Sars on 10 December 2015 published technical amendments made in Schedules Nos. 1, 2, 3, 4 and 5 to the Act to be effective on 01 January 2016. The publication included an explanatory memorandum.
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 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 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 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 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.