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Legal Counsel – Secondary Legislation – Tariff Amendments 2022

Legal Counsel – Secondary Legislation – Tariff Amendments 2022

3 November 2022 – 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. 3, by the substitution of the definition of “value for VAA purposes”, where it appears under “Definitions” in Note 1.2 to rebate item 317.03 – ITAC Minute 11/2021;
  • Part 1C of Schedule No. 6, by the substitution of the descriptions of rebate items 620.13/104.15.25/01.02 and 620.13/104.15.27/02.02, for fortified wine entered for use in topping of sweetening of unfortified wines; and
  • Part 1 of Schedule No. 1, to give effect to the phase down of the rates of duty for 2023, in terms of the Economic Partnership Agreement (EPAs) between the European Union and the Southern African Development Community EPA States and the European Union as well as the EPA between the Southern African Customs Union Member States and Mozambique and the United Kingdom of Great Britain and Northern Ireland.

Publication details will be made available later

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