Customs tariff and rule amendment notices
March 31, 2023
Two tariff amendment notices were published, R3234 and R3235, related to the Customs and Excise Act, 1964, in Government Gazettes 48344 and 48345.
Notice R3234 brings an amendment is being made to Part 2 of Schedule No. 4, which deals with customs and excise tariffs. The amendment involves the substitution of a rebate item number, 460.03/0207.14.9/01.07, which will increase the annual quota for frozen bone-in cuts of the species Gallus Domesticus (a type of chicken) that are either imported from or originate in the United States of America. The quota is being increased from 71,290 tons to 71,632 tons. This means that more of this particular chicken product can be imported or exported between the United States and the country in question, subject to any other relevant regulations or restrictions. Amendments applicable retrospectively from 1 April 2022.
You can find the notice here.
Notice R3235 amended 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. Amendments are applicable from 5 April 2023.
You can read the notice here.
Additionally, three rule amendment notices were published on the same day:
- R3230 outlines an amendment to rules under section 19A for the implementation of tobacco products-related excise duties on nicotine and nicotine-substitute solutions in vaping products. This rule amendment will come into effect from June 1, 2023.
- R3231 amends item 202.00 of the Schedule to the rules with a new form for the application for accredited client status under section 64E of the Customs and Excise Act, 1964. This rule amendment will come into effect from 31 March 2023.
- R3229 amends item 202.00 of the Schedule to the rules by substituting a new form for the Environmental Levy Account for Carbon Tax, along with completion notes for the DA 180 carbon tax account. This rule amendment will come into effect from 31 March 2023.
You can read the tariff amendment notices on the SARS website here.
