Sars on 25 August announced the substitution of tariff subheading 8704.21.75 ‘Other, with an engine capacity not exceeding 1 000 cm³ (excluding the vehicles of subheading 8704.21.77)’ in order to amend the description to engine capacity to not exceed 1000 cm3.
The substitution of item 126.04.02/8704.21.75 ‘Other, with an engine capacity not exceeding 1 000 cm³ (excluding the vehicles of subheading 8704.21.77)’ as a consequence of the amendment of the description of tariff subheading 8704.21.75.
The substitution of item 153.04.15/8704.21.75 ‘Other, with an engine capacity not exceeding 1 000 cm³ (excluding the vehicles of subheading 8704.21.77)’ as a consequence of the amendment of the description of tariff subheading 8704.21.75.
The reasoning is in Itac Report 543.
