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Legal Counsel – Secondary Legislation – Tariff Amendments 2021

Legal Counsel – Secondary Legislation – Tariff Amendments 2021

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

  • Part 1 to Schedule No. 3 by the substitution of Note 8.3 as well as the Notes to items 317.00 and 317.07 as a consequence to the implementation of APDP Phase II;
  • Part 1 to Schedule No. 4 by the substitution of the description in item 410.03/87.00/01.02 in order to include reference of new rebate item 307.04, as a consequence to the implementation of APDP Phase II;
  • Part 3 to Schedule No. 5 by the insertion of item 538.00/0.00/04.00 as a consequence to the implementation of APDP Phase II; and
  • Part 4 to Schedule No. 6 by the substitution of Note 4 in order to include the reference to rebate item 317.04 as a consequence to the implementation of APDP Phase II.

These amendments are effective with retrospective effect from 1 July 2021

Publication details will be made available later

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