On 25 August Sars called for comment on its proposed draft amendments relating to various technical amendments in Part 1 of Schedule No 1 to the Act and Part 1 of Schedule No 4 of the Act “General Rebates of Customs Duties, Fuel Levy and Environmental Levy: Specific Rebates of Customs Duties”.
The draft amendments relate to (i) the substitute general note G to insert abbreviations and symbols used in the Schedule to the Act; (ii) Draft amendments relating to various technical amendments in Part 1 of Schedule No 1 to Act; (iii) substitution of note 2(a)(d) in chapter 27; (iv) creation of a separate 8-digit tariff subheading for mango juice classifiable in tariff heading 20.09 and deletion of tariff subheading 2008.99.60 with effect from 01 January 2017; and (v) Draft amendment in Part 1 of Schedule No 4 to the Act, to substitute rebate items 410.03/87.00/01.01, to remove the reference to rebate item 317.04 applicable to the Motor Industry Development Programme (MIDP), with effect from 01 January 2017.
The draft Rule Amendments contain:
- Explanatory Memorandum
- Draft amendment relating to substitute General Note G to insert abbreviations and symbols used in the Schedule to the Act
- Draft amendment relating to various technical amendments in Part 1 of Schedule No 1 to substitute Note 2(a)(d) in Chapter 27; create a separate 8-digit tariff subheading for mango juice classifiable in tariff heading 20.09; and delete tariff subheading 2008.99.60, with effect from 01 January 2017.
- Draft amendment in Part 1 of Schedule No. 4 to substitute rebate items 410.03/87.00/01.01, to remove the reference to Rebate Item 317.04 applicable to the MIDP with effect from 01 January 2017.
Comment is due by 08 September 2016.