In last week’s issue, ‘January Tariff 2016 – Amendments expected – Anytime Now’, we said that we anticipated the publication in January 2016 of Schedules No. 1, 2, 3, 4 and 5 to the Customs and Excise Act No. 91 of 1964 to be effective on 01 January 2016. These were subsequently published on 10 December 2015.
The publication included a 14-page ‘Explanatory Memorandum’, which in the opening paragraph indicates that ‘the tariff amendments are technical in nature and will have no effect on the duty structure’. If you are interested in obtaining a copy, just send us an email with the title of the article in your email’s subject line.
In summary the amendment of Part 1 of Schedule No. 1 to the Act is to create separate 8-digit tariff subheadings classifiable in Tariff Chapters 9, 29, 32, 34, 38, 39, 72, 87 and 98.
The amendment of Schedule No. 2 to the Act is to delete anti-dumping items 215.02/8716.80.10/01.08; 215.02/8716.80.10/02.08; and 215.02/8716.80.10/03.08; and to insert anti-dumping items 217.02/8716.80.10/01.08; 217.02/8716.80.10/02.08; and 217.02/8716.80.10/03.08.
The amendment of Part 1 of Schedule No. 3 to the Act is to (i) delete rebate item 304.07/23.04/01.04 as it has become redundant; (ii) delete the notes to rebate item 317.04; and (iii) delete rebate items 317.04/98.01/01.04 to 317.04/98.01/05.04.
The amendment of Part 2 of Schedule No. 4 is to (i) delete rebate item 460.27/00.00/01.00 as it has become redundant; (ii) delete note 1 to rebate item 460.17 and renumber notes 2 to 3 as notes 1 to 2; (iii) substitute note 1(b) to rebate item 460.17; and (iv) delete rebate items 460.17/00.00/02.00, 460.17/8701.20/01.06, 460.17/87.02/01.04, 460.17/87.03/01.04, 460.17/87.04/01.04 and 460.17/87.06/01.04 applicable to the Motor Industry Development Programme (MIDP).
To substitute rebate item 497.00 in Part 5 of Schedule No. 4 to the Act to restructure the notes in line with the structure for notes in other schedules.
The amendment of Part 3 of Schedule No. 5 to the Act to delete refund item 539.01/2710.1/01.05 as the expiry was 31 March 2012.
The amendment of General Notes to Schedule No. 1 to the Act, with Note K.6 is substituted to include Namibia to the Southern African Development Community (SADC) Protocol on Trade.
