Tariff Amendments 2018

The Tariff Amendments are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the black navigation pane above.
 
The implementation date has been indicated in bold where it differs from the publication date of a particular Notice for ease of reference.
 
Notes 
The publication details are no longer available prior to the actual publication of a Gazette. Therefore, Tariff Amendments will be added to the SARS website without the publication details and then replaced as soon as the details are received on the next day.
 
 
Publication Details ​​ ​Description ​​ ​ Implementation Date ​​
​Date                     GG and
Notice Numbers
​6 April 2018 ​GG.41564
R.422

​Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10 and 1101.00.90 to reduce the rate of customs duty on wheat and wheaten flour from 71,63c/kg and 107,45c/kg to 39,49c/kg and 59,23c/kg respectively, in terms of the existing variable tariff formula – Minute 01/2018

6 April 2018​​
​23 March 2018 ​GG.41515
R.348

​Amendment to Part 1 of Schedule No. 1, by the insertion of new-8-digit tariff subheadings 8517.62.20, 8517.69.10 and 8517.69.90 for apparatus designed for use when carried in the hand or on the person

1 April 2018
​23 March 2018 ​GG.41515
R.347

​Amendment to Part 2B of Schedule No. 1, to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2018 –

  • by the substitution of Note 2 to increase the maximum ad valorem excise duties on motor vehicles from 25% to 30%;
  • by the insertion of items 124.37.11 and 124.37.15 to provide for apparatus designed for use when carried in the hand or on the person; and
  • by the substitution of various tariff subheadings to increase the ad valorem excise duties on goods from 5% to 7% and, from 7% to 9% respectively.

 

1 April 2018
​23 March 2018 ​GG.41515
R.346

​Amendment to Part 3A of Schedule No. 1, by an increase in the rate of environmental levy on plastic bags from 8c/bag to 12c/bag to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2018

1 April 2018
​23 March 2018 ​GG.41515
R.345

​Amendment to Part 3C of Schedule No. 1, by an increase in the rate of environmental levy on incandescent light bulbs from R6.00 to R8.00 per globe to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2018

1 April 2018
​23 March 2018 ​GG.41515
R.344

​Amendment to Part 3D of Schedule No. 1, by an increase in the motor vehicles emissions tax on passenger vehicles from R100 to R110 for every gram of CO2 emissions per kilometre above 120g CO2/km and, in the case of double cabs, from R140 to R150 for every gram of CO2 emissions per kilometre in excess of 175g CO2/km to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2018

1 April 2018
​23 March 2018 ​GG.41515
R.343

​Amendment to Part 5A of Schedule No. 1, by an increase of 22c/li in the rate of the general fuel levy from 315c/li to 337c/li and 300c/li to 322c/li on petrol and diesel respectively to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2018

4 April 2018
​23 March 2018 ​GG.41515
R.342

​Amendment to Part 5B of Schedule No. 1, by an increase of 30c/li in the RAF levy from 163c/li to 193c/li on both petrol and diesel to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2018

4 April 2018
​23 March 2018 ​​GG.41515
R.349

​Amendment to Part 3 of Schedule No. 6, as a consequence to the increase in the fuel levy as announced by the Minister of Finance in his budget speech of 21 February 2018, the diesel refund provisions are adjusted accordingly

​4 April 2018
​23 March 2018 GG.41515

Explanatory memorandum on the Health Promotion Levy

​23 March 2018 ​GG.41515
R.354

Amendment to ​Part 7A of Schedule No. 1 to align it with the revised rules

1 April 2018
​23 March 2018 ​GG.41515
R.351

​Amendments to Part 6 of Schedule No. 4 to amend the General Note 3, as well as to delete Part 7 of Schedule No. 4

1 April 2018
​23 March 2018 ​GG.41515
R.352

Amendments to Part 6 of Schedule No. 5 are as follows:

  • Note 3 is amended to indicate that prescribed form must reflect the item applicable and the tax type code; and
  • Refund item 561.03 is inserted to provide for a refund instead of a rebate (ex499.02) from Schedule No. 4 to align with the DAS principles.

 

1 April 2018
​23 March 2018 ​GG.41515
R.353

​Amendments to Schedule No. 5 are as follows:

  • Note 8 is amended to include the reference to section 54J in order to apply to Health Promotion Levy; and
  • Note 3 in Part 5 of Schedule No. 5 is amended as a consequence to the amendment of Part 6 of Schedule No. 5.

 

1 April 2018
​23 March 2018 ​GG. 41515
R.350

Amendments to Part 5 of Schedule No. 6 are as follows:

  • Rebate item 690.01 has been amended to remove the reference to "(b) are being removed in bond" in line with DAS principles where no in-bond movements are allowed;
  • Rebate item 690.02 has been deleted as a rebate item and inserted as a refund item 691.05 to allow for HPL goods to be used in the manufacture of HPL or other goods where after a refund can be claimed on a DA 66;
  • Rebate item 691.02 has been amended to align with similar provisions for perishable goods to allow for reprocessing or destruction and also to add the necessary control measures such as customs supervision, documentary evidence, etc.; and
  • As a result of the amendment to rebate item 691.02, rebate item 691.03 has become redundant and will be deleted.

 

1 April 2018
​9 March 2018

​GG.41489 R.208

Notification of the date on which the Harmonized System Explanatory Notes amending Supplement Nos. 1 and 2 become effective in terms of section 47(8)(b) of the Customs and Excise Act, 1964​

​9 March 2018
​21 February 2018 ​Taxation Proposals as tabled by the Minister of Finance in his Budget Review 2018 at 14:37 ​21 February 2018

* Note the time of tabling
9 February 2018 ​GG.41433
R.103
​Amendment to Part 1 of Schedule No. 3, by the substitution of rebate items under 320.12 in order to provide for the importation of raw materials for the manufacture of baby diapers as well as adult diapers – ITAC Report 569
​9 February 2018
9 February 2018 ​GG.41433
R.100
​Amendment to Part 1 of Schedule No. 4, by the substitution of item 412.13/00.00/01.00 in order to exclude adult diapers from rebate – ITAC Report 569
9 February 2018
​9 February 2018 GG.41433
R.​101
​Amendment to Part 2 of Schedule No. 4, by the substitution of items 460.17/87.00/04.02 and 460.17/87.00/02.04 in order to reduce the period of disposal of motor vehicles designed for the transport of physically disabled persons from 5 years to 3 years – Minute M13/2017
​9 February 2018
​9 February 2018 ​GG.41433
R.102
​Amendment to Part 2 of Schedule No. 6, by the substitution of items 630.20 and 630.22 as a consequence to the amendment in Schedule 4 in order to reduce the period of disposal of motor vehicles designed for the transport of physically disabled persons from 5 years to 3 years – Minute M13/2017
​9 February 2018 
 
 
 
 
Last Updated: 06/04/2018 12:07 PM     print this page
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