Sars on 31 August published the following tariff amendments on which comment is due by 01 October 2018: (i) To Part 1 of Schedule No. 1 to implement the 2019 Southern African Development Community (SADC) Economic Partnership Agreement (EPA) phase-downs as well as various technical amendments, with effect from 01 January 2019; (ii) To Part 2A of Schedule No 1 to delete tariff items in Part 2A of Schedule No 1 as a consequence to a deletion in Part 1 of Schedule No 1, with effect from 01 January 2019; (iii) To Part 3 of Schedule No 1 to delete rebate item 315.05/7308.90.90/01.01 in Part 1 of Schedule No. 3 as a consequence to a deletion in Part 1 of Schedule No. 1; and insert rebate item 315.05/7308.90.99/01.01, with effect from 01 January 2019; (iv) To Part 2 of Schedule No 4 to delete rebate item 460.02/12.06/01.04 as it was created for goods entered for home consumption on or before 10 May 2002, with effect from 01 January 2019; and delete rebate item 460.07/39.19/01.04 in Part 2 of Schedule No 4 as it was created for goods entered for home consumption on or before 12 April 1997, with effect from 01 January 2019; (v) To Part 3 of Schedule No 5 to delete Note 1 to rebate item 537.00 applicable to the Motor Industry Development Programme (MIDP) and Notes 2 is renumbered as Note 1, to remove the reference to rebate item 317.04 applicable to MIDP, with effect from 01 January 2019; (vi) delete refund items 537.01, 537.01/8701.20/01.06, 537.01/87.02/01.04, 537.01/87.03/01.04, 537.01/87.04/01.04 and 537.01/87.06/01.04 are being deleted, as they were applicable to MIDP, with effect from 01 January 2019; and (vii) delete refund item 538.00/00.00/02.00 applicable to MIDP, with effect from 01 January 2019.
