On 26 March 2015 and then again on 27 March 2015 Sars published tariff amendments giving effect to announcements made by the finance minister in his 2015 Budget Review - in relation to digital cinema projectors, fuel levy increases and Road Accident Fund levy increases - effective from 01 April 2015.
The tariff amendments relate to (i) Part 2B of Schedule No.1 of the Act, 1964, the abolishment of the ad valorem duty on digital cinema projectors above R250 000; (ii) Part 1 of Schedule No. 1 of the Act, 1964, the insertion of items 8528.69.10 and 8528.69.90 to make provision for digital cinema projectors above R250 000; (iii) Part 5A of Schedule No.1 of the Act, 1964, the increase in the rate of general fuel levy from 224,5c/li to 255c/li on petrol, and from 209,5c/li to 240c/li on diesel, respectively; (iv) Part 5B of Schedule No.1 of the Act, 1964 the increase in the Road Accident Fund (RAF) levy on both petrol and diesel from 104c/li to 154c/li; and (v) Part 3 of Schedule No.6 of the Act, 1964, the amendment as a consequence to the increase in the fuel levy and RAF levy