Legal Counsel – Secondary Legislation – Tariff Amendments 2024

Jan 25, 2024 | Uncategorised

25 January 2024 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –

Part 1 of Schedule No. 1, by the substitution of various tariff subheadings to implement changes to the rates of customs duties in terms of the African Continental Free Trade Area (AfCFTA) Agreement (with effect from 31 January 2024):
Schedule No. 1, by the insertion of Notes in Part F in the General Notes and substitution of Appendix IV to Annex 2 on Rules of Origin in Part F, to implement the African Continental Free Trade Area (AfCFTA) Agreement (with effect from 31 January 2024);
Schedule No. 1, by the substitution of General Note O, to implement the African Continental Free Trade Area (AfCFTA) Agreement  (with effect from 31 January 2024);
Part 2A of Schedule No. 1, by the substitution of tariff items 104.37.19 and 104.37.21 in order to increase the rates of excise duty for heated tobacco products, to give effect to the Budget proposals announced by the Minister of Finance on 22 February 2023;
Part 1 of Schedule No. 3, by the creation of a full-duty rebate facility on titanium dioxide classifiable under tariff subheading 3206.11, for use in the manufacture of white masterbatch, classifiable in tariff heading 3206.19.90 – ITAC Report No. 670 (up to and including 25 January 2027);
Part 1 of Schedule No. 3, review of rebate item 311.18/63.09/01.04 applicable to “wiping rags” – ITAC Report No. 694 (with effect from 26 January 2024 up to and including 25 January 2026);
Part 2 of Schedule No. 4, by the creation of temporary rebate provisions under item 460.03 for the importation of meat and edible offal of the species Gallus Domesticus classifiable under tariff subheading 0207.1– ITAC Report No. 726;
Part 2 of Schedule No. 4, by the insertion of rebate item 460.15./7301.10/01.06 in order to provide for the creation of a temporary rebate of the customs duty for the importation of sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements excluding those that are cold-rolled (cold-reduced) classifiable under tariff subheading 7301.10 – ITAC Report No. 690;
Part 2 of Schedule No. 4, by the the creation of temporary rebate provisions for the importation of certain flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated, classifiable under tariff subheadings 7208.26 and 7208.27 – ITAC Report No. 622; and
Part 2 of Schedule No. 4, by the creation of a temporary rebate provision for the importation of certain cold-rolled steel and painted steel classifiable under tariff subheadings 7211.29 and 7212.40 – ITAC Report No. 612.

Publication details will be made available later

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