Government Notice No. 347 of 2018

Customs and Excise Act, 1964 » Amendment of Schedule no 1 (No 1/2B/165)

Title	Customs and Excise Act, 1964 » Amendment of Schedule no 1 (No 1/2B/165)
Department	South African Revenue Service (SARS)
Gazette	Regulation Gazettes, No. 41515 of 23 March, 2018, 4 page(s), 111Kb

42    No. 41515               GOVERNMENT GAZETTE, 23 MARCH 2018

SOUTH AFRICAN REVENUE SERVICE
          NO. R. 347                                                                            23 MARCH 2018
          R. 
                             _._.r,,c;v.-----   MINISTER OF FINANCE  Rate of Excise Duty  9%  9%  Rate of Excise Duty  9%  7%

CUSTOMS AND EXCISE ACT, 1964. AMENDMENT OF SCHEDULE NO. 1 (NO. 1/2B/165) In terms of section 48 of the Customs and Excise Act, 1964, Part 2B of Schedule No. 1 to the said Act is hereby amended, with e

By the substitution of Note 2 in Section B to Part 2 of Schedule No. 1 with the following:

For the purposes of items 126.02 to 126.05 the rate of excise duty on:

Vehicles manufactured in the Republic shall be - ((0,00003 x A)  - 0,75)% with a maximum of 30%; and "A" means the recommended retail price, exclusive of value-added tax,

(a)  (i)  (ii)  (b)  (i)  (ii)  (c)  By the insertion of the following:  Tariff  Subheading  8517.62  8517.62.20  8517.69  8517.69.10  By the substitution of the following

2.                    Tariff Item  124.37  124.37.11  124.37  124.37.15  Tariff Item  118.15.01  118.20.01

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Government Notice No. 347 of 2018

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