On 03 December 2021, the International Trade Administration Commission of South Africa (ITAC) announced proposed changes to Schedule No.1 to the Customs and Excise Act, 1964 (Ordinary Customs Duty); Schedule No.3 to the Act,1964 (Industrial Rebates of Customs Duties); Schedule No.4 to the Act, 1964 (General Rebates of Customs Duties, Fuel Levy and Environmental Levy); Schedule No.5 to the Act, 1964 (Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy); and Schedule No.6 to the Act, 1964 (Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy) to Implement the Harmonized System (HS) 2022 and the effect of these changes on permits issued by ITAC.
In the Government Gazette of 22 October 2021, the Deputy Finance Minister published notices to amend the said Schedules to the Act, 1964 to implement the HS2022 version of the Harmonized Commodity Description and Coding System or HS Nomenclature.
These changes to the Schedules will be in effect from 01 January 2022. In light of the implementation of HS 2022 with effect from 01 January 2022, a permit issued by ITAC shall be regarded as having been issued for the amended item or tariff heading or subheading shown in the column for “Version 2022 (HS 2022)” if such permit has been, immediately prior to 01 January 2022, issued for the corresponding item or tariff heading or subheading for “Version 2017 (HS 2017)” listed in the correlation table on the SARS website.
Enquiries in regard to the Government Gazette notice may be directed to the Senior Manager: Import and Export Control, Marius Collins on (012) 394 3617 or the Senior Manager: Tariff Investigations I, Rika Theart on (012) 394 3674.
The Notice is accessible at :
https://www.gov.za/sites/default/files/gcis_document/202112/45568gen697.pdf