PUBLISHER: SARS Website (www.sars.gov.za)
The Tariff Amendments are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette.
- Notice R.2884 – Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheading 8418.10.90 in order to increase the rate of customs duty on combined refrigerator-freezers, fitted with separate external doors from 25% to 30% and the insertion of tariff subheading 8418.10.20 to exclude those with a total capacity not exceeding 400li – ITAC Report 618. Implementation date: 23 December 2022.
- Notice R.2742 – Amendment to Part 1 of Schedule No. 3, by the deletion of rebate item 304.07/0404.10.01.06, which provides for a rebate of full customs duty on demineralised whey powder used in the manufacture of prepared infants food – ITAC Report 650. Implementation date: 18 November 2022.