On 23 March the South African Revenue Service (Sars) published tariff amendments which, unless otherwise stated, will be implemented on 1 April.
Handheld apparatus
The insertion of South Africa specific tariff subheadings and the insertion of items to provide for apparatus designed for use when carried in the hand or on the person.
National budget proposals
An increase in the rate of excise duties on motor vehicles from 25% ad valorem to 30% ad valorem. The substitution of various tariff subheadings to increase the rate of excise duties on goods from 5% ad valorem to 7% and from 7% ad valorem to 9%.
Plastic bags
An increase in the rate of environmental levy on plastic bags from 8c/bag to 12c/bag.
Incandescent light bulbs
An increase in the rate of environmental levy on incandescent light bulbs from R6.00 to R8.00 per globe.
Motor vehicles emissions tax
An increase in the motor vehicles emissions tax on passenger vehicles from R100 to R110 for every gram of CO2 emissions per kilometre above 120g CO2/km and, in the case of double cabs, from R140 to R150 for every gram of CO2 emissions per kilometre in excess of 175g CO2/km.
Fuel levy
An increase of 22c/litre in the rate of the general fuel levy from 315c/litre to 337c/litre and 300c/litre to 322c/litre on petrol and diesel respectively. The implementation date is 4 April.
RAF levy
An increase of 30c/litre in the Road Accident Fund (RAF) levy from 163c/ litre to 193c/litre on both petrol and diesel, and the diesel refund provisions are adjusted accordingly. The implementation date is 4 April.
Health Promotion Levy (HPL)
There are various tariff amendments detailed in an explanatory memorandum. These relate to the amendment to Part 7A of Schedule No 1 to the Act to align it with the revised rules. The amendments to Part 6 of Schedule No 4 to amend the General Note 3, as well as to delete Part 7 of Schedule No 4. The Amendments to Part 6 of Schedule No 5. Refund item 561.03 is inserted to provide for a refund instead of a rebate (ex499.02) from Schedule No 4 to align with the Duty at Source (DAS) principles. Amendments to Schedule No 5 to include reference to the HPL; and Note 3 in Part 5 of Schedule No 5 is amended as a consequence of the amendment of Part 6 of Schedule No 5, and rebate item 690.01 has been amended. Rebate item 690.02 has been deleted as a rebate item and inserted as a refund item 691.05 to allow for HPL goods to be used in the manufacture of HPL or other goods whereafter a refund can be claimed on a form DA66. Rebate item 691.02 is amended to align with similar provisions for perishable goods to allow for reprocessing or destruction and also to add the necessary control measures such as customs supervision, documentary evidence etc. Finally, as a result of the amendment to rebate item 691.02, rebate item 691.03 will be deleted.
