On 02 March the South African Revenue Service (Sars) published numerous amendments with regard to “Goods Imported by Immigrants, Tourists, Returning Residents and other Passengers, for Personal Use”. The amendments relate to amendments to “Additional Notes” of Tariff Chapter 99 of Schedule No.1 Part 1 to the Customs and Excise Act, “Miscellaneous Classification Provisions”, and the insertion of tariff headings 99.01 and 99.02. The insertion of tariff heading 99.01 (Hand-made Articles of:), tariff subheadings 9901.00.03, 9901.00.05, 9901.00.07, 9901.00.09, 9901.00.11, 9901.00.13, 9901.00.15, 9901.00.17, and 9902.00 (Household Consumables). Tariff amendments were also published in respect of the Notes to Rebate Item 407.00 (Goods Imported by Immigrants, Tourists, Returning Residents and other Passengers, for Personal Use) and Rebate Item 410.00 (Goods for Industrial or Commercial Purposes), as well as the insertion of Rebate Item 410.04. The insertion of Rebate Item 410.04 relates to tariff heading 99.01. Amendments to the Value-added Tax (VAT) Act were also published with respect to Rebate Items 407.02 and 410.00. These amendments relate to the exemption of VAT on imported goods by the parties as contemplated above.