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Legal Counsel – Secondary Legislation – Tariff Amendments 2021

Legal Counsel – Secondary Legislation – Tariff Amendments 2021

25 February 2021 – Customs & Excise Act, 1964:  The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

  • Part 6 of Schedule No. 1, by the insertion of Note 4 as well as the substitution of various items under export tax item 193.00, in order to insert the African Continental Free Trade Agreement (AfCFTA) column and reduce the rate of export duty as promulgated in the Taxation Laws Amendment Act, 2020, on 20 January 2021 to free until 31 July 2021 (with effect from 1 March 2021 up to and including 31 July 2021); and
  • Part 6 of Schedule No. 1, by the substitution of the export tax rates under export tax item 193.00 as promulgated in the Taxation Laws Amendment Act, 2020, on 20 January 2021 (with effect from 1 August 2021).
Publication details will be made available later
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