On 16 April 2021, the South African Revenue Service (SARS) published the following draft amendments to Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 in Notes 9 and 10 in Chapter 99 in order to apply the consolidated tariff subheadings 9999.00.10 and 9999.00.20 to various other rebate items in Schedule No.4, to the Act, 1964 on which comment is due by 17 May 2021:
By the substitution of Note 9 in Chapter 99 of Section XXII to Part 1 of Schedule No.1 with the following:
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.
By the substitution of Note 10 in Chapter 99 of Section XXII to Part 1 of Schedule No.1 with the following:
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 available on request.
Story by: Riaan de Lange