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.
