Customs Updated:
31 Jul 2017

2020 tariff amendments

On 22 November the South African Revenue Service (Sars) published tariff amendments to Schedules No 1 “​Ordinary Customs Duty”, No 4 “General Rebates of Customs Duties, Fuel Levy and Environmental Levy”, No 5 “Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy”, and No 6 ​“Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy” to the Customs and Excise Act, 1964. The tariff amendments serve to implement changes to the tariffs of the European Union (EU) and the Southern African Development Community (SADC) Economic Partnership Agreement (EPA) and other miscellaneous tariff amendments for implementation on 01 January 2020.

 

‘CO2e’ and ‘t’ abbreviation

The insertion, in General Note G “Abbreviation and Symbol” to Schedule No 1 to the Act, ‘CO2e’ to mean CO2 equivalent, and to amend Note 47 to read as ‘t’ to mean ton/tonne.

 

Cake wheat flour and white bread flour

The substitution of Additional Notes 1(a) and 1(b) in Chapter 11 of Section II to Part 1 of Schedule No 1 to the Act “Ordinary Customs Duty”, which is due to the merger of government departments.

 

The substitution of Note 1(a) in Chapter 11 of Section II to Part 1 of Schedule No.1 to the Act, with the following:

(a) Cake wheat flour and white bread wheat flour means such flours as defined in the Department of Agriculture, Land Reform and Rural Development Regulations, published by Government Notice No.405 of 5 May 2017, relating to the grading, packing and marking of wheat products, imported into the Republic of South Africa.”

 

The substitution of Note 1(b) in Chapter 11 of Section II to Part 1 of Schedule No.1 to the Act, with the following:

“(b) Cake wheat flour or white bread wheat flour as defined in the Department of Agriculture, Land Reform and Rural Development Regulations, published by Government Notice No.405 of 5 May 2017, must be classified in tariff subheading 1101.00.90 unless it complies with the grading, packing and marking requirements applicable in terms of those Regulations to such classes of wheat products intended for sale in the Republic of South Africa.”

 

Fish tariff amendments

The tariff amendments of Part 1 of Schedule No.1 to the Act, “Ordinary Customs Duty” to implement changes to the rates of customs duties in terms of the EU/SADC EPA for 2020 and other miscellaneous amendments:

Tariff subheading 0302.11 “Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster).”

Tariff subheading 0302.13 “Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus).”

Tariff subheading 0302.14 “Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho).”

Tariff subheading 0302.19 “Other”.

Tariff subheading 0303.12 “Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus).”

Tariff subheading 0303.13 “Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho).

Tariff subheading 0303.14 “Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster).”

Tariff subheading 0303.19 “Other.”

Tariff subheading 0304.31 “Tilapias (Oreochromis spp.).”

 

Miscellaneous tariff amendments

Technical and other miscellaneous tariff amendments in Part 1 of Schedule No.1 to the Act, “Ordinary Customs Duty”.

 

By the deletion of the following:

6404.19.90 Other (“Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other”.)

 

By the insertion of the following:

0802.90 Pecan:       

0802.90.11 In shell

0802.90.12 Shelled

0802.90.90 Other

1212.99.1 Aspalathus linearis (Rooibos/Red Bush):       

1212.99.11 Leaves and stems, dried, in immediate packings not exceeding kg

1212.99.13 Other leaves and stems, dried

1212.99.19 Other

1212.99.90 Other

1302.19.14 Of the species Aspalathus linearis (Rooibos/Red bush)

4410.11.10 Agglomerated into board, but not further worked than sanded

4410.11.20 Coated, covered or laminated

4410.11.90 Other

 

Personal and Household Effects

The substitution of Note 5 in Schedule No 4 to the Act, “General Rebates of Customs Duties, Fuel Levy and Environmental Levy” to reference forms DA 331 and TC-01 which refer to a traveller card used at ports of entry to declare personal and household effects.

 

By the substitution of Note 5 in Schedule No.4 to the Act with the following:

5. For the purposes of Items 409.00, 480.00 and 490.00:

(a) Where any goods or vehicles are imported or re-imported, as the case may be, in terms of these items by a person who is required to declare goods in terms of section 15, that person means a "traveller" as defined in the rules for that section and as contemplated in form TC-01; and

(b) in addition to the Notes to these items, such a traveller must comply with the requirements of section 15, the rules for that section and form TC-01.

 

Re-Importation of Agricultural Products

The substitution of Note 2 in Part 1 of Schedule No.4 to the Act “General Rebates of Customs Duties, Fuel Levy and Environmental Levy”, by the substitution of Item 409.00 as a consequence of the statement issued by the President of South Africa on 29 May, regarding the merging of Government departments in the Department of Agriculture, Forestry and Fisheries to be changed to Department of Agriculture, Land Reform and Rural Development.

 

By the substitution of Note 2 to Rebate Item 409.00 with, “Admission of the following goods under this item shall be subject to a permit for re-importation issued by the Director-General: Department of Agriculture, Land Reform and Rural Development: Butter, cheese, maize and maize products, sugar, wine, brandy and spirituous beverages.”

 

Agricultural Department Name Change

The substitution of Note 2 in Part 1 of Schedule No 4 to the Act “General Rebates of Customs Duties, Fuel Levy and Environmental Levy”, by the substitution of Item 409.00, due to the name change to the Department of Agriculture, Land Reform and Rural Development.

The substitution of various Rebate Items in Part 2 of Schedule No.4 to the Act, “General Rebates of Customs Duties, Fuel Levy and Environmental Levy” as a consequence of the statement issued by the President of South Africa on 29 May, regarding the merging of Government departments resulting in the Department of Agriculture, Forestry and Fisheries (DAFF) to be changed to Department of Agriculture, Land Reform and Rural Development.

