Budget 2016 Tariff
Amendments
“Editorial errors/omissions”
currently appear to be very
prevalent in the customs
and excise legislative
environment.
On 01 April 2016 the
South African Revenue
Service (Sars) advised of
the Government Gazette
notices relating to the
implementation of the
Budget 2016 proposals of
24 February 2016:
(i) Part 1 of Schedule No
1 – “Some editorial errors/
omissions” that occurred
in the tabled Budget
Review are amended with
retrospective effect to 24
February 2016 at 14:47.
(ii) Part 2A of Schedule
No 1 – “Some editorial
errors/omissions” that
occurred in the Budget
Review are amended with
retrospective effect to 24
February 2016 at 14:47.
(iii) Part 3A of Schedule
No 1 – An increase in the
rate of environmental levy
on plastic bags from 6c/bag
to 8c/bag effective on 01
April 2016.
(iv) Part 3C of Schedule
No 1 – An increase in the
rate of environmental levy
on incandescent light bulbs
from R4.00 to R6.00 per
globe effective on 01 April
2016.
(v) Part 3D of Schedule
No 1 – an increase in the
motor vehicles emissions
tax on passenger vehicles
from R90 to R100 for every
gram of CO2 emissions
per kilometre above 120g
CO2/km and, in the case
of double cabs, from R125
to R140 for every gram
of CO2 emissions per
kilometre in excess of 175g
CO2/km effective on 01
April 2016.
(vi) Part 5A of Schedule
No 1 – An increase of 30c/
li in the rate of the general
fuel levy from 255c/li to
285c/li and 240c/li to
270c/li on petrol and diesel
effective on 06 April 2016.
(vii) Part 1C of
Schedule No 6 – The
insertion of rebate items
620.03/104.17.09/07.01 and
620.06/104.17.09/06.01
as a consequence of the
Budget 2015 speech that
inserted provisions for
non-malted cereal grains,
effective from 25 February
2015.
(viii) Part 1C of Schedule
No 6 – To provide specific
rebate items for pot stilled
and vintage brandy as
well as mixtures of nonmalted
cereal grains and
non-alcoholic beverages,
effective on 24 February
2016.
(ix) Part 1D of Schedule
No 6 – To provide specific
rebate items for pot
stilled and vintage brandy
effective on 24 February
2016.
(x) Part 1 D of Schedule
No 6 – To provide specific
rebate items for pot stilled
and vintage brandy,
effective on 24 February
2016.
(xi) Part 3 of Schedule No
6 – A reduction of 50% for
the generation of electricity
by open cycle turbines as
announced in the budget
review of 2015, effective on
01 April 2016.
(xii) Part 3 of Schedule
No 6 – As a consequence of
the increase in the fuel levy,
the diesel refund provisions
are adjusted accordingly,
effective on 06 April 2016.
Duty Calls Watch List
Comment is due on:
(i) the draft Customs
Control Act rules 2nd draft
by 15 April 2016.
(ii) the safeguard against
the increased imports of
certain f lat rolled products
of iron, non-alloy steel or
other alloy steel by 13 April
2016.
DUTY CALLS
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