DUTY CALLS

Amendments to Tariff
Chapter 99
On 02 March the South
African Revenue Service
(Sars) announced the
publication of amendments
to the “Additional Notes”
of Tariff Chapter 99,
“Miscellaneous Classification
Provisions”, and the insertion
of tariff headings 99.01 and
99.02.
The “Additional Notes” to
read: 1. The articles referred
to in heading 99.01 are to be
classified in those headings
only; (a) if the importer is a
natural person and a holder
of a valid travel document
or passport from a SACU or
SADC member state; (b) if the
goods do not exceed a total
combined net mass of 25 kg;
and (c) once per person during
a period of 30 days.
2. For the purpose of tariff
heading 99.02, the expression
“household consumables”
includes foodstuffs, cleaning
preparations and similar goods
of a kind intended for domestic
household purposes.
3. The person declaring
goods in terms of tariff
headings 99.01 and 99.02 shall,
in addition to these Notes,
comply with the requirements
of section 15, the rules for that
section, any form for declaring
goods and the directives issued
by the Commissioner relating
to such goods available on the
Sars website or at the branch
office where the person enters
or leaves the Republic.
4. Tariff heading 99.02 shall
only apply; (a) if the total value
of the goods does not exceed
R5000; and (b) in the case of
persons leaving the Republic.
5. The provisions of tariff
heading 99.02 shall not apply
to any alcoholic beverages and
tobacco products.
6. The goods must be
cleared in terms of the
provisions Chapters 1 to 98
of Part 1 of Schedule No. 1, if
headings 99.01 and 99.02 do
not apply.
7. For the purposes of
heading 99.92; (a) Any word
or expression in this item in
relation to stores shall have the
meaning assigned thereto in
section 38A and the rules for
that section; (b) Goods in free
circulation supplied as stores to
a foreign going ship or aircraft
shall be cleared for export
in terms of the provisions of
heading 99.92 and not in terms
of any other heading in Part 1
of Schedule No. 1.
8. Heading 99.92 does
not apply to the following
goods that shall be cleared in
accordance with the headings
of Chapter 1 to Chapter 98 of
Part 1 of Schedule No. 1: (a)
Any goods supplied as spares
of equipment; (b) Bonded
goods; (c) Goods prohibited or
restricted in terms of section
113; (d) Alcoholic beverages
and tobacco products that are
goods in free circulation; and
(e) Fuel levy goods.
The insertion of tariff
heading 99.01 (Hand-made
Articles of:), tariff subheadings
9901.00.03, 9901.00.05,
9901.00.07, 9901.00.09,
9901.00.11, 9901.00.13,
9901.00.15, 9901.00.17,
and 9902.00 (Household
Consumables).
Amendments to General
Rebates
On 02 March tariff
amendments were also
published in respect of
the Notes to Rebate Item
407.00 (Goods Imported
by Immigrants, Tourists,
Returning Residents and
other Passengers, for Personal
Use) and Rebate Item 410.00
(Goods for Industrial or
Commercial Purposes), as well
as the insertion of Rebate Item
410.04. The insertion of Rebate
Item 410.04 relates to tariff
heading 99.01.
Amendments to the VAT
Act
Amendments to the Valueadded
Tax (VAT) Act were
also published with respect
to Rebate Items 407.02 and
410.00. These amendments
relate to the exemption of VAT
on imported goods by the
parties as contemplated above.