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Legal Counsel – Secondary Legislation – Tariff Amendments 2021

Legal Counsel – Secondary Legislation – Tariff Amendments 2021

23 January 2021 – Customs & Excise Act, 1964:  Publication details for the following tariff amendment notices, as published in Government Gazette 44090 of 22 January 2021, are now available:

  • R31, Part 1 of Schedule No. 3, by the substitution of rebate item 306.02/5208.21/01.06, in order to increase the extent of rebate from full duty less 11% to full duty – ITAC  Report 628
  • R32, to insert Part 1C to Schedule No. 10, to give effect to the implementation of the EPA between the SACU Member States and Mozambique (SACU-M), of the one part, and the UK and Ireland on the other part (with retrospective effect from 1 January 2021)
  • R33, to insert Part E in the Schedule to the General Notes, to implement the Rules of Origin contained in Protocol 1 to the EPA between the SACU Member States and Mozambique (SACU-M), of the one part, and the UK and Ireland on the other part (with retrospective effect from 1 January 2021)
  • Correction Notice R36, by the substitution of the reference to Note 3(a)(i) with Note 6(a)(i), where it appears in Notice R1404 of Government Gazette 44029 on 24 December 2020 in Note 8 to item 620.24
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