The South African Revenue Service (Sars) published draft notices on the proposed changes to the Schedules to the Act, 1964 to account for the HS Nomenclature recommendations, to be introduced on 01 January 2017, which were accepted as a result of the Customs Co-operation Council's or CCC (known as the WCO) on 27 June 2014, and the complementary amendments accepted as a result of its 11 June 2015 recommendations.
Comment was due by 30 June 2016, but had been extended to 29 July 2016.
Sars published the following related documents:
- Draft explanatory memorandum.
- Amendment of Part 1 of Schedule No. 1 to the Act, 1964 - These documents contains inter alia the recommendations made by the WCO on a 6-digit level, as well as the consequential amendments on a national (8-digit) level.
- Amendment of Schedule 1 Part 2 to the Act, 1964 - Consequential amendments as a result of the HS 2017 amendment implemented in Part 1 of Schedule No. 1 to the Act, 1964: Draft amendments to Schedule 1 Part 2 Section A to the Act, 1964; and Draft amendments to Schedule 1 Part 2 Section B to the Act, 1964.
- Amendment of Schedule No. 2 to the Act, 1964 - Consequential amendments as a result of the HS 2017 amendment implemented in Part 1 of Schedule No. 1 to the Act, 1964: Draft amendment to Schedule 2 Part 1 to the Act, 1964.
- Amendment of Schedule No. 3 to the Act - Consequential amendments as a result of the HS 2017 amendment implemented in Part 1 of Schedule No. 1 to the Act, 1964: Draft amendments to Schedule 3 Part 1 to the Act, 1964.
- Amendment of Schedule No. 6 Consequential amendments as a result of the HS 2017 amendment implemented in Part 1 of Schedule No. 1 to the Act, 1964: Draft amendments to Schedule 6 to the Act, 1964.
- Correlation table Schedule 1 Part 1 to the Act, 1964, 2016/2017 - The correlation tables serve as guides to assist with the transposition of goods on a national level.