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
​19 October 2018
New!
​GG.41986
R.1134

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 increase the rate of customs duty on wheat and wheaten flour from 29,85c/kg and 44,77c/kg to 49,07c/kg and 73,61c/kg respectively, in terms of the existing variable tariff formula – Minute 11/2018

19 October 2018​
5 October 2018 GG.​41960
R.1081

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to increase the rate of customs duty on sugar from 419.52c/kg to 460.86c/kg in terms of the existing variable tariff formula – Minute M10/2018

5 October 2018​
​28 September 2018 ​GG. 41939
R.1007

​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 64,06c/kg and 96,09c/kg to 29,85c/kg and 44,77c/kg respectively, in terms of the existing variable tariff formula – Minute 09/2018 

28 September 2018
​28 September 2018 ​GG. 41939
R.1009

​Amendment to Part 3 of Schedule No. 2, by the insertion of safeguard item 250.02/0207.14.9/01.07 to implement safeguard duty of 35.3% on frozen bone-in chicken portions of fowls of the species Gallus domesticus

28 September 2018 up to and including 11 March 2019
​28 September 2018 ​GG. 41939
R.1008

​Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard item 250.02/0207.14.9/01.07 to phase down safeguard duty from 35.3% to 30% on frozen bone-in chicken portions of fowls of the species Gallus domesticus.

12 March 2019 up to and including 11 March 2020
​28 September 2018 ​GG. 41939
R.1010

​Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard item 250.02/0207.14.9/01.07 to phase down safeguard duty from 30% to 25% on frozen bone-in chicken portions of fowls of the species Gallus domesticus.

​12 March 2020 up to and including 11 March 2021

​28 September 2018

​GG. 41939
R.1011

​Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard item 250.02/0207.14.9/01.07 to phase down safeguard duty from 25% to 15% on frozen bone-in chicken portions of fowls of the species Gallus domesticus.

​12 March 2021 up to and including 11 March 2022
21 September 2018 ​GG.41915
R.982

​Amendment to Part 3 of Schedule No. 2, by the substitution of various safeguard items to exclude rebate items 470.03/00.00/01.00 to 470.03/00.00/03.00 in order to exempt certain hot-rolled products from safeguard duties  – ITAC Report 587

​21 September 2018 up to and including 10 August 2019
21 September 2018 ​GG.41915
R.983

​Amendment to Part 3 of Schedule No. 2, by the substitution of various safeguard items to exclude rebate items 470.03/00.00/01.00 to 470.03/00.00/03.00 in order to exempt certain hot-rolled products from safeguard duties  – ITAC Report 587

11 August 2019 up to and including 10 August 2020
21 September 2018 ​GG.41915
R.981

​Amendment to Schedule No. 5, by the substitution of Note 3 to allow for a drawback of safeguard duty on certain hot-rolled steel products in terms of drawback item 521.00 – ITAC Report 587

​21 September 2018
​​31 August 2018 ​GG.41871
R.916

​Amendment to Part 2 of Schedule No. 4 by the insertion of rebate item 460.16/8523.52.10/01.08 in order to create a temporary rebate facility on digital smart cards (excluding proximity cards and tags) classifiable in tariff subheading 8523.52.10 – ITAC Report 581

​31 August 2018
​​31 August 2018 ​GG.41871
R.913

​Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 and 260.03/7225.40/01.06 to exclude rebate items 460.15/7208.51/01.06 and 460.15/7225.40/19.06 in order to exclude certain hot-rolled carbon steel plates from being subject to safeguard duty – ITAC Report 585

31 August 2018 up to and including 10 August 2019
​​31 August 2018 ​GG.41871
R.914

​Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 and 260.03/7225.40/01.06 to exclude rebate items 460.15/7208.51/01.06 and 460.15/7225.40/19.06 in order to exclude certain hot-rolled carbon steel plates from being subject to safeguard duty – ITAC Report 585

11 August 2019 up to and including 10 August 2020
​​31 August 2018 ​GG.41871
R.915

​Amendment to Part 2 of Schedule No. 4 by the insertion of rebate item 460.15/7208.51/01.06 and 460.15/7225.40/19.06 in order to create a rebate facility on certain hot-rolled carbon steel plates classifiable in tariff subheading 720851 and 7225.40 – ITAC Report 585

