On 02 November the South African Revenue Service (Sars) published draft tariff amendments to the Schedules to the Customs and Excise Act (the Act): (i) Schedule No.1 Part 1 to the Act - with effect from 01 January 2013; (ii) Schedule No.1 Part 2B to the Act - with retrospective effect from 01 July 2012; (iii) Schedule No. 3 to the Act - with retrospective effect from 09 April 2010; (iv) Schedule No. 3 to the Act - with effect from 1 January 2012; (v) Schedule No. 4 to the Act - with retrospective effect from 01 January 2012; (vi) Schedule No. 4 to the Act - with effect from 01 January 2013; and (vii) Schedule No. 5 to the Act - with effect from 01 January 2013. The proposed tariff amendments are too numerous to address in this column as they cover a range of tariff subheadings across the Schedule of the Tariff Book (Schedules to the Act.) Comment is due by 15 November 2012.