SARS-customs3

Customs & Excise Act, 1964: Tariff Amendments Notice 2435

2 September 2022

The definitions of a complete and incomplete bicycle were provided in Part 1, Schedule No. 1 Chapter 87. Tariff subheading 87.12 notes 5 and 6 includes definition for incomplete bicycles, having the essential character of the complete bicycle. Note 6. For the purposes of Additional Note 5 an incomplete bicycle, whether assembled, is to comprise of at least the following components:

(a) The frame; plus

(b) Any three of the following major components:

  • One or both wheels;
  • The steering unit;
  • The brake set;
  • The drivetrain;
  • The fork.

You can find the tariff amendment notice here.

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