Tariff Amendments 2023

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheading 7314.39, to increase the general rate of customs duty on coated welded wire mesh from 5% to 15% – ITAC Report 709

• Notice R.4212

Amendment to Part 1 of Schedule No. 1, by the substitution of various subheadings under Chapter 72, in order to increase the rate of customs duty on certain coated or plated flat-rolled steel from free of duty to 10% – ITAC Report 631

• Notice R.4191

Amendment to Part 2 of Schedule No. 4, by the insertion of a temporary rebate provision under rebate item 460.15, in order to provide for certain coated or plated flat-rolled steel products that are not manufactured locally – ITAC Report 631

• Notice R.4192

Amendment to Part 1 of Schedule No. 1, by the deletion and insertion of various subheadings under Chapter 48, in order to increase the rate of customs duty on thermal paper rolls of a width not exceeding 150mm from free of duty to 5% – ITAC Report 711

• Notice R.4089

Amendment to Part 1 of Schedule No. 1, by insertion of Additional Note 3 to Chapter 70 as well as tariff subheadings 7020.00.10 and 7020.00.90, in order to increase the rate of customs duty on shower enclosures from free of duty to 15% – ITAC Report 693

• Notice R.4098

Amendment to Part 1 of Schedule No. 1, by the substitution of Additional Note 6(a) to Chapter 22, to clarify that the products classifiable in tariff  subheading 2206.00.19 is limited to beverages that are the end product of fermentation of a liquor (wort) of non-malted milled cereals listed in the table in Chapter Note 2 to Chapter 11, whether or not flavoured but not mixed with any other beverages, provided the fermentable sugars are derived solely from the liquor (wort) without the addition of any other sugars during or prior to fermentation

• Notice R.4008

Amendment to Part 1 of Schedule No. 1, by the substitution of various subheadings under tariff headings 72.19 and 72.20, in order to increase the general rate of customs duty on stainless steel flat products from 5% to 10% – ITAC Report 644

• Notice R.3916

Amendment to Part 1 of Schedule No. 3, by the amendment of certain existing rebate items under rebate 311.42 and 320.02 as well as the creation of rebate provisions on woven fabrics and other fabrics classifiable in tariff subheadings 55.13, 55.14, 5903.20, 5212.1, 5212.2, 53.09, 5512.1, 55.16, 5903.10.90 and 5903.90.90, for the manufacture of goods classifiable in tariff subheadings 63.02, 63.03, 63.04 and 94.04 – ITAC Report 672

• Notice R.3917

Amendment to Part 2 of Schedule No. 4, by the insertion of rebate item 460.04/1704.90/01.06, to create a temporary rebate facility for the importation of white chocolate, in immediate packaging of a content of 25 kg or more, for use in the manufacture of chocolate containing cocoa, in blocks, slabs or bars and other chocolate – ITAC Report 684

• Notice R.3918

Amendment to 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

• Notice R.3906

22 September 2023

Amendment to 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)

• Notice R.3907

22 September 2023

Amendment to 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)

• Notice R.3903

22 September 2023

Amendment to 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)

• Notice R.3904

22 September 2023

Amendment to 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

• Notice R.3909

22 September 2023

Amendment to 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

• Notice R.3905

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 71 632 tonnes to 71 963 tonnes – ITAC Minute M04/2023

• Notice R.3908

15 September 2023

Amendment to Part 1 of Schedule No. 5, by the substitution of Note 5 in order to make reference to new rule 75.26 that provides for the electronic submission of drawbacks and refunds

• Notice R.3885

15 September 2023

Amendment to Part 2 of Schedule No. 5, by the substitution of Notes 2 and 5(a), as well as the descriptions under rebate items 522.00 and 523.02 in order to make reference to new rule 75.26 that provides for the electronic submission of drawbacks and refunds

• Notice R.3886

4 August 2023

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 195,28c/kg to free of duty in terms of the existing variable tariff formula – ITAC Minute 03/2023

• Notice R.3744

Amendment to Part 1 of Schedule No. 2, by the insertion of anti-dumping items under 201.02, in order to impose anti-dumping duties against the alleged dumping of frozen bone-in portions of fowls of the species Gallus Domesticus classifiable in tariff subheading 0207.14.9, originating in or imported from Brazil, Denmark, Ireland, Poland and Spain – ITAC Report 695

• Notice R.3747

Amendment to Part 1 of Schedule No. 2, by the insertion of anti-dumping items under 207.02, in order to impose anti-dumping duties against the alleged dumping of new pneumatic tyres of rubber of a kind used on motor cars, buses or lorries classifiable in tariff heading 40.11, originating in or imported from the People’s Republic of China – ITAC Report 714

• Notice R.3735

Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08, to extend the safeguard duties with a rate of 48,04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 715

• Notice R.3696

Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08, to amend the safeguard duties to a rate of 46,04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 715

• Notice R.3697

Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08 to amend the safeguard duties to a rate of 44,04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 715

• Notice R.3698

14 July 2023

GG 48959
R.3669

Amendment to Part 3 of Schedule No. 6, by the insertion of Note 14 as well as rebate item 670.05/000.00/01.00, in order to provide for a partial refund of the Road Accident Fund Levy on fuel used in the manufacturing of foodstuffs

• Notice R.3669

17 May 2023

GG 48605
R.3413

Amendment to Part 1 of Schedule No. 2, by the insertion of various items under heading 204.05, in order to impose anti-dumping duties on frozen potato chips originating in or imported from Belgium, Germany and the Netherlands, classifiable under tariff subheadings 2004.10.21 and 2004.10.29 – ITAC Report 706

