Tariff Amendments 2021

By the amendment of provisional payments in relation to anti-dumping duty against the alleged dumping of frozen bone-in portions of fowls of the species Gallus Domesticus, classifiable in tariff heading 0207.14.9, originating in or imported from Brazil, Denmark, Ireland, Poland and Spain – ITAC Minute 12/2021

• Notice R.1649

Correction Notice in Part 3 to Schedule No. 2, by the deletion of the word “stainless” where it appears in Notices Nos. R. 1589, R. 1590 and R. 1591 of Government Gazette No. 45617 dated 10 December 2021

• Notice R.1645

Imposition of provisional payment in relation to anti-dumping duty against the alleged dumping of frozen bone-in portions of fowls of the species Gallus Domesticus, classifiable in tariff heading 0207.14.9, originating in or imported from Brazil, Denmark, Ireland, Poland and Spain – ITAC Report 678

• Notice R.1631

Correction notice to amend Part 1 of Schedule No. 1 –

• By the deletion of tariff headings 96.17, 97.02, 97.03, 97.05 and 97.06 where it appears under substitutions in Notice No. R. 1088 of Government Gazette No. 45378 on 22 October 2021; and
• By the substitution of the descriptions of tariff headings and subheadings 2404.11.15, 7001.00, 8806.23, 88.07 and 8807.10 where it appears in Notice No. R. 1088 of Government Gazette No. 45378 on 22 October 2021

• Notice R.1608

Correction notice to amend Part 2B to Schedule No. 1, by the substitution of the wording “G.V.W” with the word “G.V.M” in tariff items 126.04/8704.41 and 126.04/8704.51 where it appears in Notice No. R. 1086 of Government Gazette No. 45378 on 22 October 2021

• Notice R.1607

Correction notice to amend Part 3E to Schedule No. 1, by the substitution of the wording “G.V.W” with the word “G.V.M” in tariff items 153.04/8704.51 and 153.04/8704.52 where it appears in Notice  No. R.1082 of Government Gazette No. 45378 on 22 October 2021

• Notice R.1609

Amendment to Part 3 to Schedule No. 2, by the insertion of item 260.00/7318.15.43/01.08, in order to implement safeguard measures on the importation of bolts with hexagon heads of iron or steel at a rate of 31,8% – ITAC Report No. 661

• Notice R.1589

Amendment to Part 3 to Schedule No. 2, by the substitution of item 260.00/7318.15.43/01.08, in order to liberalise the safeguard measures on the importation of bolts with hexagon heads of iron or steel at a rate of 30,8% – ITAC Report No. 661

• Notice R.1590

Amendment to Part 3 to Schedule No. 2, by the substitution of item 260.00/7318.15.43/01.08, in order to liberalise the safeguard measures on the importation of bolts with hexagon heads of iron or steel at a rate of 29,8% – ITAC Report No. 661

• Notice R.1591

Amendment to Part 1 of Schedule No. 1, by the substitution and insertion of various tariff subheadings under tariff heading 73.10, in order to increase the rate of customs duty on tinplate from free to 15% – ITAC Report 651

• Notice R.1562

Amendment to Part 1 of Schedule No. 2, in order to substitute the rate of Anti-Dumping duty on wheelbarrows originating in or imported from the People’s Republic of China (PRC) – ITAC Report 659

• Notice R.1564

Amendment to Part 1 of Schedule No. 2, by the substitution of item 215.02/7324.10/03.06, in order to increase the rate of Anti-Dumping duty on stainless steel sinks imported from or originating from the People’s Republic of China from 62,41% to 221% – ITAC Report 648

• Notice R.1561

Amendment to Note 6 to Section C in Part 1 of Schedule No. 6 to provide more clarity to clients on the legal requirements for the relevant refund items

• Notice R.1510

5 November 2021

Amendment to Part 1 of Schedule No. 1, by the insertion and substitution of various tariff subheadings under tariff heading 73.04, in order to increase the rate of customs duty on certain tube, pipes and hollow profiles from free to 15% and 10% to 15%, respectively – ITAC Report 643

