On 10 September the South African Revenue Service (Sars) released draft tariff amendments to Part 1 of Schedule No 1 to the Customs and Excise Act, 1964 (Ordinary Customs Duty) and Part 1F of Schedule No 6 to the Act, (Rebates and Refunds of Excise Duties, Fuel Levy, Road Accident Fund Levy, Environmental Levy and Health Promotion Levy: Rebates and Refunds of Specific Excise Duties on Mineral Products) by the insertion of 8-digit tariff subheadings for road rollers, with single and more than one roller, pedestrian controlled; and deletion of rebate items 623.27/105.10/01.01 and 623.27/105.10/02.01, on which comment is due by 25 September.
The proposed amendments provide for: (i) the insertion of 8-digit (South Africa and Southern African Customs Union (Sacu) specific) tariff subheadings for road rollers and to make a distinction between single and more-than-one-roller road rollers; and (ii) the deletion of two rebate items which have become redundant.
The insertion of tariff subheadings 8429.40.1 Road rollers, with a single roller, pedestrian controlled: 8429.40.11 “Of a width not exceeding 650 mm; 8429.40.19 Of a width exceeding 650 mm”; 8429.40.2 “Road rollers, with more than one roller, pedestrian controlled:”; 8429.40.21 “Of a width not exceeding 650 mm; 8429.40.29 Of a width exceeding 650 mm”; and 8429.40.90 “Other”. The substitution of tariff subheading 8429.40 “Tamping machines and road rollers.”
The deletion of rebate item 623.27/105.10/01.01 “Fuel supplied by Petroleum Oil & Gas Corporation of South Africa (SOC) Ltd for the trunkline-fill of the New Multi Product Pipeline (NMPP) from Island View Durban to Jameson Park, before 31 March 2012, not exceeding 154 744 400 li.” The Extent of Refund The duty in Part 2A of Schedule No 1.
The deletion of rebate item 623.27/105.10/02.01 “Fuel supplied by Sasol Oil (Pty) Limited for the secondary line-fill of the NMPP from Jameson Park to Alrode, from Alrode to Langlaagte and from Kendal to Waltloo, before 31 March 2012, not exceeding 20 358 410 li. The Extent of Refund - The duty in Part 2A of Schedule No.1.”