Duty Calls

HS2017 amendments On 17 November the South African Revenue Service (Sars) published the 2017 Harmonised System (HS) amendments to technical amendments in Parts 1, 2A and 3E in Schedule No 1 to the Customs and Excise Act, 1964 (the Act); Part 1 of Schedule No 3 to the Act; Part 1 of Schedule No 4 to the Act; and Part 1C of Schedule No 6 to the Act, 1964. These amendments were omitted from the 01 January 2017 publication. Aluminium extrusions The amendment in Part 1 of Schedule No 1 to the Act, by the substitution of tariff subheadings 7604.21.15; 7604.29.15 and 7604.29.65 to increase the rate of customs duty on aluminium extrusions to 15%. Prefabricated steel buildings The amendment in Part 1 of Schedule No 1 to the Act, by the substitution of tariff subheading 9406.90 and the insertion of tariff subheadings 9406.90.10 and 9406.90.90 to increase the rate of customs duty on prefabricated steel buildings to 20%. Greenhouse of iron or non-alloy steel The amendment in Part 2 of Schedule No 4 to the Act by the insertion of rebate item 460.15/9406.90.10/01.08 to create a temporary rebate provision for greenhouse of iron or non-alloy steel. Technical amendments The amendment in Part 1 of Schedule No 1 to the Act by the insertion, substitution and deletion of various tariff subheadings and to create separate 8-digit tariff subheadings classifiable in chapters 28, 29, 38, 39, 73,87 and 95. Chapter 76 The amendment in Part 1 of Schedule No 1 to the Act by the insertion of additional Note 1 as well as the creation of separate 8-digit tariff subheadings in chapter 76 – aluminium articles. AMR (antimicrobials) The amendment in Part 1 of Schedule No 1 to the Act by the insertion of additional Notes 1(a) to chapter 29 (organic chemicals) and 30 (pharmaceutical products) and creation of 8-digit tariff subheadings for antimicrobials. Chemicals The amendment in Part 2A of Schedule No 1 to the Act as a consequence of the technical amendments in terms of chemicals in chapter 38 (miscellaneous chemical products) as well as the description of item 104.17/22.06. Road wheel and rims fitted with tyres The amendment in Part 3E of Schedule No 1 to the Act as a consequence of the technical amendments in terms of Section 87 to provide for road wheel and rims fitted with tyres. Wood and articles of wood The amendment in Part 1 of Schedule No 3 to the Act as a consequence of the transposition of tariff subheadings 4421.90 to 4421.99 with HS2017, rebate item 308.02/4421.99/01.06 is inserted. Relief and distress rebate The amendment in Part 1 of Schedule No 4 to the Act amends the description of rebate item 412.11 to read in accordance with the content of description of item 412.11/00.00/01.01. Wine containers The amendment in Part 1C of Schedule No 6 to the Act to insert a Refund Provision 620.22 to make provision for wine in containers of more than 2 litres but not more than 10 litres.