In last week’s issue the headline article “South Africa’s HS2012 Published for Comments” detailed proposed amendments to the South African Customs and Excise Tariff due to HS2012 being introduced on 01 January 2011. If you have worked through the “Explanatory Memorandum” that was released by the South African Revenue Service (Sars) along with the other documentation you would have noted that on 01 January 2011 a new look Tariff will also be introduced. At present Schedule No.1 Part 1 i.e. “Ordinary Customs Duty” contains the following headings: • Heading; • Sub-Heading; • CD (Check Digit); • Article Description; • Statistical Unit; and • Rates of Duty (Customs Duty). From 01 January 2012, only the following headings will remain: • Heading / Subheading; • Article Description; • Statistical Unit; and • Rates of Duty. The amendments are explained in the following statement: “The Schedules to the Act have a new but improved look as a result of Customs Modernisation and the implementation of the Tariff Management System (TMS). Two columns are also being removed, namely the “Heading” and “CD” columns in Part 1 of Schedule No.1, as well as the “CD” column where it appears in Schedules Nos. 2 to 6”.