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SA Customs Tariff (Schedule 1 Part 1) Print

Section XXII
Special Classification Provisions
Chapter 99
Miscellaneous Classification Provisions

Additional Notes

1.

The articles referred to in heading 99.01 are to be classified in those headings only -

(a)

if the importer is a natural person and a holder of a valid travel document or passport from a SACU or SADC member state;

(b)

if the goods do not exceed a total combined net mass of 25 kg; and

(c)

once per person during a period of 30 days.

2.

For the purpose of tariff heading 99.02, the expression household consumables includes foodstuffs, cleaning preparations and similar goods of a kind intended for domestic household purposes.

3.

The person declaring goods in terms of tariff headings 99.01 and 99.02 shall, in addition to these Notes comply with the requirements of section 15, the rules for that section, any form for declaring goods and the directives issued by the Commissioner relating to such goods available on the SARS website or at the branch office where the person enters or leaves the Republic.

4.

Tariff heading 99.02 shall only apply -

(a)

if the total value of the goods does not exceeds R5000; and

(b)

in the case of persons leaving the Republic.

5.

The provisions of tariff heading 99.02 shall not apply to any alcoholic beverages and tobacco products.

6.

The goods must be cleared in terms of the provisions Chapters 1 to 98 of Part 1 of Schedule No. 1, if headings 99.01 and 99.02 do not apply.

7.

For the purposes of heading 99.92 -

(a)

Any word or expression in this item in relation to stores shall have the meaning assigned thereto in section 38A and the rules for that section.

(b)

Goods in free circulation supplied as stores to a foreign going ship or aircraft shall be cleared for export in terms of the provisions of heading 99.92 and not in terms of any other heading in Part 1 of Schedule No. 1.

8.

Heading 99.92 does not apply to the following goods that shall be cleared in accordance with the headings of Chapter 1 to Chapter 98 of Part 1 of Schedule No. 1:

(a)

Any goods supplied as spares of equipment;

(b)

Bonded goods;

(c)

Goods prohibited or restricted in terms of section 113;

(d)

Alcoholic beverages and tobacco products that are goods in free circulation; and

(e)

Fuel levy goods.

9.

Tariff subheading 9999.00.10 applies to personal effects (including sporting or recreational equipment), new or used, entered in terms of rebate items 406.02, 406.03, 406.05, 406.07, 407.01, 407.06, 409.01, 409.02, 412.03, 412.04 or 413.00 of Schedule No. 4 or shall apply mutatis mutandis to such personal effects exported.

10.

Tariff subheading 9999.00.20 applies to household furniture and other household effects, new or used, entered in terms of rebate items 406.02, 406.03, 406.05, 406.07, 407.01, 407.06, 409.01, 409.02, 412.03, 412.04 or 413.00 of Schedule No. 4 or shall apply mutatis mutandis to such household effects exported.

11.

For the purposes of this Chapter, "carbon emissions" means the carbon dioxide equivalent (CO2e) of greenhouse gas emissions as defined in the Carbon Tax Act, 2019.

Heading CD Description Unit General EU EFTA SADC
9901.00 Hand-made articles of:
9901.00.03 9 - Leather or imitation leather u free free free free
9901.00.05 5 - Wood u free free free free
9901.00.07 1 - Plaits and similar products of plaiting materials; basketwork, wickerwork and other articles, made directly to shape from plaiting materials u free free free free
9901.00.09 8 - Plastics u free free free free
9901.00.11 9 - Textiles u free free free free
9901.00.13 6 - Stone u free free free free
9901.00.15 2 - Glass u free free free free
9901.00.17 9 - Base metal u free free free free

Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.