On 09 July 2021, the South African Revenue Service (SARS) announced the substitution of notes 9 and 10 in Chapter 99 “Miscellaneous Classification Provisions” of Section XXII to Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 in order to include the use of the consolidated tariff subheadings to be used for other rebate items that allow for duty relief on personal and household effects.
The Notes read:
9.Tariff subheading 9999.00.10 applies to personal effects (including sporting or recreational equipment), new or used, entered in terms of rebate items 406.02, 406.03, 406.05, 406.07, 407.01, 407.06, 409.01, 409.02, 412.03, 412.04 or 413.00 of Schedule No.4 or shall apply mutatis mutandis to such personal effects exported.
10. Tariff subheading 9999.00.20 applies to household furniture and other household effects, new or used, entered in terms of rebate items 406.02, 406.03, 406.05, 406.07, 407.01, 407.06, 409.01, 409.02,
412.03, 412.04 or 413.00 of Schedule No.4 or shall apply mutatis mutandis to such household effects exported
The tariff amendment is accessible at:
Story by: Riaan de Lange