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Legal Counsel – Secondary Legislation – Tariff Amendments 2024

Legal Counsel – Secondary Legislation – Tariff Amendments 2024

15 August 2024 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –

  • Part 1 of Schedule No. 1, by the insertion of Additional Note 7, the substitution of tariff subheadings 8704.10.20 and 8704.10.30 to increase the general rate of customs duty on articulated dump trucks with a gross vehicle mass exceeding 50 tonnes from free of duty to 10% and the substitution of tariff subheading 8704.10.25, to amend the description by the insertion of “Other,” (ITAC Report 688);
  • Part 1 of Schedule No. 1, by the insertion of tariff subheading 8716.90.40 to provide for a reduction in the general rate of customs duty on automatic slack adjusters from 15% to free of duty (ITAC Report 680);
  • Part 1 of Schedule No. 1, by the substitution of tariff subheadings 7215.10, 7215.50 and 7228.50 to increase the rate of customs duty on certain bars and rods of steel, whether or not alloyed, not further worked than cold-formed or cold-finished from free of duty to 10% (ITAC Report 658);
  • Part 1 of Schedule No. 1, by the substitution of tariff subheading 8708.22 and the insertion of tariff subheadings 8708.22.10 and 8708.22.90 in order to increase the general rate of customs duty on front windscreens (windshields) from 20% to 30% (ITAC Report 712);
  • Part 1 of Schedule No. 1, by the insertion of tariff subheading 3926.90.89 to reduce the general rate of customs duty on stemming plugs for mining and civil blast holes from 20% to free of duty (ITAC Report 665);
  • Part 1 of Schedule No. 3, by the deletion and insertion of various rebate items under rebate item 316.17 to exclude the importation, under rebate, of other electric conductors for a voltage not exceeding 1000 V, fitted with connectors, classifiable under tariff subheading 8544.42 (ITAC Report 727); and
  • Part 2 of Schedule No. 4, by the insertion of rebate item 460.02/0712.20/01.06 and the substitution of the header for rebate item 460.02 to provide for a temporary rebate facility for the importation of onion powder classifiable under tariff subheading 0712.20 (ITAC Report 698).

Publication details will be made available later