​31 August 2018
​24 August 2018 ​GG.41863
R.896

​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 increase the rate of customs duty on wheat and wheaten flour from 28,17c/kg and 42,26c/kg to 64,06c/kg and 96,09c/kg respectively, in terms of the existing variable tariff formula – Minute 08/2018

​24 August 2018
​10 August 2018 ​GG.41828
R.811

​Amendment in Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 to exclude rebate items 460.15/7208.25/01.06 and 460.15/7208.26/01.06 in order to exclude certain hot-rolled coils from being subject to safeguard duty – ITAC Report 580

​10 August up to and including 10 August 2018
​​10 August 2018 ​​GG.41828
R.812

​Amendment in Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 to exclude rebate items 460.15/7208.25/01.06 and 460.15/7208.26/01.06 in order to exclude certain hot-rolled coils from being subject to safeguard duty – ITAC Report 580

​11 August 2018 up to and including 10 August 2019
​10 August 2018 ​GG.41828
R.813

​Amendment in Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 to exclude rebate items 460.15/7208.25/01.06 and 460.15/7208.26/01.06 in order to exclude certain hot-rolled coils from being subject to safeguard duty – ITAC Report 580

​11 August 2019 up to and including 10 August 2020
​10 August 2018 ​GG.41828
R.814

​Amendment in Part 2 of Schedule No. 4 by the insertion of rebate item 460.15/7208.25/01.06 and 460.15/7208.26/01.06 in order to create a rebate facility on certain hot-rolled coils classifiable in tariff subheading 72.08 – ITAC Report 580

​10 August 2018
​10 August 2018 ​GG.41828
R.815

​Amendment in Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/72.08/01.04, 260.03/7225.40/01.06 and 260.03/7225.99/01.06 to exclude rebate item range 460.15/7208.5/08.05 to 460.15/7208.5/12.05; 460.15/7225.40/10.06 to 460.15/7225.40/14.06 and rebate item 460.15/7225.99/02.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty – ITAC Report 582

​10 August up to and including 10 August 2018
​10 August 2018 ​​GG.41828
R.816

​Amendment in Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/72.08/01.04, 260.03/7225.40/01.06 and 260.03/7225.99/01.06 to exclude rebate item range 460.15/7208.5/08.05 to 460.15/7208.5/12.05; 460.15/7225.40/10.06 to 460.15/7225.40/14.06 and rebate item 460.15/7225.99/02.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty – ITAC Report 582

​11 August 2018 up to and including 10 August 2019
​10 August 2018 ​​GG.41828
R.817

​Amendment in Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/72.08/01.04, 260.03/7225.40/01.06 and 260.03/7225.99/01.06 to exclude rebate item range 460.15/7208.5/08.05 to 460.15/7208.5/12.05; 460.15/7225.40/10.06 to 460.15/7225.40/14.06 and rebate item 460.15/7225.99/02.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty – ITAC Report 582

11 August 2019 up to and including 10 August 2020
​10 August 2018 ​GG.41828
R.818

​Amendment in Part 2 of Schedule No. 4 by the insertion of various rebate items applicable to tariff heading 72.08, tariff subheadings 7225.40 and 7225.99 respectively in order to create a rebate facility on certain hot-rolled steel plates – ITAC Report 582

​10 August 2018
​10 August 2018 ​​GG.41828
R.819

​Amendment in Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/72.08/01.04, and 260.03/7225.40/01.06 to exclude rebate item range 460.15/7208.36/01.06 to 460.15/7208.37/01.06; 460.15/7208.5/13.05 to 460.15/7208.5/17.05; and 460.15/7225.40/15.06 to 460.15/7225.40/18.06 in order to exclude certain hot-rolled steel plates and hot-rolled steel coils from being subject to safeguard duty – ITAC Report 583

10 August up to and including 10 August 2018
​10 August 2018 ​​GG.41828
R.820

​Amendment in Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/72.08/01.04, and 260.03/7225.40/01.06 to exclude rebate item range 460.15/7208.36/01.06 to 460.15/7208.37/01.06; 460.15/7208.5/13.05 to 460.15/7208.5/17.05; and 460.15/7225.40/15.06 to 460.15/7225.40/18.06 in order to exclude certain hot-rolled steel plates and hot-rolled steel coils from being subject to safeguard duty – ITAC Report 583

​11 August 2018 up to and including 10 August 2019
​10 August 2018 ​​GG.41828
R.821

