CUSTOMS AND EXCISE ACT, AMENDMENT OF SCHEDULE NO. 1 (NO. 1/1/1614)
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1 Government Gazette No No. R.1438 CUSTOMS AND EXCISE ACT, AMENDMENT OF SCHEDULE NO. 1 (NO. 1/1/1614) Date: In terms of section 48 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 1 to the said Act is hereby amended, with effect from 1 January 2019, to the extent set out in the Schedule hereto. M GUNGUBELE DEPUTY MINISTER OF FINANCE SCHEDULE By the deletion of the following: Containing pentafluoroethane, propane and chlorodifluoromethane Containing propane, chlorodifluoromethane and octfluoropropane Containing chlorodifluoromethane, 1,1-difluoroethane and Containing chlorodifluoromethane, iso-butane and 1-chloro-1,1-difluoroethane (R-406A) Containing chlorodifluoromethane, 1,1,1-trifluoroethane and pentafluoroethane (R-408A) Containing chlorodifluoromethane, chlorotetrafluoroethanes and 1-chloro-1,1-difluoroethane (R-409A) or (R-409B) kg 10% 10% 10% 10% 10% Containing chlorodifluoromethane and 1,1-difluoroethane (R-415B) Containing propane, chlorodifluoromethane and 1,1-difluoroethane (R-418A) Containing chlorodifluoromethane and 1-chloro-1,1-difluoroethane (R-22/R-142B) Containing pentafluoroethane, propane and chlorodifluoromethane Containing propane, chlorodifluoromethane and octfluoropropane kg free free free free 10% Containing dichlorodifluoromethane and 1,1-difluoroethane (R-500) Containing chlorodifluoromethane and chloropentafluoroethane (R-502)
2 By the deletion of the following: Containing chlorodifluoromethane, 1,1-difluoroethane and Containing chlorodifluoromethane, iso-butane and 1-chloro-1,1-difluoroethane (R-406A) Containing chlorodifluoromethane, 1,1,1-trifluoroethane and pentafluoroethane (R-408A) Containing chlorodifluoromethane, chlorotetrafluoroethanes and 1-chloro-1,1-difluoroethane (R-409A) or (R-409B) Containing chlorodifluoromethane and 1,1-difluoroethane (R-415B) Containing propane, chlorodifluoromethane and 1,1-difluoroethane (R-418A) Containing chlorodifluoromethane and 1-chloro-1,1-difluoroethane (R-22/R-142B) Containing pentafluoroethane, propane and chlorodifluoromethane Containing propane, chlorodifluoromethane and octfluoropropane Containing dichlorodifluoromethane and 1,1-difluoroethane (R-500) Containg chlorodifluoromethane and chloropentafluoroethane (R-502) Containing chlorodifluoromethane, 1,1-difluoroethane and Containing chlorodifluoromethane, iso-butane and 1-chloro-1,1-difluoroethane (R-406A) Containing chlorodifluoromethane, 1,1,1-trifluoroethane and pentafluoroethane (R-408A) Containing chlorodifluoromethane, chlorotetrafluoroethanes and 1-chloro-1,1-difluoroethane (R-409A) or (R-409B) Containing chlorodifluoromethane and 1,1-difluoroethane (R-415B) Containing propane, chlorodifluoromethane and 1,1-difluoroethane (R-418A) Containing chlorodifluoromethane and 1-chloro-1,1-difluoroethane (R-22/R-142B) Containing pentafluoroethane, propane and chlorodifluoromethane Containing propane, chlorodifluoromethane and octfluoropropane
3 By the deletion of the following: Containing dichlorodifluoromethane and 1,1-difluoroethane (R-500) Containing chlorodifluoromethane and chloropentafluoroethane (R-502) Containing chlorodifluoromethane, 1,1-difluoroethane and Containing pentafluoroethane, propane and chlorodifluoromethane Containing propane, chlorodifluoromethane and octfluoropropane Containing dichlorodifluoromethane and 1,1-difluoroethane (R-500) Containing chlorodifluoromethane and chloropentafluoroethane (R-502) Containing chlorodifluoromethane, 1,1-difluoroethane and Containing chlorodifluoromethane, iso-butane and 1-chloro-1,1-difluoroethane (R-406A) Containing chlorodifluoromethane, 1,1,1-trifluoroethane and pentafluoroethane (R-408A) Containing chlorodifluoromethane, chlorotetrafluoroethanes and 1-chloro-1,1-difluoroethane (R-409A) or (R-409B) kg 10% free free free free Containing chlorodifluoromethane and 1,1-difluoroethane (R-415B) Containing propane, chlorodifluoromethane and 1,1-difluoroethane (R-418A) Containing chlorodifluoromethane and 1-chloro-1,1-difluoroethane (R-22/R-142B) Containing pentafluoroethane, propane and chlorodifluoromethane Containing propane, chlorodifluoromethane and octfluoropropane Containing dichlorodifluoromethane and 1,1-difluoroethane (R-500) Containing chlorodifluoromethane and chloropentafluoroethane (R-502) Containing chlorodifluoromethane, 1,1-difluoroethane and Containing chlorodifluoromethane, iso-butane and 1-chloro-1,1-difluoroethane (R-406A)
4 By the deletion of the following: Containing chlorodifluoromethane, 1,1,1-trifluoroethane and pentafluoroethane (R-408A) Containing chlorodifluoromethane, chlorotetrafluoroethanes and 1-chloro-1,1-difluoroethane (R-409A) or (409B) Containing chlorodifluoromethane and 1,1-difluoroethane (R-415B) Containing propane, chlorodifluoromethane and 1,1-difluoroethane (R-418A) Containing chlorodifluoromethane and 1-chloro-1,1-difluoroethane (R-22/R-142B) Containing 1,1,1-trifluoroethane, pentafluoroethane and 1,1,1-2-tetrafluoroethane (R-404A) Containing difluoromethane, pentafluoroethane and 1,1,1,2-tetrafluoroethane (R-407A), (R-407B), (R-407C), (R-407D) or (R-407E) Containing 1,1,1,2-tetrafluoroethane, difluoromethane and pentafluoroethane (R-407F) (LT) Containing difluoromethane and pentafluoroethane (R-410A) Containing difluoromethane, 1,1,1,2-tetrafluoroethane and iso-butane (R-422D) Containing pentafluoroethane and 1,1,1-trifluoroethane (R-507) Containing trifluoromethane and perfluoroethane (R-508A) or (R- 508B) Of a thickness exceeding 0,18 mm but not exceeding 6 mm kg 10% free free free free Other kg 15% free 15% free 13,5% With dimensions not exceeding 185 mm (length) x 125 mm (width) x 195 mm (height) u 5% free free free 5% Other u 15% free free free 15%
5 By the insertion of the following: Cane or beet sugar syrup: Blended with other sugars, containing in the dry state 50 percent or more by mass of cane or beet sugar Not blended with other sugars Other Containing 1,1,1-trifluoroethane, pentafluoroethane and 1,1,1-2- tetrafluoroethane (R-404A) Containing difluoromethane, pentafluoroethane and 1,1,1,2- tetrafluoroethane (R-407A), (R-407B), (R-407C), (R-407D) or (R- 407E) Containing 1,1,1,2-tetrafluoroethane, difluoromethane and pentafluoroethane (R-407F) (LT) Containing difluoromethane and pentafluoroethane (R-410A) Containing pentafluoroethane and 1,1,1-trifluoroethane (R-507) Containing trifluoromethane and perfluoroethane (R-508A) or (R- 508B) Of a thickness exceeding 0,18 mm but not exceeding 6 mm: Of a width exceeding 6 mm but not exceeding 35 mm kg 10% free free free free Other kg 10% free free free free Of poly(ethylene terephthalate) with a diameter exceeding 0,18 mm kg 15% 9% 5% free 15% Other kg 15% 9% 5% free 15% Incorporating a closure using either a hook and eyelet or other fastening devices: Incorporating padded cups and cup underwire kg 45% 27% 20% free 45% Not incorporating padded cups but incorporating cup underwire kg 45% 27% 20% free 45% Other kg 45% 27% 20% free 45% Other kg 45% 27% 20% free 45% Footwear incorporating a protective toe cap of materials other than metal (e.g. fibreglass or carbon fibre), with an impact strength of 200 Joules or more 2u 30% 20% 20% free 30% Other 2u 30% 20% 20% free 30% Footwear incorporating a protective toe cap of materials other than metal (e.g. fibreglass or carbon glass), with an impact strength of 200 Joules or more 2u 30% 20% 20% free 30%