• Notice R.1481

Amendment to Part 1 of Schedule No. 1, to give effect to the phase down of the rates of duty for 2022, in terms of the Economic Partnership Agreement (EPA)

• Notice R.1090

The 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

Amendment to 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

• Notice R.1089

Amendment to 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

• Notice R.1088

Amendment to Part 2A to Schedule No. 1, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

• Notice R.1087

Amendment to Part 2B to Schedule No. 1, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

• Notice R.1086

Amendment to Part 3D to Schedule No. 1 as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

• Notice R.1085

Amendment to Part 3E to Schedule No. 1, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

• Notice R.1082

Amendment to Part 1 to Schedule No. 3, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

• Notice R.1083

Amendment to Part 2 to Schedule No. 4, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

• Notice R.1081

Amendment to Part 3 to Schedule No. 5, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

• Notice R.1080

Amendment to Schedule No. 6, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

• Notice R.1079

The correlation table serves as a guide to assist with the transposition of goods on a national level but has no legal status

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheading 7325.91, in order to increase the general rate of customs duty on grinding balls from free of duty to 15% – ITAC Report No. 638

• Notice R.871

Correction Notice – By the substitution of the reference to rebate item “317.03” with rebate item “317.04” where it appears in refund item 538.00/00.00/04.00 published through Notice No. R. 728 of Government Gazette No. 44983 dated 13 August 2021

• Notice R.758

Amendment to Part 1 of Schedule No. 2, by the deletion as well as substitution of various items under item 201.02, in order to maintain the anti-dumping duties on frozen bone-in portions of the species Gallus domesticus originating in or imported from Germany, the Netherlands and the United Kingdom – ITAC Report No. 666

• Notice R.752

Imposition of provisional payment in relation to anti-dumping against the alleged dumping of clear float glass originating in or imported from Malaysia classifiable under tariff subheadings 7005.29.17; 7005.29.23; 7005.29.25; 7005.29.35; 7005.29.45; 7005.29.55 and 7005.29.65 – ITAC Report No. 664

• Notice 740

Amendment 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

• Notice R.730

Amendment to 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

• Notice R.729

Amendment to 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

• Notice R.728

Amendment to 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

• Notice R.727

Amendment to Part 3 to Schedule No. 2, by the substitution of item 260.03/7318.15.39/01.08, in order to extend the safeguard measures on imports of screws fully threaded with hexagon heads made of steel at a rate of 35,6% – ITAC Report No. 668

• Notice R.671 

Amendment to Part 3 to Schedule No. 2, by the substitution of item 260.03/7318.15.39/01.08, in order to extend the safeguard measures on imports of screws fully threaded with hexagon heads made of steel at a rate of 30,6% – ITAC Report No. 668

• Notice R.672

Amendment to Part 3 to Schedule No. 2, by the substitution of item 260.03/7318.15.39/01.08, in order to extend the safeguard measures on imports of screws fully threaded with hexagon heads made of steel at a rate of 25,61% – ITAC Report No. 668

• Notice R.673

Amendment to Part 1 of Schedule No. 2, by the deletion of  Anti-Dumping items 204.05/2004.10.2/01.07; 204.05/2004.10.2/02.07; 204.05/2004.10.2/03.07; 204.05/2004.10.2/04.07; 204.05/2004.10.2/05.07; and 204.05/2004.10.2/06.07 in order to terminate the anti-dumping duties on frozen potato chips originating in or imported from Belgium and the Netherlands – ITAC Report 657

• Notice R.597

Amendment to Part 6 of Schedule No. 1, by the removal of the Statistical unit column ensure that there is no duplication of the statistical unit in Part 6 of Schedule No. 1 as the statistical unit in Part 1 of Schedule No. 1 will be utilised for declaration processing

• Notice R.596

Amendment to Part 1 of Schedule No. 1, by the substitution of notes 9 and 10 in Chapter 99 in order to include the use of the consolidated tariff subheadings to be used for other rebate items that allow for duty relief on personal and household effects

