Customs and Excise Tariff Amendments

6 January 2023

The draft amendments in Part 1 of Schedule No. 1 to the Customs and Excise Act, Act No. 91 of 1964 (the Act), are technical in nature and will have no effect on the duty structure. The amendments are mostly due to requests received from industry or other government agencies. You can read more in the Exploratory Memorandum here.

Detailed amendments were as follows:

Part 1 of Schedule No. 1 was amended with inserting new 8-digit tariff subheadings, deletions, and substitutions under several Chapters.  For more detail read the amendments here.

Amendment to the title of Schedule No. 4, deleting reference made to refunds. New item 460.18 inserted. For more detail read the amendments here.

Amendment in Part 4 of Schedule No. 5, by the deletion of refund items. For more detail read the amendments here.