Customs

Sugar customs duty

The increase in all the rates of customs duty on sugar, classifiable under tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91 and 1701.99,  to 242.6c/kg in terms of the existing variable tariff formula. The increase relates to beet sugar, cane sugar, and other sugar.



Refund on spirituous beverages

The amendment of Part 1D of Schedule No 6 to the Customs and Excise Act to provide for a refund on spirituous beverages which have become off-specification, have been contaminated or have undergone post-manufacturing deterioration.

Motor vehicle components



The substitution of Note 5 to Chapter 98 of Schedule No1 Part 1 to the 1964 Customs and Excise Act – ordinary customs duty - concerning original equipment components (OEC) for certain motor vehicles. It reads:

5. Original equipment components for motor vehicles enumerated under heading 98.01 shall not include automotive components of which -

(i) the floor panels, body sides or roof panels are permanently attached to each other (except in the case of cabs for road tractors for semi-trailers of a vehicle mass exceeding 1 600 kg, for motor vehicles for the transport of goods of a vehicle mass exceeding 2 000 kg and a G.V.M. exceeding 3 500 kg and for chassis fitted with cabs of a mass exceeding 1 600 kg and a G.V.M. exceeding 3 500 kg in which case the cabs may be assembled and trimmed);

(ii) the engine and transmission assemblies, axles, radiators, suspension components, steering mechanisms, braking or electrical equipment or instrumentation are fitted to such floor pans or chassis frames; and

(iii) the bodies/cabs are fitted to floor pans or chassis frames (except in the case of vehicles of a mono-built construction of a vehicle mass exceeding 2 000 kg).