On 09 July 2021, the South African Revenue Service (SARS) announced an amendment to Part 6 of Schedule No.1 to the Customs and Excise Act, 1964, by the removal of the Statistical unit column ensure that there is no duplication of the statistical unit in the Part as the statistical unit in Part 1 of Schedule No.1 to the Act, 1964 will be utilised for declaration processing.
The amendment is effective from 01 August 2021.
The amendments are:
193.00 EXPORT DUTY ON SCRAP METAL
193.01/72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel:
193.01.01/7204.10 Waste and scrap of cast iron
193.02/7204.2 Waste and scrap of alloy steel:
193.02.01/7204.21 Of stainless steel
193.02.03/7204.29 Other
193.02.05 7204.30 Waste and scrap of tinned iron or steel
193.03/7204.4 Other waste and scrap:
193.03.01/7204.41 Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings,
whether or not in bundles
193.03.03/7204.49 Other
193.03.05/7204.50 Remelting scrap ingots
193.04/7404.00 Copper waste and scrap
193.05/7602.00 Aluminium waste and scrap
The tariff amendment is accessible at:
Story by: Riaan de Lange