​Amendment in Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/72.08/01.04, and 260.03/7225.40/01.06 to exclude rebate item range 460.15/7208.36/01.06 to 460.15/7208.37/01.06; 460.15/7208.5/13.05 to 460.15/7208.5/17.05; and 460.15/7225.40/15.06 to 460.15/7225.40/18.06 in order to exclude certain hot-rolled steel plates and hot-rolled steel coils from being subject to safeguard duty – ITAC Report 583

11 August 2019 up to and including 10 August 2020
​10 August 2018 ​GG.41828
R.822

​Amendment in Part 2 of Schedule No. 4 by the insertion of various rebate items applicable to tariff heading 72.08 and tariff subheading 7225.40 respectively in order to create a rebate facility on certain hot-rolled steel plates and hot-rolled steel coils – ITAC Report 583

​10 August 2018
3 August 2018 GG.41812
R.​792

​Imposition of provisional payment in in the form of safeguard duty on imports of other screws, fully threaded with hexagon heads, made of steel – ITAC Report No. 589

3 August 2018 up to and including
18 February 2019
3 August 2018 ​GG.41812
R.793

​Amendment in Part 2 of Schedule No. 4 by the insertion of rebate items 460.15/7216.32/01.06 and 460.15/7216.33/01.06 in order to create a rebate facility for the importation of certain structural steel in the form of H and I sections classifiable in tariff subheadings 7216.32 and 7216.33 – ITAC Report No. 577

​3 August 2018
3 August 2018 ​GG.41812
R.794

​Amendment in Part 1 of Schedule No. 1 by the substitution of tariff subheading 3901.40 to reduce the rate of customs duty on ethylene-alpha-olefin copolymers having a specific gravity of less than 0.94 from 10% to free – ITAC Report No. 584

​3 August 2018
3 August 2018 ​GG.41818
R.798

​Amendment of Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to increase the rate of customs duty on sugar from 233.81c/kg to 419.52c/kg due to the increase in the Dollar-Based Reference Price on sugar from US$566/ton to US$680/ton – ITAC Report No. 588

3 August 2018​
​27 July 2018 ​GG.41798
R.775

Amendment to Part 2 of Schedule No. 4, by the substitution of rebate item 460.03/0207.14.9/01.07 to increase the annual quota for bone-in cuts for the species Gallus Domesticus, frozen, classifiable in tariff item 0207.14.9 imported from or originating in the United States of America – Minute 06/2018​

With retrospective effect from 1 April 2018
​13 July 2018 GG.41770
R.​714

​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 43,72c/kg and 65,59c/kg to 28,17c/kg and 42,26c/kg respectively, in terms of the existing variable tariff formula – Minute 07/2018

13 July 2018​
​​29 June 2018 ​GG.41739
R.650

​Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 and 260.03/7225.40/01.06 to exclude rebate item range 460.15/7208.5/01.05 to 460.15/7208.5/07.05 and 460.15/7225.40/01.06 to 460.15/7225.40/09.06 in order to exclude certain hot-rolled steel from being subject to safeguard duty – ITAC Report 576

29 June 2018 up to and including 10 August 2018
​​29 June 2018 ​GG.41739
R.651

​Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 and 260.03/7225.40/01.06 to exclude rebate item range 460.15/7208.5/01.05 to 460.15/7208.5/07.05 and 460.15/7225.40/01.06 to 460.15/7225.40/09.06 in order to exclude certain hot-rolled steel from being subject to safeguard duty – ITAC Report 576

​11 August 2018 up to and including 10 August 2019
​​29 June 2018 ​GG.41739
R.652

​Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 and 260.03/7225.40/01.06 to exclude rebate item range 460.15/7208.5/01.05 to 460.15/7208.5/07.05 and 460.15/7225.40/01.06 to 460.15/7225.40/09.06 in order to exclude certain hot-rolled steel from being subject to safeguard duty – ITAC Report 576

11 August 2019 up to and including 10 August 2020
​​29 June 2018 ​GG.41739
R.653

​Amendment to Part 2 of Schedule No. 4 by the insertion of various rebate items applicable to tariff heading 72.08 and 7225.40 respectively in order to create a rebate facility on certain hot-rolled steel – ITAC Report 576

​29 June 2018
​15 June 2018 ​GG.41705
R.604

Amendment to Part 1 of Schedule No. 2, by the deletion of item 206.04/3207.40/01.06 and substitution of item 206/04/3207.40/02.06 to give effect to the sunset review of the anti-dumping duties on glass frit originating in or imported from Brazil – ITAC Report no. 579​

