Legal Counsel – Secondary Legislation – Tariff Amendments 2022

Jun 15, 2022 | Uncategorised

15 June 2022 – Customs & Excise Act, 1962: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

Part 1 of Schedule No. 1 to correct some minor errors that occurred during HS 2022 implementation (with retrospective effect from 1 January 2021);
Part 1 of Schedule No. 1 by the substitution of certain Notes and insertions of new 8-digit tariff subheadings under several Chapters in Part 1 of Schedule No. 1 to implement technical and other miscellaneous amendments;
Part 2B of Schedule No. 1 by the substitution of the descriptions of item number 124.05/8415.10, to align the header description with the header description of subheading 8415.10 as it appears in Schedule No. 1 Part 1;
Part 3E of Schedule No. 1 by the deletion of environmental levy item 153.01.09/8701.30 and substitution of several items;
Part 1 of Schedule No. 3 by the insertion and deletion of rebate item 320.04/5512.19.90/01.08 and 320.04/5512.19/01.06, respectively;
Schedule No. 5 by the substitution of Note 13 in order to delete the reference to “refund of the customs duty specified in refund item 533.00” as refund item 533.00 has been deleted and the reference to this item has become redundant;
Part 1B of Schedule No. 6 by the substitution of the wording “under customs supervision” wherever it appears with “under the supervision of an officer”;
Part 1C of Schedule No. 6 by the substitution of the wording “under customs supervision” wherever it appears with “under the supervision of an officer”; and
Part 3 of Schedule No. 6 in order to correct typographical errors to the Diesel Refund Notes published in the Government Gazette on 18 March 2022.

Publication details will be made available later

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