• Notice R.3413

5 May 2023

GG 48518
R.3372

Amendment to Part 2 of Schedule No. 4, by the insertion of rebate item 460.16/8415.10.10/01.08, in order to provide for a rebate of the duty payable in Schedule No. 1 Part 1 for air-conditioning machines having a rated cooling capacity not exceeding 8,8 kilowatts, classifiable in tariff subheading 8415.10.10 – ITAC Report 681

• Notice R.3372

19 April 2023

GG 48439
R.3314

Amendment to Part 1 of Schedule No. 2, by the insertion of items 215.11/8201.10.05/01.08; 215.11/8201.10.10/02.08; 215.11/8201.30.03/02.08; 215.11/8201.30.03/03.08; 215.11/8201.30.90/02.08 and 215.11/8201.90.20/02.08, in order to implement anti-dumping duty on spades and shovels of a maximum blade width of more than 150mm but not exceeding 200mm originating in or imported from the Peoples Republic of China, and spades and shovels of a maximum blade width of more that 200mm but not exceeding 320mm as well as pics, rakes and forks originating in or imported from India – ITAC Report 704

• Notice R.3314

14 April 2023

GG 48428
R.3292 

Amendment to Part 1 of Schedule No. 1, by the substitution of Additional Note 5(c)(i) in Chapter 22, in order to allow for the use of grape juice in the manufacturing of fermented apple beverages or ciders as prescribed in the Regulations to the Liquor Products Act

• Notice R.3292

14 April 2023

GG 48428
R.3293

Amendment to Part 1 of Schedule No. 2, by the insertion of item 213.03/7007.29/01.06, in order to implement definitive anti-dumping duty on laminated safety glass originating in or imported from the People’s Republic of China – ITAC Report 697

• Notice R.3293

6 April 2023

GG 48403
R.3269

Amendment to Part 3F of Schedule No. 1, to provide for an increase in the rate of carbon emissions tax from R144 to R159 per tonne of carbon dioxide equivalent

• Notice R.3269

6 April 2023

GG 48403
R.3267

Amendment to Part 2A of Schedule No. 1, to provide for an excise rate of duty of R2.90/ml on nicotine and nicotine-substitute solutions, as published in the Taxation Laws Amendment Act, 2022 on 5 January 2023

• Notice R.3267

6 April 2023

GG 48403
R.3268

Amendment to Part 1E of Schedule No. 6, as a consequence to the amendment of Part 2A of Schedule No. 1, as published in the Taxation Laws Amendment Act, 2022 on 5 January 2023

• Notice R.3268 

31 March 2023

GG 48344
R.3234

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 71 290 tonnes to 71 632 tonnes – ITAC Minute M04/2022

• Notice R.3234

31 March 2023

GG 48345
R.3235

Amendment to Part 5A of Schedule No. 1, to provide for an increase of 1 c/li on carbon fuel levy from 9c/li to 10c/li for petrol and from 10c/li to 11c/li for diesel respectively

• Notice R.3235

17 March 2023

GG 48211

R.3155

Imposition of provisional payments in relation to anti-dumping duties against the alleged dumping of other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, otherwise plated or coated with zinc, of a thickness of less than 0,45 mm classifiable in tariff subheading 7210.49.10, originating in or imported from the People’s Republic of China – ITAC Report No. 710

• Notice R.3155

22 February 2023

Taxation Proposals as tabled by the Minister of Finance in his Budget Review 2023 at 14:33

• Taxation Proposals

22 February 2023

Note the time of tabling as 14:33

17 February 2023

Amendment to Part 1 of Schedule No. 1, by the insertion of various 8-digit tariff subheadings in Chapter 30, for vaccines used in the Expanded Programme on Immunisation for both national and provincial Departments of Health

• Notice R.3061

10 February 2023

Imposition of provisional payments in relation to anti-dumping duties against the alleged dumping of windscreens for vehicles, classifiable in tariff subheading 7007.21.20, originating in or imported from the People’s Republic of China – ITAC Report No. 707

• Notice R.3021

20 January 2023

Amendment to Part 1 of Schedule No. 3 by the insertion of rebate item 306.04/3206.11/01.06 in order to provide for a rebate facility on titanium dioxide, classifiable in tariff subheading 3206.11 for use in the manufacture of paints, varnishes as well as prepared driers classifiable in tariff headings 32.08, 32.09, 32.10 and 32.11 as well as the deletion of the said item with effect from 20 July 2025 – ITAC Report 633

• Notice R.2934

6 January 2023

Technical Amendments 

• Explanatory Memorandum

6 January 2023

Amendment to Part 1 of Schedule No. 1, by the insertions of new 8-digit tariff subheadings, deletions and substitutions under several Chapters

• R.2925

6 January 2023

6 January 2023

GG.47823
R.2924

Amendment to Schedule No. 4, by the substitution of the title in Schedule No. 4 to delete the reference made to refunds and a new item 460.18/9001.10.19/01.08 in Part 2 of Schedule No. 4 is inserted as a consequence to the amendment in Part 1 of Schedule No. 1

• R.2924

6 January 2023

6 January 2023

GG.47823
R.2923

Amendment in Part 4 of Schedule No. 5, by the deletion of refund items 540.01/195.10/0105, 540.01/195.10/02.05 and 540.01/195.20/01.05

• R.2923

6 January 2023