On 28 May 2021, the South African Revenue Service (SARS) announced an amendment to the General Notes to Schedule No.1 to the Customs and Excise Act, 1964, to change the reference from “EU” to read “EU / UK” in order to clarify the applicability of goods imported from the European Union (EU) to also be applicable to goods imported from the United Kingdom (UK) and Ireland as per the Southern African Customs Union (SACU)-Mozambique (M) UK Economic Partnership Agreement (EPA) agreement.
By the substitution of Note IJ.3(a)(i) in Schedule No.1 to the Act, 1964 with the following:
By the substitution of Note IJ.3.9 in Schedule No. 1 with the following:
3.9 When the tariff quota is exhausted during the stated period the duty specified in respect of the goods concerned in the EU / UK column shall be payable.
By the substitution of Note IJ.4(a) in Schedule No.1 to the Act, 1964 with the following:
(a) For the purposes of entry of any imported goods at the lower rate of duty specified in the EU / UK column the importer shall at the time of entry for home consumption of any consignment.
Substitute Note K.2 in Schedule No. 1 with the following:
(a) The general rate of duty specified in the general column in respect of any heading or subheading in Part 1 of Schedule No. 1 applies to imported goods to which such heading or subheading relates if the goods do not qualify for any preferential rate of duty specified in the SADC column.
(b) Where the rate of duty in the SADC column is the same as the rate of duty in the general column no preferential rate of duty is in operation in respect of the said SADC column, as the case may be.
By the substitution of Note N.1 (b) in Schedule No. 1 with the following:
(b) Annex II means Annex II of this Agreement and the rates specified in the rate of duty column headed "EU / UK" shall apply to the goods listed in Annex II imported from the UK. Paragraph 13 of Section B of Part 1 of Annex II states the quantities, dates and other qualifying requirements in staging categories for the application of a TRQ to goods therein specified instead of the rate specified in the EU / UK column of Part 1 of Schedule No. 1; and by the substitution of Note N.3(a)(i) in Schedule No. 1 with the following:
(i) Paragraph 12 of Section B of Part 1 of Annex II states the quantities, dates and other qualifying requirements in staging categories for the application of a tariff rate quota (TRQ) to goods therein specified instead of the rate specified in the EU / UK column of Part 1 of Schedule No. 1; and
By the substitution of Note N. 4(a) in Schedule No. 1 with the following:
(a) For the purposes of entry of any imported goods at the lower rate of duty specified in the EU / UK column the importer shall at the time of entry for home consumption of any consignment -
By the substitution of Note P in Schedule No. 1 with the following:
P. Rates of duty specified in the six columns; General, EU / UK, EFTA, SADC, MERCOSUR and AfCFTA of Part 1 of Schedule No. 1.
(a) The general rate of duty specified in the General column in respect of any heading or subheading in Part 1 of Schedule No. 1 applies to imported goods to which such heading or subheading relates if the goods do not qualify for any preferential rate of duty specified in the EU / UK, EFTA, SADC, MERCOSUR, or AfCFTA column.
(b) Where the rate of duty in the EU / UK, EFTA, SADC, MERCOSUR or AfCFTA column is the same as the rate in the general column no preferential rate of duty is in operation in respect of the said EU / UK, EFTA, SADC, MERCOSUR or AfCFTA column, as the case may be
The tariff amendment accessible at:
Story by: Riaan de Lange