Sars on 03 May 2016 published draft notices on the proposed changes to the schedules to the Act to account for the Customs Co-operation Council's (known as the World Customs Organisation or WCO) Harmonised System (HS) 2017 Nomenclature recommendations, to be introduced on 01 January 2017, which were accepted on 27 June 2014, and the WCO's complementary amendments accepted as a result of its 11 June 2015 recommendations.
Comment is due by 30 June 2016.
Sars published an Explanatory Memorandum which elaborates specific HS 2017 amendments, as well as the following documents:
- Draft explanatory memorandum
- Amendment of Part 1 of Schedule No. 1 to the Act - These documents contain 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 - Consequential amendments as a result of the HS 2017 amendment implemented in Part 1 of Schedule No. 1 to the Act: Draft amendments to Schedule 1 Part 2 Section A to the Act; and Draft amendments to Schedule 1 Part 2 Section B to the Act.
- Amendment of Schedule No. 2 to the Act - Consequential amendments as a result of the HS 2017 amendment implemented in Part 1 of Schedule No. 1 to the Act: Draft amendment to Schedule 2 Part 1 to the Act.
- 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: Draft amendments to Schedule 3 Part 1 to the Act.
- 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: Draft amendments to Schedule 6 to the Act.
- Correlation table Schedule 1 Part 1 to the Act, 2016/2017 - The correlation tables serve as guides to assist with the transposition of goods on a national level.
