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Schedules 1, 4, 5 and 6 of Customs and Excise Act Amended

November 25, 2019

South African Revenue Service

25 November 2019

Amendments to Schedules 1, 4, 5 and 6 of the Customs and Excise Act have been published in Government Gazette 42850.

Published by the South African Revenue Service, items include fish, pecan nuts, rooibos tea, cake wheat flour, butter, cheese, motor vehicles and fuel.


• Notice 1514 – Amendment to Part 1 of Schedule No. 1, to implement changes to the rates of customs duties in terms of the Economic Partnership Agreement between the European Union and the Southern African Development Community EPA States for 2020 and other miscellaneous amendments – with effect from 1 January 2020;
• Notice 1515 – Amendment to General Note G to Schedule No. 1, to insert the abbreviation and symbol “CO2e” to mean CO2 equivalent as well as amend note G. 47 to read as ton/tonne in the abbreviation to align with the wording in the Carbon Tax Act – with effect from 1 January 2020;
• Notice 1516 – Amendment to Part 1 of Schedule No. 1, in terms of technical and other miscellaneous amendments – with effect from 1 January 2020;
• Notice 1517 – Amendment to Additional Notes to Chapter 11 by the substitution of Note 1(a) and Note 1(b) in Chapter 11 of section II to Part 1 of Schedule No. 1 as a consequence to the statement issued by the President of South Africa on 29 May 2019 regarding the merging of Government Departments – with effect from 1 January 2020;
• Notice 1518 – Amendment to Note 5 in Schedule No. 4, in order to substitute the reference to form DA 331 to form TC-01 which refers to a traveller card used at ports of entry to declare personal and household effects – with effect from 1 January 2020;
• Notice 1519 – Amendment to Part 1 of Schedule No. 4, by the substitution of item 409.00 as a consequence to the statement issued by the President of South Africa on 29 May 2019 regarding the merging of Government departments resulting in the Department of Agriculture, Forestry and Fisheries to be changed to Department of Agriculture, Land Reform and Rural Development – with effect from 1 January 2020;
• Notice 1520 – Amendment to Part 3 of Schedule No. 5, in order to delete refund items 537.00 and 537.02/87.00/01.02, as they were applicable to MIDP up to and including 31 December 2018. They have now become redundant – with effect from 1 January 2020;
• Notice 1521 – Amendment to Part 3 Schedule No. 6, by the deletion of rebate items 672.01, 672.01/105.10/01.01 and 672.01/105.10/02.01, as they have become redundant – with effect from 1 January 2020;
• Notice 1522 – Amendment to Part 2 of Schedule No. 4, by the substitution of various items as a consequence to the statement issued by the President of South Africa on 29 May 2019 regarding the merging of Government departments resulting in the Department of Agriculture, Forestry and Fisheries to be changed to Department of Agriculture, Land Reform and Rural Development – with effect from 1 January 2020;
• Notice 1523 – Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheading 8517.62.20, in order to exclude two-way radios from ad valorem excise duties – with retrospective effect from 1 April 2018;
• Notice 1524 – Amendment to Part 2B of Schedule No. 1, by the substitution of item 124.37.11, in order to exclude two-way radios from ad valorem excise duties – with retrospective effect from 1 April 2018.