Customs

Tariff Amendments – 27 July 2012

Liquors and Cordials - Amendment On 27 July 2012 the South African Revenue Service (Sars) announced the amendment of Schedule No 6 to the Customs and Excise Act (the Act) by the deletion of the heading in Rebate Item 620.05/104.16.01/01.01 for containers holding 2li or less and deletion of the heading in Rebate Item 621.16/104.23.21/13.01 for liquors and cordials in containers holding 2 litres or less. The amendment with retrospective effect from 01 January 2012. Fermented Beverages – Correction Notice Sars announced on 27 July 2012 the correction notice published in a Government Gazette on 28 February 2011 to amend Schedule No. 6 to the Act by the substitution of Rebate Items 620.03/104.17.17/05.01 and 620.03/104.17.22/06.01, other fermented beverages and other mixtures of fermented beverages, as well as Rebate Item 620.07/104.15.07 for an alcoholic strength by volume exceeding 6.5% volume, but not exceeding 16.5% volume. The amendment with retrospective effect from 01 March 2011. Distillate Fuels - Amendment On 27 July 2012 Sars announced the amendment of Schedule No 6 to the Act by the substitution of Note 5(b) in Part 3 and by the substitution of Rebate Item 670.02/000.00/01.01 for distillate fuels and biodiesel used in the manufacture of the goods specified in Rebate Items 623.09, 623.10, 623.11, 623.12 and 623.13 as well as the substitution of Rebate Item 671.01/195 to 21/01.00 for specified aliphatic hydrocarbon solvents, as defined in Additional Note 1(ij) to Chapter 27 subject to a specific permit. The amendment with retrospective effect from 01 January 2012. Float Glass - Amendment Sars announced on 27 July 2012 the amendment of Schedule No. 2 to the Act by the deletion of Items 213.03/7005.29/14.06; 213.03/7005.29/15.06; 213.03/7005.29/16.06; 213.03/7005.29/20.06 and 213.03/7005.29/21.06 and by the substitution of Items 213.03/7005.29/17.06 and 213.03/7005.29/22.06 for float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked, of a thickness exceeding 2.5mm but not exceeding 3mm and 5mm but not exceeding 6mm respectively, originating in or imported from Indonesia. Natural Sodium Borates - Amendment On 27 July 2012 Sars announced the amendment of Part 1 of Schedule No 1 of the Act (a) Deletion of subheadings 2528.10 and 2528.90 for natural sodium borates and concentrates thereof, the substitution of subheading 2528.00, natural borates and concentrates thereof; (b) Substitution of heading 1605.58, from snails (other than sea snails) with snails (excluding sea snails; and (c) Substitution of subheading 4412.31 to amendment statistical unit from square metres to cubic meters. The amendment with retrospective effect from 01 January 2012.

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