On 11 August 2014 Sars published draft notices proposing amendments in relation to plastic bags in Part 1 (Ordinary customs duty) and Part 3A (Environmental Levy) of Schedule No. 1 of the Customs and Excise Act.
According to Sars these drafts are intended to amend the scope of plastic carrier bags and plastic flat bags subject to environmental levy by including those bags made from any thermoplastics material and to remove the current printing requirements.
The draft tariff amendments for Part 1 of the Act propose to (i) delete tariff subheadings 3923.21.05, 3923.21.15, 3923.29.05 and 3923.29.15; and (ii) insert tariff subheadings 3923.21.07, 3923.21.17, 3923.29.40 and 3929.29.50. The draft tariff amendments for Part 3A of the Act propose to (i) delete item numbers 147.01.01, 147.01.03, 147.01.05 and 147.01.07; and (ii) insert item numbers 147.01.01, 147.01.03, 147.01.05 and 147.01.07. These tariff amendments are proposed as a consequence to the amendment of plastic carrier bags and plastic flat bags (VC-8087 of 2013), published by the National Regulator for Compulsory Specifications (NRCS) in Government Gazette No. 35707 of 28 September 2012, with the effective date of 06 March 2014.
Comment is due by 12 September 2014.
