DUTY CALLS

28 Oct 2011 - by Staff reporter

Tariff Amendments –
Schedules No. 3, 4, 5 & 6
On 21 October a range of
tariff amendments was
published. Due to the sheer
volume of information, we
have attempted to provide
you with an extract, but
should you require more
detailed information, please
contact us.
According to the South
African Revenue Service
(Sars), the effect of these
amendments is that certain
notes have been deleted and
amended and the wording
of the following rebate
items and tariff items have
been amended to reflect the
name changes of various
Government departments,
national organisations,
associations and Institutions.
The tariff amendments:
(i) Note 8 to the General
Notes of Schedule No. 3
are deleted; (ii) Rebate
Item 403.01/00.00/01.00;
(iii) Rebate Item
405.04/00.00/01.00;
(iv) Rebate Item
405.04/00.00/02.00;
(v) Rebate Item
405.09/00.00/01.00; (vi)
Rebate Item 406.00/Notes
2, 3 and 5; (vii) Rebate
Item 406.02/00.00/01.00;
(viii) Rebate Item
406.03/00.00/01.00;
(ix) Rebate Item
406.05/00.00/01.00;
(x) Rebate Item
406.07/00.00/01.00;
(xi) Rebate Item 409.00
Note 2; (xii) Rebate
Item 460.01/03.02/01.04;
(xiii) Rebate Item
460.01/03.03/01.04;
(xiv) Rebate Item
460.01/03.04/01.04;
(xv) Rebate Item
460.01/04.00/01.02;
(xvi) Rebate Item
460.01/04.09/01.04;
(xvii) Rebate Item
460.02/00.00/01.00;
(xviii) Rebate Item
460.02/1001.90/01.06;
(xix) Rebate Item
460.02/12.05/01.04;
(xx) Rebate Item
460.02/12.06/01.04;
(xxi) Rebate Item
460.04/16.04/01.00;
(xxii) Rebate Item
460.07/4011.10/01.06;
(xxiii) Rebate Item
460.07/4011.61/01.06;
(xxiv) Rebate Item
460.15/7306.30/01.06;
(xxv) Rebate Item
460.23/00.00/01.00;
(xxvi) Rebate Item
460.25; (xxvii) Rebate
Item 490.13/00.00/01.00;
(xxviii) Schedule No.5
– Note 5; (xxix) Rebate
Item 540.01/195.10/03.00;
(xxx) Rebate Item
540.01/195.20/02.00;
(xxxi) Schedule 6 Part 2:
General Note 11 (d); (xxxii)
Schedule No. 6 Part 3/Note
(f)(ii)(cc):; (xxxiii) Rebate
Item 623.01/000.00/02.00;
(xxxiv) Rebate Item
623.03/000.00/01.02;
(xxxv) Rebate Item
630.10/000.00/03.00;
and (xxxvi) Rebate Item
670.01/000.00/01.00.
Rebate Provision for
Yachts
In a Government Gazette
dated 21 October, a notice
appeared in respect of the
proposed creation of a
Rebate Item (Provision) for
the manufacture of yachts.
The application was
lodged by Itac who reasoned
that the construction of the
yachts took longer than
the currently prescribed
one-year period in terms of
Rebate Item 470.03.
Comment due by
18 November 2011.
Rebate Provision for
Artificial Turf
In a Government Gazette
dated 21 October a notice
appeared in respect of the
proposed creation of a
Rebate Item (Provision) for
the manufacture of artificial
turf.
The application was
lodged by Belgotex
Floorcoverings (Pty) Ltd
who reasoned that the
application was to increase
the competitiveness of the
local industry.
Comment due by
18 November 2011.