Fruit Juice Tariff Created On 01 April 2011 tariff subheadings for fruit juices were inserted in the South African Harmonised Customs and Excise Tariff Book. These are for statistical purposes and relate to kiwifruit juice, pomegranate juice, cherry juice, passionfruit juice, and cranberry juice. The description of the subheading 2009.80.10 is amended to “other fruit juices” to reflect all other fruit juices not separately described in the preceding subheadings. Fuel Levy Tariff Amendment The amendment of Note 6(b) in Part 3 of Schedule No.6 as a consequence of an increase in the rate of Fuel Levy in Part 5A of Schedule No.1, to give effect to the budget proposals announced by the Minister of Finance. The amendment is effective from 06 April 2011. Monitors Rebate Item Amendment The extent of Rebate Item 460.16/85.28/02.04 is the deletion of the monitors not incorporating television reception apparatus, provided that a certificate of the South African Bureau of Standards is presented at the time of entry stating that the monitors have more than 600 resolution lines. Road Accident Levy Tariff Amendment The amendment of the Road Accident Fund (RAF) Levy Items relates to the rates of RAF levy on petrol and diesel which are increased by 8c/li from 72c/li to 80c/li, to give effect to the budget proposals announced by the Minister of Finance, with effect from 06 April 2011. Fuel Levy Tariff Amendment The amendment of the Fuel Levy on petrol and diesel which is increased by 10c/ li to give effect to the budget proposals announced by the Minister of Finance, with effect from 06 April 2011. Environmental Levy Amendment The amendment of the Environmental Levy – Electrical Energy relates to the increase of 0.5c/kW.h from 2c/kW.h to 2.5c/kW.h, to give effect to the budget proposals announced by the Minister of Finance, with effect from 01 April 2011. “Luxury Tax” Tariff Amendment According to the amendment, the customs duty and excise duty rates on Items 126.02, 126.03, 126.04, and 126.05 are increased from 20% ad valorem to 25% ad valorem to give effect to the budget proposals announced by the Minister of Finance, with effect from 01 April 2011. The products impacted are, amongst others, monitors, vehicles and golf carts. Monitors Tariff Amendments On 28 March 2011 amendments in Schedule No.1 Part 1 TO a number of tariff subheadings relating to monitors were effected. The effect of these tariff amendments are that: (i) Tariff subheadings.8528.59.10, 8528.72.30, and 8528. 73.30 are deleted; (ii) Tariff subheadings 8528.51.10, 8528.51.20, 8528.51.90, 8528.59.05, 8528.59.15, 8528.72.40, 8528.72.50, 8528. 73.40and 8528.73.50 are inserted; and (iii) Tariff subheadings 8528.59.90, 8528.72.90 and 8528. 73.90 are substituted, with effect from 01 April 2011. Supreme Court of Appeal Decoder Ruling On 29 March 2011 the Supreme Court of Appeal of South Africa ruled in favour of the Commissioner for Sars versus Multichoice Africa (Pty) Ltd and UEC Technolgies (Pty) Ltd. The judgement pertained to the tariff classification of ubiquitous digital satellite decoders.
