HS2012 Miscellaneous Manufactured Articles Tariff Amendments Section XX i.e. “Miscellaneous Manufactured Articles” consists of three tariff chapters, namely Tariff Chapter 94 – Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, prefabricated building; Tariff Chapter 95 – Toys, games and sports equipment; parts and accessories thereof; and Tariff Chapter 96 – Miscellaneous manufactured articles. The first section deals with tariff subheadings to be deleted. Tariff subheadings 9504.10, 9608.31 and 9608.39 are affected. The second section deals with tariff subheadings to be created (new). Tariff subheadings 9504.50, 9608.30 and 9619.00 are affected. The third section deals with tariff subheadings whose scope will be modified. Tariff subheading 9504.90 is affected. HS2012 Works of Art Tariff Amendments Section XXI i.e. “Works of art, collectors’ pieces and antiques” consists of one tariff chapter, namely Tariff Chapter 97 – Works of art, collectors’ pieces and antiques. The first section deals with tariff subheadings to be deleted. No tariff subheading is affected. The second section deals with tariff subheadings to be created (new). No tariff subheading is affected. The third section deals with tariff subheadings whose scope will be modified. No tariff subheading is affected. HS2012 Motor Component Tariff Amendments Section XXII i.e. “Original equipment components” consists of one tariff chapter, namely tariff chapter 98 – Original equipment components. As a means of clarification both Section XXII and Tariff Chapter 98 are countryspecific, implying that these were created by South Africa, and are not international. The HS2012 tariff amendments only refer to the international sections, and tariff chapters. Accordingly Section XXII and Tariff Chapter 98 are not affected because they are South African in design and application and not international. Comments on HS2012 Invited On 07 October 2011 the South African Revenue Service (Sars) published its Draft HS2012 documents. The following documents relate to the amendments for HS 2012: (i) Draft amendment of Part 1 of Schedule No. 1 (01 January 2012); (ii) Draft amendment of other Schedules (January 2012); (iii) Correlation table; (iv) Explanatory Memorandum; and (v) Explanatory Memorandum. Comments are due by 07 November 2011. Air Passenger Tax Amendment In the Government Gazette of 28 October 2011 the Minister of Finance announced the Amendment of Air Passenger Tax. According to the notice the Minister has amended the rate of air passenger tax in respect of the carriage of any chargeable passenger departing on a flight from any airport in South Africa to a final destination in Botswana, Lesotho, Namibia, and Swaziland from R80 to R100. This notice is deemed to have come into operation on 01 October 2011 and applies to the carriage of a chargeable passenger on any flight which commences on or after that date.
