Customs

Scrap Metal Amendments

On 09 July 2021, the South African Revenue Service (SARS) announced an amendment to Part 6 of Schedule No.1 to the Customs and Excise Act, 1964, by the removal of the Statistical unit column ensure that there is no duplication of the statistical unit in the Part as the statistical unit in Part 1 of Schedule No.1 to the Act, 1964 will be utilised for declaration processing.

The amendment is effective from 01 August 2021.

The amendments are:

193.00 EXPORT DUTY ON SCRAP METAL

193.01/72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel:

193.01.01/7204.10 Waste and scrap of cast iron

193.02/7204.2 Waste and scrap of alloy steel:

193.02.01/7204.21 Of stainless steel

193.02.03/7204.29 Other

193.02.05 7204.30 Waste and scrap of tinned iron or steel

193.03/7204.4 Other waste and scrap:

193.03.01/7204.41 Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings,

whether or not in bundles

193.03.03/7204.49 Other

193.03.05/7204.50 Remelting scrap ingots

193.04/7404.00 Copper waste and scrap

193.05/7602.00 Aluminium waste and scrap

The tariff amendment is accessible at:

https://www.sars.gov.za/wp-content/uploads/Embargo/Tariffs/2021/LSec-CE-TA-2021-53-Notice-R596-GG44820-Schedule-6P1-Scrapmetal-9-July-2021.pdf

Story by: Riaan de Lange

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