Customs

Sars Tariff Amendments - Comment due

On 23 June the South African Revenue Service (Sars) called for comment by 06 July on the following proposed tariff subheading amendments in the Schedules of the Customs and Excise Act No 91 of 1964 (the Act):

Part 1 of Schedule No 1 to insert 8-digit tariff subheadings to make a distinction between antimicrobials for human use and those for veterinary use in tariff headings 29.41, 30.03 and 30.04; to make provision for “other” under tariff subheading 3920.20.9; and to substitute statistical unit of tariff subheading 9506.99.20.

Part 1 of Schedule No 1 to amend the structure of fowls of the species Gallus domesticus (chicken) under tariff subheadings 0207.12 and 0207.14.2.

Part 1 of Schedule No 2 is amended as a consequence of the restructuring in Part 1 of the Schedule No 1 to amend the structure of fowls of the species Gallus domesticus.

Part 2 of Schedule No 4 is amended as a consequence of the restructuring in Part 1 of Schedule No 1 to amend the structure of fowls of the species Gallus domesticus.

Part 1F of Schedule No 6 is amended to insert refund item 624.14 on distillate fuel received in a licensed customs and excise manufacturing warehouse for the express purpose of blending with heavy fuel oil classifiable in tariff subheading 2710.12.35 at a ratio not exceeding 30% of distillate fuel used in the manufacture of intermediate fuel oil.

Part 3 of Schedule No 6 to insert refund item 670.13/000.00/01.00 on distillate fuel received in a licensed customs and excise manufacturing warehouse for the express purpose of blending with heavy fuel oil classifiable in tariff subheading 2710.12.35 at a ratio not exceeding 30% of distillate fuel used in the manufacture of intermediate fuel oil.

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