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Legal Counsel – Secondary Legislation – Tariff Amendments 2023

Legal Counsel – Secondary Legislation – Tariff Amendments 2023

21 September 2023 – Customs and Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the following amendments:

With effect from 22 September 2023

  • Part 2 of Schedule No. 4, by the insertion of rebate item 460.15/7312.10.40/01.08, in order to create a rebate provision for the importation of steel cord of a kind used in the manufacture of steel cord-reinforced conveyor belting, classifiable in tariff subheading 7312.10.40 – ITAC Report 701
  • Schedule No. 5, by the substitution of Notes 8, 11, 12 and 13 to provide for specific drawbacks and refunds of customs duties paid on imported fuel levy goods upon the subsequent export or removal thereof to Botswana, Eswatini, Lesotho and Namibia (BELN)
  • Part 2 of Schedule No. 5, by the substitution of Note 5(a), the insertion of Note 8 as well as the insertion of refund items 522.07 and 522.07/00.00/01.00 to provide for specific drawbacks and refunds of customs duties paid on imported fuel levy goods upon the subsequent export or removal thereof to Botswana, Eswatini, Lesotho and Namibia (BELN)
  • Part 4 of Schedule No. 5, by the substitution of Note 1, the insertion of Notes 3, 4 and 5 as well as the insertion of refund items 541.00 and 541.00/00.00/01.00 to provide for specific drawbacks and refunds of customs duties paid on imported fuel levy goods upon the subsequent export or removal thereof to Botswana, Eswatini, Lesotho and Namibia (BELN)
  • Part 1 of Schedule No. 1, by the insertion of tariff subheadings 8207.13.27 and 8207.19.15 as well as the substitution of tariff subheadings 8207.13.25 and 8207.19.10, in order to increase the rate of customs duty on certain drilling or earth boring tools, including certain parts thereof, from free of duty and 15%, respectively to 20% – ITAC Report 708

With retrospective effect from 14 June 2023

  • Part 1 of Schedule No. 2, by the deletion of item 206.04/3207.40/02.06, in order to terminate the anti-dumping duty on glass frit originating in or imported from Brazil – Minute 14/2022

With retrospective effect from 1 April 2023

  • Part 2 of Schedule No. 4, by the substitution of rebate item 460.03/0207.14.9/01.07, in order to increase the annual quota for frozen bone-in cuts of the species Gallus Domesticus originating in or imported from the United States of America from 71 632 tonnes to 71 963 tonnes – ITAC Minute M04/2023

Publication details will be made available later

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