On 24 December 2020, the South African Revenue Service (SARS) published a number of miscellaneous tariff amendments, effective from 01 January 2021:
- Part 4 of Schedule No. 6, the Act, 1964 by the insertion of Note 5 in order to administer Refunds of Environmental Levy on tyres by qualifying persons having the necessary documentary evidence that the tyres have been sold to them by the manufacturer of tyres.
- Part 1 of Schedule No.4, the Act, 1964 by the insertion of Rebate Item 413.00 in order to make provision for ship or aircraft stores consumed in South Africa.
- Part 3 of Schedule 2, the Act, 1964 by the substitution of Safeguard Item 260.03/7318.15.39/01.08 to include Thailand in the list of countries liable to payment of Safeguard Duties – ITAC Minute M11/2019.
- Part 1B of Schedule 6, the Act, 1964 by the insertion of various notes to provide for destruction of alcoholic beverages that have become off-specification, contaminated or have undergone post-manufacturing deterioration to be destroyed at premises other than the Customs and Excise Manufacturing Warehouse or SVM.
- Part 1C of Schedule No.6, the Act, 1964 by the insertion of various notes to provide for destruction of alcoholic beverages that have become off-specification, contaminated or have undergone post-manufacturing deterioration to be destroyed at premises other than the Customs and Excise Manufacturing Warehouse or SVM.
- Part 1 of Schedule No.1, the Act, 1964 to provide for technical amendments by the insertion of new 8-digit tariff subheadings for Chapters 11 and 30 (with effect from 1 January 2021).
- Part 1 of Schedule No.1, the Act, 1964 to give effect to various technical amendments in terms of Chapters 44, 72 and 94 (with effect from 1 January 2021).
- Part 2 of Schedule No.4, the Act, 1964 to increase the annual rate quota for bone-in cuts of the species Gallus Domesticus, frozen and imported from or originating in the United States of America (USA) – ITAC Minute M06/2020 (with retrospective effect from 1 April 2020); and
- Part 1 of Schedule No.1, the Act, 1964 by the insertion of tariff subheadings 3208.20.20, 3906.90.30 and 3906.90.40 in order to increase the rate of customs duty on acrylic resins from 10% and free to 15% – ITAC Report No. 600.
A copy of the Notice is available on request.
Story by: Riaan de Lange