​15 June 2018
​​15 June 2018 ​GG.41705
R.603

​Amendment to Part 1 of Schedule No. 1, by the insertion and substitution of various items under heading 73.12 in order to review the rates of customs duty on stranded wire, ropes and cables – ITAC Report No. 571 as amended by minute M02/2018

​15 June 2018
​​15 June 2018 ​GG.41705
R.605

​Amendment to Part 2 of Schedule No. 4, by the insertion of rebate items 460.15/7312.10/01.06 and 460.15/7312.90/01.06 in order to provide for a rebate facility on stranded wire, ropes and cables – ITAC Report 571 as amended by minute M02/2018

​15 June 2018
​8 June 2018 ​​GG.41690
R.581

​Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91 and 1701.99 to increase the rate of customs duty on sugar from 213.1c/kg to 233.81c/kg in terms of the existing variable tariff formula –  ITAC Minute 05/2018

​8 June 2018

1 June 2018

​GG.41668
R.556

​Amendment to Part 1 of Schedule No. 4, by the substitution of rebate items 405.04/00.00/01.00 and 405.04/00.00/02.00 in order to review the wording providing for goods for disabled persons or for the upliftment of indigent persons – ITAC Minute M15/2017

​1 June 2018

​25 May 2018

​GG.41651
R.538

​Amendment to Part 1 of Schedule No. 1, by the substitution of tariff heading 1205.10 and insertion of tariff subheading 1205.10.20 and 1205.10.90 to make provision for the reduction of the rate of customs duty on canola seed – ITAC Report 574.

​25 May 2018

​​25 May 2018

GG.41651
R.539

​Amendment to Part 1D of Schedule No. 6, by the insertion of various items under rebate item 621.08 in order to make provision of a rebate of full duty in respect of ethyl alcohol by-product that has been used for industrial purposes or for the manufacture of other non-liquor products.

​25 May 2018

​​25 May 2018

 

​GG.41651
R.537

​Amendment to Schedule No. 8 by the substitution of items 820.05 and 820.10 in order to extend the validity period for licenses for pot stills

​25 May 2018

​​25 May 2018

​GG.41654
R.540

​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 increase the rate of customs duty on wheat and wheaten flour from 29,38c/kg and 44,06c/kg to 43,72c/kg and 65,59c/kg respectively, in terms of the existing variable tariff formula – Minute 04/2018.

​25 May 2018
​​21 May 2018
​GG.416641
R.512

​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 39,49c/kg and 59.23c/kg to 29,38c/kg and 44,06c/kg respectively, in terms of the existing variable tariff formula – Minute 03/2018

​21 May 2018
​18 May 2018 ​GG.41633
R.509
​Amendment to Part 2 of Schedule No. 4 by the insertion of rebate item 460.15/7225.99/01.06 in order to create a rebate facility on certain hot-rolled steel plates – ITAC Report 575 ​​18 May 2018
​18 May 2018 ​​​GG.41633
R.508
​Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/7225.99/01.06 to exclude rebate item 460.15/7225.99/01.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty – ITAC Report 575 11 August 2019 up to and including 10 August 2020
​​18 May 2018 ​GG.41633
R.507
​Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/7225.99/01.06 to exclude rebate item 460.15/7225.99/01.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty – ITAC Report 575 11 August 2018 up to and including 10 August 2019
​18 May 2018 ​GG.41633
R.506

Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/7225.99/01.06 to exclude rebate item 460.15/7225.99/01.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty – ITAC Report 575​

18 May 2018 up to and including 10 August 2018
​4 May 2018 ​GG.41605
R.470

Amendment to Part 1 of Schedule No. 2, by the deletion of items 215.02/7318.15.39/01.08; 215.02/7318.15.39/02.08 and 215.02/7318.15.39/03.08 to terminate anti-dumping duties on fully threaded screws with hexagon heads originating in or imported from the People’s Republic of China – ITAC Report 573

With retrospective effect from 15 November 2017
​26 April 2018 ​​GG.41599
R.462

​Amendment to the General Notes to Schedule No. 1, by the substitution of Table 1 in paragraph 3.1 to Note IJ to implement the SACU allocation of cheese tariff rate quota under the EPA agreement between the EU and SADC EPA states

With retrospective effect from 1 January 2018
​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 
 
 
 
 
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