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Legal Counsel – Secondary Legislation – Tariff Amendments 2021

Legal Counsel – Secondary Legislation – Tariff Amendments 2021

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

  • Imposition of provisional payment in relation to anti-dumping against the alleged dumping of pasta originating in or imported from Egypt, Latvia, Lithuania and Turkey classifiable in tariff heading 1901.11 and 1901.12 – ITAC Report No. 655 (with effect from 1 April 2021 up to and including 16 September 2021);
  • Part 3F of Schedule No. 1, by an increase of 5.2 per cent in the rate of environmental levy on carbon dioxide equivalent from R127 to R134 per tonne, to give effect to the Budget proposals announced by the Minister of Finance on 24 February 2021 (with retrospective effect from 1 January 2021);
  • Part 5A of Schedule No. 1, by an increase of 15c/li in the rate of the general fuel levy from 370c/li to 385c/li and 355c/li to 370c/li on petrol and diesel respectively, the substitution to Note 8 as well the increase of 1c in the carbon fuel levy from 7c/li to 8c/li for petrol and from 8c/li to 9c/li for diesel, respectively, to give effect to the Budget proposals announced by the Minister of Finance on 24 February 2021 (with effect from 7 April 2021);
  • Part 5B of Schedule No. 1, by an increase of 11c/li in the RAF levy from 207c/li to 218c/li on both petrol and diesel, to give effect to the Budget proposals announced by the Minister of Finance on 24 February 2021 (with effect from 7 April 2021); and
  • Part 3 of Schedule No. 6, as a consequence of the increase in the fuel and RAF levy as announced by the Minister of Finance in his budget speech of 24 February 2021; the diesel refund provisions are adjusted accordingly (with effect from 7 April 2021).

Publication details will be made available later

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