• Notice R.598

2 July 2021

GG 44792
R.570

Amendment to Part 1 of Schedule No. 2, by the deletion of  Anti-Dumping items 204.05/2004.10.2/01.07; 204.05/2004.10.2/02.07; 204.05/2004.10.2/03.07; 204.05/2004.10.2/04.07; 204.05/2004.10.2/05.07; and 204.05/2004.10.2/06.07 in order to terminate the anti-dumping duties on frozen potato chips originating in or imported from Belgium and the Netherlands – ITAC Report 657

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 19,17c/kg and 28,76c/kg to Free of duty respectively, in terms of the existing variable tariff formula – Minute M02/2021

• Notice R.570

2 July 2021

Amendment to Part 1 of Schedule No. 4, by the substitution of Note 2 to Rebate Item 407.00, in order to correct the reference to rebate item 407.01/00.00/01.02 to 407.01/00.00/02.00

• Notice R.550 

Amendment to Part 5 of Schedule No. 5, by the substitution of Note 5, in order to correct the reference to rebate to read as refund

• Notice R.549

Amendment to Part 6 of Schedule No. 5, by the substitution of Note 4 ,in order to correct the reference to rebate to read as refund

• Notice R.548

25 June 2021

Amendment to Notes 5 and 8 to Chapter 98 in Part 1 of Schedule No. 1, in order to include reference of new rebate item 307.04, to implement APDP Phase II – ITAC Minute M10/2020

• Notice R.554 

25 June 2021

Amendment to Part 1 of Schedule No. 3, by the insertion of new Notes and item 317.04, to provide for APDP Phase II – ITAC Minute 10/2020

• Notice R.552 

25 June 2021

Amendment to Part 2 of Schedule No. 4, in order to include new rebate item 317.04 and to remove the reference to “production rebate credit certificate (PRCC)” and insert production rebate certificate (PRC) as well as the insertion of various new rebate items, to give effect to APDP Phase II – ITAC Minute M10/2020

• Notice R.553

25 June 2021

Amendment to Part 3 of Schedule No. 5, in order to amend Notes to item 537.00 to include new rebate item 317.04 and make provision for production rebate certificate (PRC) as well as insertion of new refund items 537.04, to give effect to APDP Phase II – ITAC Minute M10/2021

• Notice R.551 

Amendment to Part 1 of Schedule No. 3, by the insertion of rebate item 310.01/2815.12/09.06 in order to create a rebate provision for Sodium Hydroxide (Caustic Soda) in aqueous solution for the manufacture of semi-chemical fluting paper – ITAC Report No. 617

• Notice R.542

Amendment to Notice No. R.368 of Government Gazette No. 44473, in order to change the effective date to 1 August 2021, the substitution of Notes 5 and 7 and header of rebate item 406,05 to the Schedules of the Customs and Excise Act, 1964

• Notice R.523

Amendment to Notices Numbers R.360, 361, 362, 363, 364, 365, 366, and 367 of Government Gazette No. 44473, in order to change the effective date to 1 August 2021 to the Schedules of the Customs and Excise Act, 1964

• Notice R.524

Amendment to the General Notes to Schedule No. 1, to change the reference from “EU” to read as “EU / UK” in order to clarify the applicability of good imported from the EU to also be applicable to goods imported from the UK and Ireland as per the SACU-M UK EPA agreement

• Notice R.460

Amendment to Part 1 of Schedule No. 1, to amend the rate of duty column headed “EU” to read as “EU / UK” in order to clarify the applicability of good imported from the EU to also be applicable to goods imported from the UK and Ireland as per the SACU-M UK EPA agreement

• Notice R.461

Amendment to Part 6 of Schedule No. 1, to amend the rate of duty column headed “EU” to read as “EU / UK” in order to clarify the applicability of good imported from the EU to also be applicable to goods imported from the UK and Ireland as per the SACU-M UK EPA agreement

• Notice R.459

Amendment to the Schedule No. 10, to change the reference from “EU” to read as “EU / UK” in order to clarify the applicability of good imported from the EU to also be applicable to goods imported from the UK and Ireland as per the SACU-M UK EPA agreement

• Notice R.458

Amendment to Part 1 of Schedule No. 3, by the insertion of rebate item 320.01/6005.3/01.05 in order to create a rebate facility for warp knit fabrics classifiable in tariff heading 60.05, for use in the manufacture of upholstered furniture – ITAC Report No. 647

• Notice R.457

Amendment to Part 1 of Schedule No. 1, by the insertion of tariff subheading 8479.89.50, in order to increase the rate of customs duty on foot-operated grease guns from free of duty to 10% – ITAC Report No. 635

• Notice R.441

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to increase the rate of customs duty on wheat and wheaten flour from free of duty to 19,17c/kg and 28,76c/kg respectively, in terms of the existing variable tariff formula – Minute 01/2021

• Notice R.426

Amendment to Part 1 of Schedule No. 1 by the insertion of tariff subheading 6506.10.20 in order to reduce the rate of customs duty on other safety headgear from 25% to free – Report 611

• Notice R.409

Amendment to Part 1 of Schedule No. 4, by the substitution of Notes to rebate item 406.00 as well as the amendment of various items under 406.02, 406.03, 406.05 and 406.07, in order to regulate purchases made by diplomats at licensed special shops

• Notice R.368

Amendment to Part 1A of Schedule No. 6, as a consequence to the amendment of Notes to rebate item 406.00 in Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President

• Notice R.367

Amendment to Part 1B of Schedule No. 6, as a consequence to the amendment of Notes to rebate item 406.00 in Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President

• Notice R.366

Amendment to Part 1C of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4, the removal of the reference to rebate item “406.01” applicable to the President as well as the substitution of Note 8 to item 620.24, to amend the reference “customs and excise manufacturing warehouse (VM)” with “customs and excise special manufacturing warehouse (SVM)”

• Notice R.365

Amendment to Part 1D of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President

• Notice R.364

Amendment to Part 1E of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President

• Notice R.363

Amendment to Part 1F of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President

• Notice R.362

Amendment to Part 2 of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4 in order to remove the reference to the President

• Notice R.361

Amendment to Part 3 of Schedule No. 6, as a consequence to the amendment of Notes to rebate item 406.00

• Notice R.360

Amendment to Part 1 of Schedule No.1, by the amendment of various tariff subheadings under Chapter 49 as well as the insertion of Additional Note 6, in order to create seperate
8-digit tariff subheadings for banknotes, postage stamps and revenue stamps

• Notice R.329

Amendment to Part 3F of Schedule No. 1, by an increase of 5.2 per cent in the rate of environmental levy on carbon dioxide equivalent from R127 to R134 per tonne, to give effect to the Budget proposals announced by the Minister of Finance on 24 February 2021

• Notice R.308

Amendment to Part 5A of Schedule No. 1, by an increase of 15c/li in the rate of the general fuel levy from 370c/li to 385c/li and 355c/li to 370c/li on petrol and diesel respectively, the substitution to Note 8 as well the increase of 1c in the carbon fuel levy from 7c/li to 8c/li for petrol and from 8c/li to 9c/li for diesel, respectively, to give effect to the Budget proposals announced by the Minister of Finance on 24 February 2021

• Notice R.311

Amendment to Part 5B of Schedule No. 1, by an increase of 11c/li in the RAF levy from 207c/li to 218c/li on both petrol and diesel, to give effect to the Budget proposals announced by the Minister of Finance on 24 February 2021

• Notice R.310

Amendment to Part 3 of Schedule No. 6, as a consequence of the increase in the fuel and RAF levy as announced by the Minister of Finance in his budget speech of 24 February 2021; the diesel refund provisions are adjusted accordingly

