Customs and Excise highlights

1.1  Schedule 1 Part 1:

1.1.1  The substitution of tariff headings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to increase the rate of customs duty on sugar from free of duty to 63.63c/kg;

1.1.2  The substitution of tariff heading 2933.69.30 to reduce the rate of customs duty on Atrazine from 10% to free of duty;

1.1.3  The General Notes to implement the revised Tariff Rate Quotas by the substitution of Table 1 in paragraph 3.1 to Note IJ of the General Notes in terms of the Economic Partnership Agreement (EPA) which came into effect on 10 October 2016;

1.1.4  The substitution of various tariff subheadings under heading 72.17 and 73.18 to review the rate of customs duty on steel wire products and steel fasteners upwards;

1.1.5  The substitution of tariff headings 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 159.14c/kg to 119.02c/kg and 238.71c/kg to 178.53c/kg respectively;

1.2  Schedule 1 Part 5A:

1.2.1  An increase of 30c/l in the rate of the general fuel levy from 285c/l to 315c/l and 270c/l to 300c/l on petrol and diesel respectively to give effect to the Budget proposals;

1.3  Schedule 1 Part 5B:

1.3.1  An increase of 9c/l in the Road Accident Fund (RAF) levy from 154c/l to 163c/l on both petrol and diesel to give effect to the Budget proposals;

1.4  Schedule 3:

1.4.1  The insertion of rebate item 317.06/00.00/06.00 to provide for duty free imports of components for heavy motor vehicles;

1.5  Schedule 5:

1.5.1  The insertion of refund item 536.00/00.00/04.00 to provide for duty free imports of components for heavy motor vehicles;

1.6  Schedule 6:

1.6.1  As a consequence to the increase in the fuel levy as announced by the Minister of Finance in his budget speech, the diesel refund provisions are adjusted accordingly.

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