.00.90) to differentiate between salt subject to export control; (ii) the insertion of a tariff subheading to provide for bromomethane (methyl bromide) (tariff subheading 2903.39.20) as listed in the Montreal Protocol and Itac Import Regulations; (iii) trade remedy duties (Schedule No.2 to the Customs and Excise Act) amended from 6 digits to 8 digits in order to optimise the effectiveness of the Sars Tariff Management System; and (iv) the amendment of three notes to Schedule No.3 (note 8), Schedule No.4 (note 5) and Schedule No.5 (note 14) to the Act.