The South African Revenue Service (Sars) on 04 April published a Correction Notice of the earlier notice of 29 March.
The Correction Notice is effective from 01 April for the correction to Part 1 of Schedule No.1 of the Customs and Excise Act, 1964 by the substitution of tariff subheading 8471.49.90 to change the wording from "with a screen size exceeding 45cm" to "other". The rates of customs duty remain free.
The telling tale that the tariff subheading is an ‘other’ in description is the last two digits ‘90’. In the Harmonised System (HS) the digit ‘9’ in the latter part of the tariff subheading denotes ‘other’.
Story by: Riaan de Lange