Customs - Tariff Book Last updated: 01 Jan 2020
SA Customs Tariff (Schedule 1 Part 1)
This Section does not cover the following:
Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber(excluding hard rubber) (heading 40.16);
articles of leather or of composition leather (heading 42.05) or of furskin (heading 43.03), of a kind used in machinery or mechanical appliances or for other technical uses;
bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40,.44 or 48 or Section XV);
perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
transmission or conveyor belts or belting of textile material (heading 59.10) or other articles of textile material for technical uses (heading 59.11);
precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones of heading 71.16 (excluding unmounted worked sapphires and diamonds for styli) (heading 85.22));
parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
drill pipe (heading 73.04);
endless belts of metal wire or strip (Section XV);
articles of Chapter 82 or 83;
articles of Section XVII;
articles of Chapter 90;
clocks, watches or other articles of Chapter 91;
interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar interchangeble tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09);
articles of Chapter 95; or
typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 96.12 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 96.20.
Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:
Parts which are goods included in any of the headings of Chapters 84 or 85 (excluding headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings;
other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17;
all other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that in heading 84.87 or 85.48.
Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
Where a machine (including a combination of machines) consists of individual components (whether separate or inter-connected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.
For the purposes of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
The Commissioner may in his discretion and in the circumstances which he deems exceptional, in respect of an unassembled or disassembled machine, allow the provisions of General Note A. 2(a) to be applied also to an unassembled or disassembled machine of this Section which is imported in more than one consignment if the mass of such machine exceeds 500 t or is of a measurement for shipping purposes exceeding 500 m³, provided the application to enter the unassembled or disassembled machine in terms of this Note reaches the Commissioner prior to the importation of the first consignment.
Tools necessary for the assembly or maintenance of machines or appliances are to be classified with those machines or appliances if imported with them. Interchangeable tools imported with machines or appliances are also to be classified therewith if they form part of the normal equipment of the machines or appliances and are normally sold with them.
A reference in this Section to "portable" or to "mobile" is deemed to relate to machinery or other goods, irrespective of the mass or construction thereof, which can readily be moved, carried, transferred or conveyed by any means, for use on different premises and which are not for any reason in connection with the operation of the machinery or other goods, required to be attached permanently.
This Chapter does not cover the following:
electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles on or about the person;
articles of glass of heading 70.11;
machines and apparatus of heading 84.86;
vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18); or
electrically heated furniture of Chapter 94.
Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading 85.04.
For the purposes of heading 85.07, the expression "electric accumulators" includes those presented with ancillary components which contribute to the accumulator's function of the storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.
Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:
floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any mass;
other machines provided the mass of such machines does not exceed 20 kg. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines (heading 84.22), household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electrothermal appliances (heading 85.16).
For the purposes of heading 85.23:
"Solid-state non-volatile storage devices" (for example, "flash memory cards" or "flash electronic storage cards") are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, "FLASH E2PROM") in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;
the term "smart cards" means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM) in the form of chips.These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.
For the purposes of heading 85.34 "printed circuits" are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the "film circuit" technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, except elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements). The expression "printed circuits" does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements. Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 85.42.
For the purpose of heading 85.36, "connectors for optical fibres, optical fibre bundles or cables" means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.
Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43).
For the purposes of headings 85.41 and 85.42:
"Diodes, transistors and similar semiconductor devices" are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field;
"Electronic integrated circuits" are:
monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;
hybrid intergrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;
multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements.
multi-component integrated circuits (MCOs): a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components: silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 85.32, 85.33, 85.41, or inductors classifiable under heading 85.04, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps or pads. For the purpose of this definition:
"Components" may be discrete, manufactured independently then assembled on the rest of the MCO, or integrated into other components.
"Silicon based" means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die.
"Silicon based sensors" consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. "Physical or chemical quantities" relates to real world phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
"Silicon based actuators" consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movements.
"Silicon based resonators" are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.
