21 October 2021 – Customs & Excise Act, 1964 (Harmonised System 2022): The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –
- Explanatory Memorandum, elaborates on specific changes included in the amendments of the Schedules to the Customs and Excise Act, 1964, in terms of the Harmonised System (HS) 2022;
- Part 1 to Schedule No. 1, by the insertion, substitution and deletion of various notes, to implement the recommendations made by the WCO in order to implement HS 2022;
- Part 1 to Schedule No. 1, to implement the recommendations made by the WCO, in order to implement HS 2022 on a 6-digit international level as well as the consequential amendment on a national (8-digit) level;
- Part 2A to Schedule No. 1, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1;
- Part 2B to Schedule No. 1, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1;
- Part 3D to Schedule No. 1 as a consequence to the implementation of HS 2022 in Part 1 of Schedule No.;
- Part 3E to Schedule No. 1, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1;
- Part 1 to Schedule No. 3, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1;
- Part 2 to Schedule No. 4, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1;
- Part 3 to Schedule No. 5, as a consequence to the implementation of HS 2022 in Part 1 of Schedule No. 1;
- Schedule No. 6, as a consequence to the implementation of HS 2022 in Part 1 of Schedule No. 1;
- Correlation table – serves as a guide to assist with the transposition of goods on a national level but has no legal status;
- Correlation table – serves as a guide to assist with the transposition of goods on a national level but has no legal status; and
- FAQs for HS 2022
The aforementioned amendments are with effect from 1 January 2022.
Publication details will be made available later