On 22 October 2021, the South African Revenue Service (SARS) announced the release of a number of tariff amendments of the Schedules to the Customs and Excise Act, 1964, in terms of the Harmonised System (HS) 2022, relating to its introduction on 01 January 2022.
The released documents relate to:
- Explanatory Memorandum, elaborates on specific changes included in the amendments of the Schedules to the Act, 1964, in terms of the HS2022;
- Part 1 to Schedule No.1 to the Act, 1964, [Ordinary Customs Duty], by the insertion, substitution and deletion of various notes, to implement the recommendations made by the World Customs Organization (WCO) in order to implement HS2022;
- Part 1 to Schedule No.1 to the Act, 1964, [Ordinary Customs Duty], to implement the recommendations made by the WCO, in order to implement HS2022 on a 6-digit international level as well as the consequential amendment on a national (8-digit) level;
- Part 2A to Schedule No.1 to the Act, 1964, [Specific Excise Duties on locally manufactured or on imported goods of the same class or kind], as a consequence of the implementation of HS 2022 in Part 1 of Schedule No.1 to the Act, 1964;
- Part 2B to Schedule No.1 to the Act, 1964, [Ad Valorem Excise Duties on locally manufactured goods or on imported goods of the same class or kind] as a consequence of the implementation of HS 2022 in Part 1 of Schedule No.1 to the Act, 1964;
- Part 3D to Schedule No. 1 to the Act, 1964, [Environmental Levy on Carbon Dioxide (CO2) Emissions of Motor Vehicles], as a consequence to the implementation of HS 2022 in Part 1 of Schedule No.1 to the Act, 1964;
- Part 3E to Schedule No.1 to the Act, 1964, [Environmental Levy on Tyres], as a consequence of the implementation of HS 2022 in Part 1 of Schedule No.1 to the Act, 1964;
- Part 1 to Schedule No.3 to the Act, 1964, [Industrial Rebates of Customs Duties: Goods Used in the Manufacture of Other Goods], as a consequence of the implementation of HS 2022 in Part 1 of Schedule No.1 to the Act, 1964;
- Part 2 to Schedule No.4 to the Act, 1964, [General Rebates of Customs Duties, Fuel Levy and Environmental Levy: Temporary Rebates of Customs Duties], as a consequence of the implementation of HS 2022 in Part 1 of Schedule No.1 to the Act, 1964;
- Part 3 to Schedule No. 5 to the Act, 1964, [Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy: Miscellaneous Refunds Of Customs Duties And Fuel Levy], as a consequence to the implementation of HS 2022 in Part 1 of Schedule No.1 to the Act, 1964;
- Schedule No.6 to the Act, 1964, [Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy], as a consequence to the implementation of HS 2022 in Part 1 of Schedule No.1 to the Act, 1964 [Ordinary Customs Duty];
- Correlation Table – serves as a guide to assist with the transposition of goods on a national level but has no legal status [Correlation Table Schedule 1 Part 1];
- Correlation Table – serves as a guide to assist with the transposition of goods on a national level but has no legal status [Correlation Table other Schedules]; and
- Frequently Asked Questions (FAQs) for HS2022.
The Notices are accessible at:
