Tariff Amendments 2022

Amendment to Part 1 of Schedule No. 4, by the substitution of rebate items 406.02, 406.02/00.00/01.00, 406.03, 406.03/00.00/01.00, 406.04, 406.04/00.00/01.00, 406.05, 406.05/00.00/01.00, 406.07 and 406.07/00.00/01.00, to allow diplomats and other foreign representatives to purchase imported new motor vehicles from a customs and excise storage warehouse

• Notice R.2187

24 June 2022

Amendment to Part 2 of Schedule No. 6, by the substitution of rebate item 631.00 000.00.00 01.00 to allow diplomats and other foreign representatives to purchase new motor vehicles from a customs and excise manufacturing warehouse

• Notice R.2186

24 June 2022

Amendment to Part 1 of Schedule No. 1, to correct some minor errors that occurred during HS 2022 implementation

• Notice R.2163

With effect from 1 January 2021

Amendment to Part 1 of Schedule No. 1, by the substitution of certain Notes and insertions of new 8-digit tariff subheadings under several Chapters in Part 1 of Schedule No. 1, to implement technical and other miscellaneous amendments

• Notice R.2164

17 June 2022

Amendment to Part 2B of Schedule No. 1, by the substitution of the descriptions of item number 124.05/8415.10, to align the header description with the header description of subheading 8415.10 as it appears in Schedule No. 1 Part 1

• Notice R.2165

17 June 2022

Amendment to Part 3E of Schedule No. 1, by the deletion of environmental levy item 153.01.09/8701.30 and substitution of several items

• Notice R.2166

17 June 2022

Amendment to Part 1 of Schedule No. 3, by the insertion and deletion of rebate item 320.04/5512.19.90/01.08 and 320.04/5512.19/01.06, respectively

• Notice R.2167

17 June 2022

Amendment to Schedule No. 5 by the substitution of Note 13, in order to delete the reference to “refund of the customs duty specified in refund item 533.00”, as refund item 533.00 has been deleted and the reference to this item has become redundant

• Notice R.2171

17 June 2022

Amendment to Part 1B of Schedule No. 6, by the substitution of the wording “under customs supervision” wherever it appears with “under the supervision of an officer”

• Notice R.2169

17 June 2022

Amendment to Part 1C of Schedule No. 6, by the substitution of the wording “under customs supervision” wherever it appears with “under the supervision of an officer”

• Notice R.2168

17 June 2022

Amendment to Part 3 of Schedule No. 6, in order to correct typographical errors to the Diesel Refund Notes published in the Government Gazette on 18 March 2022

• Notice R.2170

17 June 2022

Amendment t0 Part 5A of Schedule No. 1, by the increase of 75 cents per litre in the rate of the general fuel from R2.35/l to R3.10/l levy for petrol and from R2.20/l to R2.95/l for diesel, respectively

• Notice R.2147

With effect from 6 July 2022 up to and including 2 August 2022

Amendment to Part 3 of Schedule No. 6, as a consequence to the increase in the rate of the general fuel levy; the diesel refund provisions are adjusted accordingly

• Notice R.2145

With effect from 6 July 2022 up to and including 2 August 2022

Amendment to Part 5A of Schedule No. 1, by the increase in the rate of the general fuel levy from R3.10/l to R3.85/l for petrol and for diesel from R2.95/l to R3.70/l, respectively

• Notice R.2146

With effect from 3 August 2022

Amendment to Part 3 of Schedule No. 6, as a consequence to the increase in the rate of the general fuel levy; the diesel refund provisions are adjusted accordingly

• Notice R.2144

With effect from 3 August 2022

Amendment to Part 1 of Schedule No. 2, by the deletion of item 205.01/2523.29/02.06 and substitution of items 205.01/2523.29/01.06 and 205.01/2523.29/05.06, in order to impose anti-dumping duty on Portland cement originating in or imported from Pakistan – ITAC Report 673

• Notice R.2143

10 June 2022

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 414,85c/kg to 299.46c/kg in terms of the existing variable tariff formula – ITAC Minute 07/2021

• Notice R.2137

6 June 2022

Amendment to Part 5A of Schedule No. 1, to extend the date of the reduction of R1.50 per litre of the general fuel levy for petrol from R3.85/l to R2.35/l and for diesel from R3.70/l to R2.20/l, as announced by the Minister of Finance on 31 March 2022

• Notice R.2124

With effect from 6 April 2022 up to and including 5 July 2022

Amendment to Part 3 of Schedule No. 6, as a consequence to the extension of the date of the reduction of the general fuel levy, as announced by the Minister of Finance on 31 March 2022; the diesel refund provisions are adjusted accordingly

• Notice R.2125

With effect from 6 April 2022 up to and including 5 July 2022

Amendment to Part 2 of Schedule No. 5, by the insertion of refund item 522.02/22.00/01.04 and Note 7, to provide for a refund item for certain alcoholic beverages that have undergone post-manufacturing deterioration (Expired Stock)

• Notice R.2093

With retrospective effect from 15 March 2019 

Impositioning of provisional payment in relation to anti-dumping duties against the alleged dumping of spades and shovels of a maximum blade width of more than 150mm but not exceeding 200mm originating in or imported from the People’s Republic of China and the alleged dumping of spades and shovels of a maximum blade width of more than 200mm but not exceeding 320mm, picks, other rates (excluding those with not more than 8 prongs) and other forks, with a prong length exceeding 150mm originating in or imported from the Republic of India – ITAC Report 691

• Notice R.2081

Up to and including 12 November 2022

Amendment to Part 1 of Schedule No. 1, by the creation of separate 8-digit tariff subheadings under tariff heading 1102.20 for super fine maize meal

• Notice R.2053

With retrospective effect from 1 April 2022

Amendment to Part 1D of Schedule No. 6, by the insertion of Note 10 in order to align with refund provisions for malt beer and other fermented beverages

• Notice R.2052

29 April 2022

Amendment to Part 1 of Schedule No. 2, in order to amend the anti-dumping duties imposed on the species, Gallus Domesticus, originating in or imported from the Netherlands, in order to include Pluimveeslachterij C van Miert BV, Pluimveeslachterij Mieki Hunsel BV and Frisia Foods BV on the list of companies exempted from paying the duties  – Minute 13/2022 addendum to ITAC Report 666

• Notice R.2030

With retrospective effect from 23 August 2021

Amendment to Part 3F of Schedule No. 1, by an increase of 7.5 per cent in the rate of environmental levy on carbon dioxide equivalent from R134 to R144 per tonne, to give effect to the Budget proposals announced by the Minister of Finance on 23 February 2022

• Notice R.2010

With retrospective effect from 1 January 2022 

Amendment to Part 5A of Schedule No. 1, by the increase of R1.50 per litre of the general fuel levy for petrol from R2.35/l to R3.85/l and for diesel from R2.20/l to R3.70/l, as announced by the Minister of Finance on 31 March 2022

• Notice R.2011

With effect from 1 June  2022 

Amendment to Part 3 of Schedule No. 6, as a consequence to the increase in the general fuel levy, as announced by the Minister of Finance on 31 March 2022, the diesel refund provisions are adjusted accordingly

• Notice R.2012

With effect from 1 June 2022 

Amendment to Part 3A of Schedule No. 1, by an increase of 3c/bag in the rate of environmental levy on plastic bags from 25c/bag to 28c/bag, to give effect to the Budget proposals announced by the Minister of Finance on 23 February 2022

• Notice R.1995

With effect from 6 April 2022

Amendment to Part 3C of Schedule No. 1, by an increase of R5/lamp in the rate of environmental levy on light bulbs from R10/lamp to R15/lamp, to give effect to the Budget proposals announced by the Minister of Finance on 23 February 2022

• Notice R.1996

With effect from 6 April 2022

Amendment to Part 3D of Schedule No. 1, by an increase of R12 per g//km CO₂ on carbon dioxide emissions tax from R120 to R132, on new passenger vehicles with emissions exceeding 95g/km and by R16g/km CO₂ from R160 to R176, on new double cab vehicles with emissions exceeding 175g/km, to give effect to the Budget proposals announced by the Minister of Finance on 23 February 2022

• Notice R.1997

With effect from 6 April 2022

Amendment to Part 5A of Schedule No. 1, by the substitution of Note 8 by the increase of 1c in the carbon fuel levy from 8c/li to 9c/li for petrol and from 9c/li to 10c/li for diesel, respectively, to give effect to the Budget proposals announced by the Minister of Finance on 23 February 2022. Additionally, Part 5A in Schedule No. 1 is amended through the reduction of R1.50 per litre of the general fuel levy for petrol from R3.85/l to R2.35/l and for diesel from R3.70/l to R2.20/l as announced by the Minister of Finance on 31 March 2022

• Notice R.1993

With effect from 6 April 2022 up to and including 31 May 2022

Amendment to Part 3 of Schedule No. 6, as a consequence to the reduction in the general fuel levy, as announced by the Minister of Finance on 31 March 2022. The diesel refund provisions are adjusted accordingly

• Notice R.1994

With effect from 6 April 2022 up to and including 31 May 2022

Impositioning of provisional payments in relation to anti-dumping duties against the alleged dumping of non-articulated welded link chains, which are manufactured from round section of iron or steel wire, bars or rods of a diameter of 4 mm or more, but not exceeding 20 mm, originating in or imported from the People’s Republic of China – ITAC Report 686

• Notice R.1980

With effect from 1 April 2022 up to and including 16 September 2022

Impositioning of provisional payment in relation to anti-dumping duties against the alleged dumping of laminated safety glass, classifiable under tariff subheading 7007.29, originating in or imported from the People’s Republic of China – ITAC Report 687

• Notice R.1894

Up to and including 17 September 2022

Amendment to Part 3 of Schedule No. 6, by the substitution of Note 6, to give effect to the review of the diesel refund system

• Notice R.1893

With effect from a date to be determined by notice in the Gazette

Amendment to Part 1 of Schedule No. 2, by the insertion of various anti-dumping items under item 204.04, in order to impose anti-dumping duties on pasta originating in or imported from Egypt, Latvia, Lithuania and Turkey classifiable under tariff heading 1902.11 1902.19 – ITAC Report 669

• Notice R.1888

17 March 2022

Amendment of provisional payment in relation to anti-dumping duties against the alleged dumping of frozen bone-in portions of fowls of the species Gallus Domesticus, classifiable under tariff subheading 0207.14.9, originating in or imported from Brazil, Denmark, Poland and Spain, to amend the references made in the preceding Notices from “exported by” to read “produced by” – ITAC Report 678

• Notice R.1846

With retrospective effect from 17 December 2021 up to and including 14 June 2022

23 February 2022

Taxation Proposals as tabled by the Minister of Finance in his Budget Review 2022 at 14:42

• Taxation Proposals

23 February 2022

Note the time of tabling as 14:42

Insertion of provisional payment of Brazilian exporters – Agroaraçá Indústria De Alimentos LTDA, Agrosul Agroavicola Industrial S.A., Aurora Cooperativa Central Aurora Alimentos, COPACOL – Cooperativa Agroindustrial Consolata and Zanchetta Alimentos LTDA at a rate of 30.5% and substitution of provisional duties, exported by HK Scan Denmark A/S, Drobimex Sp. Z.O.O, UVE SA, Avicola Sanchez SL, Avicola De Lleida SAU, Avicola De Galicia, S.A.U., Dolz España, S.L. and Escorxador D’Aus Torrent I Fills S.L in relation to anti-dumping duties against the alleged dumping of frozen bone-in portions of fowls of the species Gallus Domesticus, classifiable under tariff subheading 0207.14.9, originating in or imported from Brazil, Denmark, Poland and Spain – ITAC Report 678

• Notice R.1748

With retrospective effect from 17 December 2021 up to and including 14 June 2022

Amendment to 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 69 972 tonnes to 71 290 tonnes – ITAC Minute M04/2021

• Notice R.1707

With retrospective effect from 1 April 2021

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

• Notice R.1706

With retrospective effect from 1 September 2021 up to and including 31 December 2021

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

• Notice R.1705

With retrospective effect from 1 January 2022

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

• Notice R.1704

With retrospective effect from 1 September 2021 up to and including 31 December 2021

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

• Notice R.1703

With retrospective effect from 1 January 2022