This week’s selected highlights in the Customs and Excise environment since our last instalment.
1. Amendments of Schedule 1 Part 1 to the Customs & Excise Act, No 91 of 1964 (Act) (certain sections quoted from the SARS website):
1.1 Substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10 and 1101.00.90 to reduce the rate of customs duty on wheat and wheaten flour from 94.72c/kg to 37.93c/kg and 142.18c/kg to 56.90c/kg respectively;
1.2 Substitution of tariff subheading 1701.1 to increase the rate of customs duty on raw sugar not containing added flavouring or colouring matter from free to 213.1c/kg.
The amendment of Rule 200.08 to the Act, to amend the places where container depots may be established to include Richards Bay and Saldanha Bay.