Customs

On 31 July 2015 the South African Revenue Service (Sars) gave notice of an amendment to the General Note to Schedule No 1 to the Customs and Excise Act which reads ‘By the substitution of General Note 4 to Schedule No1 to the Act with the following:‘A rate of duty applicable under any heading or tariff item to any unit of mass, measure, quantity or any other characteristic shall, unless otherwise provided for in such heading or tariff item, apply proportionately to any part of such unit except in the case of a unit of quantity described in the statistical column in Part 1 of Schedule No 1 as "u" (number of units).’ It should in fact be for ‘General Note B 4”, which falls under the heading ‘B. DUTY ASSESMENT’.

The tariff amendment also differs from the draft published on 15 June 2015 on which comment was due by 30 June 2015.