On 06 January 2023, the South African Revenue Service (SARS) released its “Explanatory Memorandum-Technical Amendments (Technical Amendments to the Customs And Excise Act, 1964)”
The amendments are mostly due to requests received from industry or other Government Agencies.
1. Amendment of Part 1 of Schedule No.1 to the Customs and Excise Act, 1964
1.1 Request from Lasher Tools for a separate tariff subheading for wheelbarrows. Lasher Tools submitted a request for the creation of a separate 8-digit tariff subheading for wheelbarrows. They motivated that as a result of the recent sunset review on the anti-dumping duty on wheelbarrows, which led to an increase in the duty, and has resulted in circumvention by importers. The importers are using tariff subheading 8716.90.90 which is a residual subheading that provides for parts other than those specifically mentioned. Importers are bringing in wheelbarrows unassembled and declaring them and parts.
Therefore, the creation of a separate 8-digit tariff subheading for “parts of wheelbarrows” will enable the applicant to collect statistics.
The following subheading is inserted: 8716.90.30 Other, of wheelbarrows
1.2 Request from Commodity Trade Observer on behalf of the Association of Electric Cable Manufacturers of South Africa for the creation of separate tariff subheadings for certain cables. Commodity Trade Observer, on behalf of the Association of Electric Cable Manufacturers of South Africa, requested the creation of separate 8-digit tariff subheadings under headings 74.13, 76.14, 85.44 and 90.01. They motivated that the creation of the separate 8-digit tariff subheadings would enable them to ascertain the exact volumes and prices of the products in question. In turn this will ensure that public procurement guidelines and exemptions are sufficiently enforced and that locally manufactured goods are used in government projects.
It will further assist in gathering information on competition trends between locally manufactured versus imported goods.
The following subheading is inserted:
- 7413.00.3 Cables, cordage and rope; electric wire or cable:
- 7413.00.31 Cables, not in coils and not incorporating wire that is surface treated
- 7413.00.39 Other
- 7614.90.05 With aluminium core
- 7614.90.10 With core of composite material
- 7614.90.90 Other
- 8544.49.2 Plastic insulated:
- 8544.49.21 For a voltage exceeding 80 V but not exceeding 300 V
- 8544.49.23 For a voltage exceeding 300 V but not exceeding 500 V
- 8544.49.29 For a voltage exceeding 500 V
- 8544.49.3 Rubber insulated:
- 8544.49.31 For a voltage exceeding 80 V but not exceeding 750 V
- 8544.49.39 For a voltage exceeding 750 V
- 8544.60.1 Paper insulated:
- 8544.60.11 For a voltage exceeding 1 kV but not exceeding 33 kV
- 8544.60.13 For a voltage exceeding 33 kV but not exceeding 132 kV
- 8544.60.19 For a voltage exceeding 132 kV
- 8544.60.2 Plastic insulated:
- 8544.60.21 For a voltage not exceeding 1,5 kV DC
- 8544.60.22 Other, for a voltage exceeding 1 kV but not exceeding 3,3 kV
- 8544.60.23 For a voltage exceeding 3,3 kV but not exceeding 33 kV
- 8544.60.24 For a voltage exceeding 33 kV but not exceeding 132 kV
- 8544.60.25 For a voltage exceeding 132 kV but not exceeding 275 kV
- 8544.60.29 For a voltage exceeding 275 kV
- 8544.60.3 Rubber insulated:
- 8544.60.31 For a voltage not exceeding 1,5 kV DC
- 8544.60.32 For a voltage exceeding 1 kV but not exceeding 1,1 kV
- 8544.60.33 Other, for a voltage exceeding 1,1 kV but not exceeding 3,3 kV
- 8544.60.34 For a voltage exceeding 3,3 kV but not exceeding 33 kV
- 8544.60.35 For a voltage exceeding 33 kV but not exceeding 132 kV
- 8544.60.37 For a voltage exceeding 132 kV but not exceeding 275 kV
- 8544.60.39 For a voltage exceeding 275 kV
- 9001.10.1 Optical fibre:
- 9001.10.11 Of glass
- 9001.10.15 Of plastic
- 9001.10.19 Other
- 9001.10.2 Optical fibre bundles:
- 9001.10.21 Of glass
- 9001.10.25 Of plastic
- 9001.10.29 Other
- 9001.10.3 Optical fibre cables:
- 9001.10.31 Not containing metal
- 9001.10.35 Containing metal casing
- 9001.10.39 Other
The following subheadings are substituted:
- 7614.90 Other:
- 9001.10 Optical fibres, optical fibre bundles and cables:
The following subheadings are deleted:
- 3004.20.90 Other
- 7413.00.30 Cables, cordage and rope; electric wire or
- cable
- 8544.60.10 Paper insulated
- 8544.60.20 Plastic insulated
- 8544.60.30 Rubber insulated
1.3 Other miscellaneous amendments
The opportunity is used to make corrections in Chapters 30 and 70. Tariff subheading 3004.20.90 was erroneously omitted under deletions when the structure was expanded on 1 January 2018. Currently there are two subheadings that provide for the residual “other” under tariff subheadings 3004.20.90 and 3004.20.99.
Tariff subheadings 7005.29.55, 7005.29.65 and 7005.29.85 provide for other glass, excluding solar glass and optical glass. However, the reference to solar glass was erroneously omitted from the exclusion on the descriptions of the three subheadings.
2. Amendment of Schedule No.4 to the Customs and Excise Act, 1964
Rebate item 460.18/9001.10/01.06 that provides for optical fibre is deleted and a new item 460.18/9001.10.19/01.08 in Part 2 of Schedule No. 4 is inserted as a consequence of the amendment in Part 1 of Schedule No. 1.
3. Amendment of Schedule No.5 to the Customs and Excise Act, 1964
In 2021 an amendment to delete rebate provisions pertaining to the goods for personal or official use by the President and his family was implemented. Refund Items 540.01/195.10/0105, 540.01/195.10/02.05 and 540.01/195.20/01.05 provide for the refund of distillate fuel and biodiesel used by the President. These refund items were erroneously left out of the deletions. An opportunity is now taken to delete these Refunds Items.