6 By the insertion of the following: Footwear incorporating a protective toe cap of materials other than metal (e.g. fibreglass or carbon glass), with an impact strength of 200 Joules or more Footwear incorporating a protective toe cap of materials other than metal (e.g. fibreglass or carbon fibre), with an impact strength of 200 Joules or more 2u 30% or 500c/2u 20% 20% free 30% or 500c/2u 2u 30% or 500c/2u 20% 20% free 30% or 500c/2u Of a thickness of less than 0,45 mm Other Of a thickness of less than 0.45 mm Other Of a thickness of less than 0,45 mm Other Of a thickness of less than 0,45 mm Other Of a thickness of less than 0,45 mm Other Plated or coated with copper Other Of a thickness of less than 0,45 mm Other Plated or coated with copper Other Other: Roof tiles, with dimensions not exceeding a width of 397 mm, a length of mm and a thickness of 0,45 mm kg 15% free 15% free 13,5% Other kg 15% free 15% free 13,5% Road rollers, with a single roller, pedestrian controlled: With a roller width not exceeding 650 mm u free free free free free With a roller width exceeding 650 mm u free free free free free Road rollers, with more than one roller, pedestrian controlled: With a roller width not exceeding 650 mm u free free free free free With a roller width exceeding 650 mm u free free free free free
7 By the insertion of the following: Other u free free free free free Top load machines, fully automatic u free free free free free With dimensions not exceeding 185 mm (length) x 125 mm (width) x 195 mm (height): Used u 5% free free free 5% Other u 5% free free free 5% Other: Used u 15% free free free 15% Other u 15% free free free 15% Of electric accumulators of lead-acid, of a kind used for starting pistons engines, of tariff heading Other By the substitution of the following: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) kg 25% 8,25% free free 25% Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) kg 25% 8,25% free free 25% Other Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) kg 25% 8,25% free free 25% Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Other
8 By the substitution of the following: Tilapias (Oreochromis spp.) Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Nile Perch (Lates niloticus) Other Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Dogfish and other sharks Rays and skates (Rajidae) Other Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Salmonidae Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Dogfish and other sharks Rays and skates (Rajidae) Other Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5%
9 By the substitution of the following: Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other kg 25% 15% free free 22,5% Other Other Other Other Other Other Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Other Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg 25% 8,25% free free 25%
10 By the substitution of the following: Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Other Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Other Other Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Other Sardines (Sardine pilchardus), in oil, in airtight metal containers kg 2,4c/kg net 1,44c/kg net free free 2,4c/kg net Frozen kg 25% or 200c/kg 15% or 120c/kg free free 25% or 200c/kg Frozen kg 25% or 200c/kg 15% or 120c/kg free free 25% or 200c/kg Frozen kg 25% or 200c/kg 15% or 120c/kg free free 25% or 200c/kg Other, frozen kg 25% or 200c/kg 15% or 120c/kg free free 25% or 200c/kg Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 per cent by mass of fructose: Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): Other: Brassiéres: Other:
11 By the substitution of the following: Corrugated: Other: Plated or coated with aluminium-zinc alloys: Painted, varnished or coated with plastics: Other: Plated or coated with other base metals: Otherwise plated or coated with zinc: Other: Tamping machines and road rollers: Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators:
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