On 14 November 2014 Sars published draft tariff amendments in Tariff Chapter 99 in Part 1 of Schedule No.1 to the Act (Personal and Household Effects) for comment by 28 November 2014. This draft amendment proposes the insertion of Additional Notes 9 and 10 in Chapter 99; the substitution of the descriptions of tariff subheadings 9999.00.10 and 9999.00.20; and the insertion of "kg" as the statistical unit.
The draft amendment will ensure that personal and household effects, new or used, can be either imported or exported under the same commodity code in Schedule No. 4 to the Act (General Rebates of Customs Duties, Fuel Levy and Environmental Levy).
Tariff Chapter 99 is a South African specific Tariff Chapter, along with Tariff Chapter 98 “Original Equipment Components” or OEC – the tariff for the motor industry.
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