Tariff Amendments 2023

 
The Tariff Amendments are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the black navigation pane above.
 
The implementation date has been indicated in bold where it differs from the publication date of a particular Notice for ease of reference.
 


Publication Details

DateGG and Notice NumbersDescriptionImplementation Date

17 May 2023
New!

GG 48605
R.3413

Amen,dment to Part 1 of Schedule No. 2 by the insertion of various items under heading 204.05, in order to impose anti-dumping duties on frozen potato chips originating in or imported from Belgium, Germany and the Netherlands, classifiable under tariff subheadings 2004.10.21 and 2004.10.29 – ITAC Report 706

17 May 2023

5 May 2023

GG 48518
R.3372

Amendment to Part 2 of Schedule No. 4, by the insertion of rebate item 460.16/8415.10.10/01.08, in order to provide for a rebate of the duty payable in Schedule No. 1 Part 1 for air-conditioning machines having a rated cooling capacity not exceeding 8,8 kilowatts, classifiable in tariff subheading 8415.10.10 – ITAC Report 681

5 May 2023

19 April 2023

GG 48439
R.3314

Amendment to Part 1 of Schedule No. 2, by the insertion of items 215.11/8201.10.05/01.08; 215.11/8201.10.10/02.08; 215.11/8201.30.03/02.08; 215.11/8201.30.03/03.08; 215.11/8201.30.90/02.08 and 215.11/8201.90.20/02.08, in order to implement anti-dumping duty on spades and shovels of a maximum blade width of more than 150mm but not exceeding 200mm originating in or imported from the Peoples Republic of China, and spades and shovels of a maximum blade width of more that 200mm but not exceeding 320mm as well as pics, rakes and forks originating in or imported from India – ITAC Report 704

19 April 2023

14 April 2023

GG 48428
R.3292 

Amendment to Part 1 of Schedule No. 1, by the substitution of Additional Note 5(c)(i) in Chapter 22, in order to allow for the use of grape juice in the manufacturing of fermented apple beverages or ciders as prescribed in the Regulations to the Liquor Products Act

14 April 2023

14 April 2023

GG 48428
R.3293

Amendment to Part 1 of Schedule No. 2, by the insertion of item 213.03/7007.29/01.06, in order to implement definitive anti-dumping duty on laminated safety glass originating in or imported from the People’s Republic of China – ITAC Report 697

14 April 2023

6 April 2023

GG 48403
R.3269

Amendment to Part 3F of Schedule No. 1, to provide for an increase in the rate of carbon emissions tax from R144 to R159 per tonne of carbon dioxide equivalent

With retrospective effect from 1 January 2023

6 April 2023

GG 48403
R.3267

Amendment to Part 2A of Schedule No. 1, to provide for an excise rate of duty of R2.90/ml on nicotine and nicotine-substitute solutions, as published in the Taxation Laws Amendment Act, 2022 on 5 January 2023

With effect from 1 June 2023

6 April 2023

GG 48403
R.3268

Amendment to Part 1E of Schedule No. 6, as a consequence to the amendment of Part 2A of Schedule No. 1, as published in the Taxation Laws Amendment Act, 2022 on 5 January 2023

With effect from 1 June 2023

31 March 2023

GG 48344
R.3234

Amendment to Part 2 of Schedule No. 4, by the substitution of rebate item 460.03/0207.14.9/01.07, in order to increase the annual quota for frozen bone-in cuts of the species Gallus Domesticus originating in or imported from the United States of America from 71 290 tonnes to 71 632 tonnes – ITAC Minute M04/2022

With retrospective effect from 1 April 2022

31 March 2023

GG 48345
R.3235

Amendment to Part 5A of Schedule No. 1, to provide for an increase of 1 c/li on carbon fuel levy from 9c/li to 10c/li for petrol and from 10c/li to 11c/li for diesel respectively

With effect from 5 April 2023

17 March 2023

GG 48211

R.3155

Imposition of provisional payments in relation to anti-dumping duties against the alleged dumping of other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, otherwise plated or coated with zinc, of a thickness of less than 0,45 mm classifiable in tariff subheading 7210.49.10, originating in or imported from the People’s Republic of China – ITAC Report No. 710

17 March 2023 up to and including 16 September 2023

22 February 2023

 

Taxation Proposals as tabled by the Minister of Finance in his Budget Review 2023 at 14:33

22 February 2023

Note the time of tabling as 14:33

17 February 2023

GG 48067 
R.3061

Amendment to Part 1 of Schedule No. 1, by the insertion of various 8-digit tariff subheadings in Chapter 30, for vaccines used in the Expanded Programme on Immunisation for both national and provincial Departments of Health

17 February 2023

10 February 2023

GG 48013
R.3021

Imposition of provisional payments in relation to anti-dumping duties against the alleged dumping of windscreens for vehicles, classifiable in tariff subheading 7007.21.20, originating in or imported from the People’s Republic of China – ITAC Report No. 707

Up to and including 9 August 2023

20 January 2023

GG 47876
R.2934

Amendment to Part 1 of Schedule No. 3 by the insertion of rebate item 306.04/3206.11/01.06 in order to provide for a rebate facility on titanium dioxide, classifiable in tariff subheading 3206.11 for use in the manufacture of paints, varnishes as well as prepared driers classifiable in tariff headings 32.08, 32.09, 32.10 and 32.11 as well as the deletion of the said item with effect from 20 July 2025 – ITAC Report 633

20 January 2023 and the deletion of the said item with effect from 20 July 2025

6 January 2023

 

Technical Amendments 

6 January 2023

6 January 2023

GG. 47823
R.2925

Amendment to Part 1 of Schedule No. 1, by the insertions of new 8-digit tariff subheadings, deletions and substitutions under several Chapters

6 January 2023

6 January 2023

GG.47823
R.2924

Amendment to Schedule No. 4, by the substitution of the title in Schedule No. 4 to delete the reference made to refunds and a new item 460.18/9001.10.19/01.08 in Part 2 of Schedule No. 4 is inserted as a consequence to the amendment in Part 1 of Schedule No. 1

6 January 2023

6 January 2023

GG.47823
R.2923

Amendment in Part 4 of Schedule No. 5, by the deletion of refund items 540.01/195.10/0105, 540.01/195.10/02.05 and 540.01/195.20/01.05

6 January 2023

 
 
 
 

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