The “Extent of Rebate” is full duty.

 

Rebate Item 460.01/03.04/01.04/41 “Mackerel, horse-mackerel, snoek, kingklip, sole, angel fish (Brama raii), black marlin (Makaira indica), bigscale mackerel (gastoro) (Gasterochisma melampis), dorado (mai-mai) (Coryphaena hippurus), moon fish (opa) (Lampris regius), oil fish, smooth (escolar) (Lepidocybium flavobrunneum), oil fish, rough (Ruvettus pretiousus), sawara (Acathocybium solandri), sail fish (Istiophorus platipterus), striped marlin (Tetrapturus audax), shortbill spear fish (sikiyami) (Tetrapturus angustirostris), sword fish (Xiphias gladius), ribbon fish (Lepidopus caudatus), monk (Lophius piscatorius), cavebass (Dinoperca petersi), lyretail hogfish (Bodianus anthioides), turncoat hogfish (Bodianus axillaris), saddleback hogfish (Bodianus bilunulatus), diana's hogfish (Bodianus diana), lined hogfish (Bodianus Leucostictus), goldsaddle hogfish (Bodianus perditio), yellowfin emperor (Lethrinus crocineus), river snapper (Lutjanus argentimaculatus), rosy jobfish (Pristipomoides filamentosus), king mackerel (Scomberomorus commerson), tomato rockcod (Cephalopholis sonnerati), white-edged rockcod (Epinephelus albomarginatus), brown-spotted rockcod (Epinephelus chlorostigma), malabar rockcod (Epinephelus malabaricus), rockcod (Epinephelus rivulatus), englishman (Chrysoblephus anglicus), slinger (Chrysoblephus puniceus) and blueskin (Polysteganus coeruleopunctatus), in such quantities and at such times as the Director-General: Department of Agriculture, Land Reform and Rural Development may allow by specific permit.”

 

Rebate Item 460.01/04.00/01.02/29 “Dairy produce of headings 04.01, 04.02, 04.03, 04.04, 04.05 and 04.06 in such quantities and at such times as the DirectorGeneral: Department of Agriculture, Land Reform and Rural Development may allow by specific permit: Provided that such permit shall be issued under such conditions as may be agreed upon by the Governments of the Republic, Botswana, Lesotho, Swaziland and Namibia: Provided further that goods cleared in terms of this rebate item shall not be removed to the area of Botswana, Lesotho, Swaziland or Namibia.”

 

Rebate Item 460.01/04.09/01.04/47 “Natural honey, in immediate packings of a content exceeding 1 kg, subject to such conditions as the Director-General: Department of Agriculture, Land Reform and Rural Development may allow by specific permit, for repacking into immediate packings of a content of less than 1 kg.”

 

Rebate Item 460.02/00.00/01.00/05 “Potatoes, dried leguminous vegetables, cereals, oil seeds and sweet corn, verified by the Director-General: Department of Agriculture, Land Reform and Rural Development that it can only be used for planting or sowing.”

 

Rebate Item 460.02/1001.9/01.05/57 “Wheat (excluding durum wheat), in such quantities and at such times as the Director-General: Department of Agriculture, Land Reform and Rural Development may allow by specific permit: Provided that such permit shall be issued under such conditions as may be agreed upon by the Governments of the Republic, Botswana, Lesotho, Swaziland and Namibia: Provided further that wheat and wheaten flour obtained from such wheat cleared in terms of this rebate item, shall not be removed to the area of Botswana, Lesotho, Swaziland or Namibia.”

 

Rebate Item 460.02/12.05/01.04/49 “Rape seed, whether or not broken, in such quantities and at such times as the Director-General: Department of Agriculture, Land Reform and Rural Development may allow by specific permit.”

 

Rebate Item 460.03/0207.14.9/01.07/73 “Frozen meat of the species Gallus domesticus, cut in pieces with bone in and imported from or originating in the United States of America, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission (ITAC) may allow by specific permit on recommendation of the Director General: Department of Agriculture, Land Reform and Rural Development (DALRRD), provided that (a) With effect from 1 April 2016, permits may be issued by ITAC for meat imported in terms of this rebate item; (b) From the date this rebate item comes into operation up to and including 31 March 2016 meat imported in terms of this rebate item shall be on a first-come-first-serve basis; (c) The meat subject to the provisions of this rebate item may not exceed a basic annual quota of 68 590 metric tonnes; (d) The annual quota period is 1 April to 31 March; (e) Prior to 1 April 2016, the quota shall be 16250 metric tonnes; (f) As from 1 April 2017 a growth factor as determined by DALRRD is applied to the basic quota annually; (g) The meat imported in terms of this rebate item may not be removed outside the Republic for consumption in any of the BLNS countries; (h) The permit is not transferable and may not be used to obtain meat to the benefit of any entity or person not named in the permit issued by ITAC; (i) This rebate item shall be suspended if any benefits that South Africa enjoyed under AGOA as at 1 November 2015 are suspended, and shall remain suspended for as long as those benefits under AGOA remains suspended; and (j) This rebate item is suspended in terms of paragraph (i) as from the date the Minister of Trade and Industry submits written confirmation to the Minister of Finance that South Africa 's benefits under AGOA have been suspended.”

The ”Extent of Rebate” is full anti-dumping duty.

 

460.25 GOODS, IN SUCH QUANTITIES AT SUCH TIMES AND UNDER THE CONDITIONS SPECIFIED IN GOVERNMENT GAZETTE NO. 16886 OF 18 DECEMBER 1995, AS THE DIRECTORGENERAL: DEPARTMENT OF AGRICULTURE, LAND REFORM AND RURAL DEVELOPMENT MAY ALLOW BY SPECIFIC PERMIT.

Story by: Riaan de Lange