On 02 September 2022, the South African Revenue Service (SARS) announced the immediate insertion, in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964, of Additional Notes 5 and 6 in Chapter 87 “Vehicles (Excluding Railway or Tramway Rolling-Stock), and Parts and Accessories Thereof” of Section XVII “Vehicles, Aircraft, Vessels And Associated Transport Equipment” in order to provide for an incomplete bicycle having the essential character of a complete bicycle of Tariff Chapter 87.
By the insertion of the following additional notes:
5. Tariff subheading 87.12 includes incomplete bicycles, having the essential character of the complete bicycle.
6. For the purposes of Additional Note 5, an incomplete bicycle, whether or not assembled, is to comprise at least the following components -
(a) The frame; plus
(b) Any three of the following major components:
(i) One or both wheels;
(ii) The steering unit;
(iii) The brake set;
(iv) The drivetrain;
(v) The fork.
Insofar as the components listed under (b) are incomplete and/or unassembled, General Rule of Interpretation 2 will find application.