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Legal Counsel – Secondary Legislation – Tariff Amendments 2021

Legal Counsel – Secondary Legislation – Tariff Amendments 2021

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

  • Part 1 of Schedule No. 4, by the substitution of Notes to rebate item 406.00 as well as the amendment of various items under 406.02, 406.03, 406.05 and 406.07 in order to regulate purchases made by diplomats at licensed special shop;
  • Part 1A of Schedule No. 6, as a consequence to the amendment of Notes to rebate item 406.00 in Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President;
  • Part 1B of Schedule No. 6, as a consequence to the amendment of Notes to rebate item 406.00 in Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President;
  • Part 1C of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4, the removal of the reference to rebate item “406.01” applicable to the President as well as the substitution of Note 8 to item 620.24 to amend the reference “customs and excise manufacturing warehouse (VM)” with “customs and excise special manufacturing warehouse (SVM)”;
  • Part 1D of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President;
  • Part 1E of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President;
  • Part 1F of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President;
  • Part 2 of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4 in order to remove the reference to the President; and
  • Part 3 of Schedule No. 6, as a consequence to the amendment of Notes to rebate item 406.00.

The amendments are effective 1 July 2021

Publication details will be made available later

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