On 13 May 2011 amendments were announced to Refund Items 521.00, 522.00, 522.02, 522.03, and 522.04, which are effective from 01 June 2011. The tariff amendments are: • Refund Item 521.00/00.00/02 is deleted - “Surcharge goods used in the manufacture, pro-cessing, finishing, equipment or packaging of any goods exported: ...”; • Note 1 to Schedule No.5 is amended; • Note 8 to Schedule No.5 is inserted; • Note 5(a)(i) to Refund Item 522.00 is amended; • Refund Item 522.02/87.00/01.00 is amended - “Motor vehicles imported by bona fide tourists for their own use and exported within 12 months from the date of import clearance” - Deleted wording “or within such further period as the Commissioner may in exceptional circumstances decide.”; • Refund Item 522.03 is amended by the deletion of the Commissioner for the South African Revenue Service (SARS) discretionary power to align the Refund Item with the provisions of Sections 75(14) and 76B to the Customs and Excise Act (the Act); and • Refund Item 522.04 is amended by the deletion of the Commissioner for SARS’ discretionary power to align the Refund Item with the provisions of Sections 75(14) and 76B to the Act.