"Silicon based oscillators" are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures. For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any other heading in this Schedule, except in the case of heading 85.23, which might cover them by reference to, in particular, their function.
For the purposes of heading 85.48, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, not capable of being recharged.
Subheading 8527.12 covers only cassette-players with built-in amplifiers, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
For the purposes of this Chapter the expression "recorded books as defined in Additional Note 1 to Chapter 85" means the oral narration of the text of printed publications, recorded onto gramophone records, magnetic tapes, compact discs or similar media without any added commentary.
|85.39||Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light-emitting diodes (LED) lamps:|
|8539.10||0||- Sealed beam lamp units||u||20%||free||free||free|
|8539.2||- Other filament lamps (excluding ultra-violet or infra-red lamps):|
|8539.21||-- Tungsten halogen:|
|8539.21.20||6||--- Identifiable for use solely or principally with motor vehicles (excluding quartz iodide lamps)||u||20%||free||free||free|
|8539.21.25||7||--- Quartz iodide lamps identifiable for use solely or principally with motor vehicles||u||free||free||free||free|
|8539.21.45||1||--- Other, of a power of 15 W or more but not exceeding 1 000 W and for a voltage exceeding 100 V but not exceeding 260 V||u||20%||10%||20%||free|
|8539.22||-- Other, of a power not exceeding 200 W and for a voltage exceeding 100 V:|
|8539.22.20||2||--- Projector lamps||u||free||free||free||free|
|8539.22.45||8||--- Other, of a power of 15 W or more and for a voltage not exceeding 260 V||u||20%||free||free||free|
|8539.29.10||1||--- Carbon filament lamps||u||free||free||free||free|
|8539.29.15||0||--- Projector lamps||u||free||free||free||free|
|8539.29.20||7||--- Radiator lamps||u||free||free||free||free|
|8539.29.25||8||--- Torch lamps||u||free||free||free||free|
|8539.29.45||2||--- Lamps, identifiable for use solely or principally with motor vehicles||u||21%||free||free||free|
|8539.29.50||9||--- Other, vacuum type, of less than 15 W||u||20%||free||free||free|
|8539.29.57||6||--- Other, of a power exceeding 200 W but not exceeding 1 000 W and for a voltage exceeding 100 V but not exceeding 260 V||u||20%||free||free||free|
|8539.29.60||6||--- Other, not exceeding 100 W, identifiable for use solely or principally in headlamps for miners||u||free||free||free||free|
|8539.3||- Discharge lamps (excluding ultra-violet lamps):|
|8539.31||-- Fluorescent, hot cathode:|
|8539.31.45||6||--- Linear (excluding mercury vapour lamps) of a length of 600 mm or more but not exceeding 2 500 mm, of a diameter of 25 mm or more but not exceeding 40 mm and of 20 W or more but not exceeding 105 W||u||20%||free||free||free|
|8539.32||-- Mercury or sodium vapour lamps; metal halide lamps:|
|8539.32.45||2||--- Fluorescent lamps, linear (excluding mercury vapour lamps) of a length of 600 mm or more but not exceeding 2 500 mm, of a diameter of 25 mm or more but not exceeding 40 mm and of 20 W or more but not exceeding 105 W||u||20%||free||free||free|
|8539.39.45||7||--- Fluorescent lamps, linear (excluding mercury vapour lamps) of a length of 600 mm or more but not exceeding 2 500 mm, of a diameter of 25 mm or more but not exceeding 40 mm and of 20 W or more but not exceeding 105 W||u||20%||free||free||free|
|8539.4||- Ultra-violet or infra-red lamps; arc-lamps:|
|8539.41||0||-- Arc lamps||u||20%||free||free||free|
|8539.49.10||9||--- Ultra-violet lamps||u||15%||free||free||free|
|8539.49.20||6||--- Infra-red lamps||u||20%||free||free||free|
|8539.50||- Light-emitting diode (LED) lamps:|
|8539.50.10||6||-- Of the screw-in, bayonet or similar types||kg||free||free||free||free|
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