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Legal Counsel – Secondary Legislation – Tariff Amendments 2021

Legal Counsel – Secondary Legislation – Tariff Amendments 2021

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

  • Notes 5 and 8 to Chapter 98 in Part 1 of Schedule No. 1, in order to include reference of new rebate item 307.04 to implement APDP Phase II – ITAC Minute M10/2020;
  • Part 1 of Schedule No. 3, by the insertion of new Notes and item 317.04 to provide for APDP Phase II – ITAC Minute 10/2020;
  • Part 2 of Schedule No. 4, in order to include new rebate item 317.04 and to remove the reference to “production rebate credit certificate (PRCC)” and insert production rebate certificate (PRC) as well as the insertion of various new rebate items, to give effect to APDP Phase II – ITAC Minute M10/2020; and
  • Part 3 of Schedule No. 5, in order to amend Notes to item 537.00 to include new rebate item 317.04 and make provision for production rebate certificate (PRC) as well as insertion of new refund items 537.04, to give effect to APDP Phase II – ITAC Minute M10/2021.

See media release.

Publication details will be made available on 25 June 2021

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