Customs - Tariff Book Last updated: 01 Jan 2020
SA Customs Tariff (Schedule 1 Part 1) Print
Notes
1.
Motor vehicle manufacturers importing original equipment components provided for in this Chapter must be approved by the International Trade Administration Commission.
2.
Automotive components described in any other Chapter of Schedule No. 1 shall, if imported by a motor vehicle manufacturer approved by the International Trade Administration Commission for the assembly or manufacture of motor vehicles specified in this Chapter, be deemed to be original equipment components classifiable in this Chapter.
3.
Original equipment components under the provisions of this Chapter shall include all automotive components as defined in Note 8 for incorporation in motor vehicles specified in this Chapter, but shall not include consumables or materials if not cut to size or shape or made up suitable for such use.
4.
(a)
"Consumables" mean those goods which are used in the manufacture of motor vehicles and components therefor, but do not form part of such motor vehicles or components.
(b)
Any reference in this Chapter to a tariff heading comprising two digits followed by a point and two noughts (for example 01.00) shall, for the purposes of Note 5 to this Part, be construed as referring to all tariff headings in Part 1 of this Schedule the first two digits of which correspond to the two digits referred to in this Part.
5.
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).
6.
The expression "vehicle mass" shall be taken not to include the mass of any fuel or water but to include the mass of any lubricants, spare wheel and tools which are supplied as standard equipment.
7.
The expression "mono-built" shall be taken to mean a vehicle:
(i)
without a chassis frame in which the body itself supports the engine, transmission and axles; or
(ii)
of unitary body construction, with or without certain elements of the chassis incorporated in the body.
8.
For the purposes of this Chapter "automotive components" means a new article which can be identified as being suitable for use in the manufacture of motor vehicles manufactured under rebate items 317.03 and 317.07 or original equipment components, including carpet cut to floorpan shape, leather seat covers cut to size, unfinished articles, including blanks and rough castings, having the essential character of automotive components.
| Heading | CD | Description | Unit | General | EU | EFTA | SADC |
|---|---|---|---|---|---|---|---|
| 9801.00 | Original equipment components: | ||||||
| 9801.00.05 | 3 | - Tyres for the goods described in tariff subheadings 9801.00.10 to 9801.00.55 | kg | 20% | 20% | 20% | 20% |
| 9801.00.10 | 0 | - For road tractors for semi-trailers of subheading 8701.20 of a vehicle mass not exceeding 1 600 kg (excluding tyres) | kg | 20% | 20% | 20% | 20% |
| 9801.00.15 | 0 | - For road tractors for semi-trailers of subheading 8701.20 of a vehicle mass exceeding 1 600 kg (excluding tyres) | kg | 20% | 20% | 20% | 20% |
| 9801.00.20 | 7 | - For motor vehicles for the transport of ten or more persons including the driver, of heading 87.02 of a vehicle mass not exceeding 2 000 kg (excluding tyres) | kg | 20% | 20% | 20% | 20% |
| 9801.00.25 | 8 | - For motor vehicles for the transport of ten or more persons, including the driver of heading 87.02 of a vehicle mass exceeding 2 000 kg (excluding vehicles of subheading 8702.10.10 and tyres) | kg | 20% | 20% | 20% | 20% |
| 9801.00.30 | 4 | - For motor cars (including station wagons) of heading 87.03 (excluding tyres) | kg | 20% | 20% | 20% | 20% |
| 9801.00.40 | 1 | - For motor vehicles for the transport of goods of heading 87.04, of a vehicle mass not exceeding 2 000 kg or of a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab (excluding shuttle cars and low construction flame-proof vehicles, for use in underground mines and off-the-road logging trucks; excluding tyres) | kg | 20% | 20% | 20% | 20% |
| 9801.00.45 | 2 | - For motor vehicles for the transport of goods of heading 87.04, of a vehicle mass exceeding 2 000 kg or a G.V.M. exceeding 3 500 kg, or of a mass exceeding 1 600 kg and of a G.V.M. exceeding 3 500 kg per chassis fitted with a cab (excluding shuttle cars and low construction flame-proof vehicles for use in underground mines and off-the-road logging trucks; excluding tyres) | kg | 20% | 20% | 20% | 20% |
| 9801.00.50 | 9 | - For chassis fitted with engines of heading 87.06, of a mass not exceeding 1 600 kg, or of a G.V.M. not exceeding 3 500 kg (excluding those for dumpers designed for off-highway use, shuttle cars and low construction flame-proof vehicles, for use in underground mines and off-the-road logging trucks; excluding tyres) | kg | 20% | 20% | 20% | 20% |
| 9801.00.55 | 8 | - For chassis fitted with engines of heading 87.06, of a mass exceeding 1 600 kg and a G.V.M. exceeding 3 500 kg (excluding those for shuttle cars and low construction flame-proof vehicles for use in underground mines and off-the-road logging trucks; excluding tyres) | kg | 20% | 20% | 20% | 20% |
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 item 407.01 of Schedule No. 4 or 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 item 407.06 of Schedule No. 4 or to such household effects exported.
| 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 |
| 9902.00 | 8 | Household consumables | u | free | free | free | free |
| 9992.00 | 2 | Stores for foreign-going ships and aircrafts | free | free | free | free | |
| 9999.00 | Personal and household effects, new or used: | ||||||
| 9999.00.10 | 5 | - Personal effects, new or used | kg | free | free | free | free |
| 9999.00.20 | 2 | - Household furniture and other household effects, new or used | kg | free | free | free | free |
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