2020 tariff amendments On 22 November the South African Revenue Service (Sars) published tariff amendments to Schedules No 1 “Ordinary Customs Duty”, No 4 “General Rebates of Customs Duties, Fuel Levy and Environmental Levy”, No 5 “Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy”, and No 6 “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy” to the Customs and Excise Act, 1964. The tariff amendments serve to implement changes to the tariffs of the European Union (EU) and the Southern African Development Community (SADC) Economic Partnership Agreement (EPA) and other miscellaneous tariff amendments for implementation on 01 January 2020. ‘CO2e’ and ‘t’ abbreviation The insertion, in general note G “Abbreviation and Symbol” to Schedule No 1 to the Act, ‘CO2 e’ to mean CO2 equivalent, and to amend Note 47 to read as ‘t’ to mean ton/tonne. Cake wheat flour and white bread flour The substitution of Additional Notes 1(a) and 1(b) in Chapter 11 of Section II to Part 1 of Schedule No 1 to the Act “Ordinary Customs Duty”, which is due to the merger of government departments. Fish tariff amendments The tariff amendments of Part 1 of Schedule No 1 to the Act, “Ordinary Customs Duty” to implement changes to the rates of customs duties. Miscellaneous tariff amendments Technical and other miscellaneous tariff amendments in Part 1 of Schedule No to the Act, “Ordinary Customs Duty”. Personal and household effects The substitution of Note 5 in Schedule No 4 to the Act, “General Rebates of Customs Duties, Fuel Levy and Environmental Levy” to reference forms DA 331 and TC-01 which refer to a traveller card used at ports of entry to declare personal and household effects. Agricultural Department name change The substitution of Note 2 in Part 1 of Schedule No 4 to the Act “General Rebates of Customs Duties, Fuel Levy and Environmental Levy”, by the substitution of Item 409.00, due to the name change to the Department of Agriculture, Land Reform and Rural Development. The substitution of various rebate items in Part 2 of Schedule No 4 to the Act, “General Rebates of Customs Duties, Fuel Levy and Environmental Levy”, due to the name change to the Department of Agriculture, Land Reform and Rural Development. MIDP Refund Items deleted The deletion, in Part 3 of Schedule No 5 of Act, “Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy: Miscellaneous Refunds of Customs Duties and Fuel Levy”, of Refund Items 537.00 and 537.02/87.00/01.02, as they were applicable to the Motor Industry Development Programme (MIDP) up to and including 31 December 2018. RAF Rebate Items deleted The deletion in Part 3 of Schedule No 6 of the Act, “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy” of redundant rebate items 672.01, 672.01/105.10/01.01 and 672.01/105.10/02.01.