• Notice R.312

Imposition of provisional payment in relation to anti-dumping against the alleged dumping of pasta originating in or imported from Egypt, Latvia, Lithuania and Turkey classifiable in tariff heading 1901.11 and 1901.12 – ITAC Report No. 655

• Notice R.304

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 10,27c/kg and 15,41c/kg to Free respectively, in terms of the existing variable tariff formula – Minute 11/2020

• Notice R.190

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99, to reduce the rate of customs duty on sugar from 527,75c/kg to 414,85c/kg in terms of the existing variable tariff formula – Minute M09/2020

• Notice R181

Amendment to Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (EPA)

• Notice R.166

Amendment to Part 6 of Schedule No. 1, by the insertion of Note 4 as well as the substitution of various items under export tax item 193.00, in order to insert the African Continental Free Trade Agreement (AfCFTA) column and reduce the rate of export duty as promulgated in the Taxation Laws Amendment Act, 2020, on 20 January 2021 to free until 31 July 2021

• Notice R.147

Amendment to Part 6 of Schedule No. 1, by the substitution of the export tax rates under export tax item 193.00, as promulgated in the Taxation Laws Amendment Act, 2020, on 20 January 2021

• Notice R.150

Taxation Proposals as tabled by the Minister of Finance in his Budget Review 2021 at 14:30

• Taxation Proposals

24 February 2021

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 54,42c/kg and 81,63c/kg to 10,27c/kg and 15,41c/kg respectively, in terms of the existing variable tariff formula – Minute 08/2020

• Notice R.87

Amendment to Part 1 of Schedule No. 1, by the insertion of tariff subheadings 3002.20.11; 3002.20.19 and 3002.20.90, in order to provide for vaccines for human medicine for inoculation against Coronavirus and its variants as well as other vaccines

• Notice R.88

Amendment to Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (EPA)

• Notice R.89

Amendment to Part 1 of Schedule No. 3, by the insertion of rebate item 311.40/00.00/01.04, in order to create a rebate facility for yarns and textiles for use in the manufacture of apparel – ITAC Report No. 641

• Notice R.99

Amendment to Part 2 of Schedule No. 4, by the insertion of various items under rebate item 460.15, in order to create a rebate facility for the importation on tinplate – ITAC Report No. 640

• Notice R98

Amendment to Part 1 of Schedule No. 1, by the substitution of Note 5 in Chapter 98 of Section XXII, in order to implement the policy directive for the inclusion of semi-knocked down vehicles kits as eligible products under the automotive production and development programme – ITAC Minute M03/2020

• Notice R97

Amendment to Part 3 of Schedule No. 6 by the substitution of Note 6(a)(xii) to provide for the refund of fuel levy as a consequence to the publication of the Taxation Laws Amendment Act 2020

• Notice R.53

Amendment to Schedule 8 by the substitution of item 805.26 to extend the validity period of carbon tax manufacturing warehouse licences

• Notice R.52

Amendment to insert Part E in the Schedule to the General Notes, to implement the Rules of Origin contained in Protocol 1 to the EPA between the SACU Member States and Mozambique (SACU-M), of the one part, and the UK and Ireland on the other part

• Notice R.33

Amendment to insert Part 1C to Schedule No. 10, to give effect to the implementation of the EPA between the SACU Member States and Mozambique (SACU-M), of the one part, and the UK and Ireland on the other part

• Notice R.32

Amendment to Part 1 of Schedule No. 3, by the substitution of rebate item 306.02/5208.21/01.06, in order to increase the extent of rebate from full duty less 11% to full duty – ITAC  Report 628

• Notice R.31

Correction Notice – By the substitution of the reference to Note 3(a)(i) with Note 6(a)(i), where it appears in Notice No. R. 1404 of Government Gazette No. 44029 on 24 December 2020 in Note 8 to item 620.24

• Notice R.36

Amendment to Part 2 of Schedule No. 4, by the insertion of various items under rebate item 460.15, in order to create a rebate provision on Aluminium plates, sheets or strips – ITAC Report No. 622

• Notice R.6