New Tariff Subheadings for Fruit – Comment due
12 Apr 2016 - by Riaan de Lange
On 11 April 2016 the South African Revenue Service (Sars), published for comment proposed tariff subheadings for fruit (in tariff heading 08.11 – in Schedule No.1 Part 1 of the Customs and Excise Act, 1964) not containing any added sugar or sweetening matter, on which comment is due by 25 April 2016.
Draft amendmentS relate to the:
(i) deletion of tariff subheading: 0811.90.15 - Granadilla pulp; litchi pulp.
(ii) insertion of the tariff subheadings: 0811.10.10 - Not containing added sugar or other sweetening matter; 0811.10.90 - Other; 0811.20.10 Not containing added sugar or other sweetening matter; 0811.20.90 – Other; 0811.90.05 - Granadilla pulp and litchi pulp, not containing added sugar or other matter; 0811.90.10 - Other granadilla pulp and litchi pulp; and 0811.90.85 - Other fruit, not containing added sugar or other matter.
(iii) substitution of tariff subheadings: 0811.10 - Strawberries:; and 0811.20 - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries:
Sars also advised of a draft notice relating to the supply of fruit under Item 13 of Schedule 2 to the VAT Act which is zero-rated if supplied by a vendor, and exempt from value-added tax (VAT) on importation. Item 13 excludes fruit cooked or treated otherwise for the purpose of preserving such fruit in its natural state. The tariff amendment is required to align the relevant provisions in Part 1 of Schedule No. 1 of the Customs and Excise Act to Item 13 of Schedule 2 to the VAT Act.