- Government
Gazette
14937
-
- STATE
PRESIDENT'S
OFFICE No.
1194.
9
July
1993
-
It
is
hereby
notified
that
the
Acting
State
President
has
assented
to the
following
Act
which
is
hereby
published
for
general
information-
-
- NO.
98
OF
1993:
CUSTOMS
AND
EXCISE
AMENDMENT
ACT,
1993.
-
- GENERAL
EXPLANATORY
NOTE:
-
- Words
in
bold
type
indicate
omissions
from
existing
enactments.
Words
in
italics
indicate
insertions
in
existing
enactments.
-
ACT
-
- To
amend
the
Customs
and
Excise
Act,
1964,
so
as
to
further
regulate
the disclosure
of
information;
to
exclude
certain
dealers
in
excisable
goods from
licensing;
to
further
regulate
liability
for
duties
and
the entry
of
goods;
to
further
regulate
disposal
of
fuel
levy;
to
further
regulate
the
calculation
of
the
value
for
excise
duty
purposes
and
the refunds
of
duties
on
distillate
fuel;
to
extend
and
amend
the
provisions
regarding
offences;
to
prohibit
the
removal
of
detained
goods;
to
further regulate
the
detention
of
goods
for
the
purpose
of
other
laws;
to
amend Schedule
No.
1
to
the
said
Act;
to
provide
for
the
continuation
of
certain
amendments
of
Schedules
1
to
6
to
the
said
Act;
and
to
effect
certain
textual
alterations;
and
to
provide
for
matters
connected
therewith.
-
- (Afrikaans
text
signed
by
the
Acting
State
President.)
(Assented
to
28
June
1993.)
-
BE
IT
ENACTED
by
the
State
President
and
the
Parliament
of
the
Republic
-
of
South
Africa,
as
follows:-
-
- Amendment
of
section
4
of
Act
91
of
1964,
as
amended
by
section
2
of
Act
-
105
of
1969,
section
2
of
Act
110
of
1979,
sections
3
and
15
of
Act
98
of
-
1980,
section
2
of
Act
84
of
1987,
section
4
of
Act
59
of
1990
and
section
-
1
of
Act
105
of
1992
-
- 1.
Section
4
of
the
principal
Act
is
hereby
amended
by
the
insertion
after subsection
(3A)
of
the
following
subsection:
-
- "(3B)
(a)
Notwithstanding
the
provisions
of
subsection
(3),
the
Commissioner
may
from
time
to
time
by
notice
in
the
Gazette
publish
a
list of
the
names
of
persons
in
respect
of
whom
a
penalty
of
R10
000
or
more
has been
imposed
under
section
91
for
offences
referred
to
in
section
80,
82,
-
83,
84
or
86.
-
(b)
Any
list
published
in
terms
of
subsection
(1)
shall
specify-
(i) the
name
and
address
of
any
person
whose
name
has
been
-
included
in
such
list;
-
- (ii) such
particulars
of
the
offence
referred
to
in
subsection
-
(1)
as
the
Commissioner
may
think
fit;
-
- (iii) the
amount
of
the
penalty
imposed.".
-
- Amendment
of
section
36A
of
Act
91
of
1964,
as
inserted
by
section
11
of
-
Act
105
of
1969
and
substituted
by
section
16
of
Act
59
of
1990
-
- 2.
Section
36A
of
the
principal
Act
is
hereby
amended
by
the substitution
for
subsection
(1)
of
the
following
subsection:
-
"(1)
Every
manufacturer
of
excisable
goods
specified
in
Section
B
of -
Part
2
of
Schedule
No.
1,
and
every
owner
of
excisable
goods
-
specified
in
Section
B
of
Part
2
of
Schedule
No.
1
manufactured
for
him partly
or
wholly
from
materials
owned
by
such
owner,
and
every
dealer
of
a class
designated
by
the
Commissioner,
in
pearls,
precious
and
semi-precious
stones,
precious
metals,
metals
clad
with
precious
metals
or
articles
containing
or
manufactured
of
such
pearls,
precious
and
semi-precious
stones,
precious
metals
or
metals
clad
with
precious
metals
(excluding
imitation
jewellery)
shall
license
his
premises
as
a
special
customs
and excise
warehouse
for
purposes
of
excise
duty
specified
in
Section
B
of
Part
-
2
of
Schedule
No.
1
in
terms
of
the
provisions
of
this
Act,
and
no
such
manufacturer
or
owner
or
dealer
shall
manufacture
or
deal
in
or
-
with
excisable
goods
specified
in
Section
B
of
Part
2
of
Schedule
No.
1 unless
he
has
so
licensed
his
premises:
Provided
that
the
Commissioner
may in
his
discretion
and
to
the
extent
he
deems
fit,
exempt,
on
the
conditions
imposed
by
him
in
each
case,
any
such
manufacturer
or
owner
from
the requirements
of
this
Act.".
-
- Amendment
of
section
44
of
Act
91
of
1964,
as
amended
by
section
10
of
Act
-
95
of
1965,
sections
1
and
5
of
Act
57
of
1966,
section
16
of
Act
105
of
-
1969,
section
7
of
Act
71
of
1975,
section
8
of
Act
112
of
1977,
section
5
-
of
Act
110
of
1979,
section
15
of
Act
98
of
1980,
section
3
of
Act
89
of
-
1984,
section
5
of
Act
52
of
1986,
section
13
of
Act
84
of
1987
and
section
-
21
of
Act
59
of
1990
-
- 3.
Section
44
of
the
principal
Act
is
hereby
amended
by
the substitution
for
subsection
(8A)
of
the
following
subsection:
-
- "(8A)
Notwithstanding
anything
to
the
contrary
in
this
Act
contained,
any person
who
owns,
purchases,
removes,
receives,
takes,
delivers
or
deals with
or
in
any
imported
goods
or
excisable
goods
or
fuel
levy
goods
which should
have
been
duly
entered,
in
terms
of
any
agreement,
for
home
consumption
in
any
territory
with
the
government
of
which
such
an
-
agreement
has
been
concluded
under
section
51,
shall
be
liable
for
the
duty on
such
goods
brought
into
the
Republic
from
such
territory,
and
if
the question
arises
whether
such
goods
have
been
duly
entered
for
home
consumption,
it
shall
be
presumed,
unless
the
contrary
is
proved,
that
-
such
goods
have
not
been
so
entered,
and
such
goods
shall
be
subject
to
the provisions
of
this
Act
as
if
they
were
goods
which
have,
contrary
to
the provisions
of
subsection
47A(1),
not
been
duly
entered
for
home
-
consumption
in
the
Republic.".
-
- Substitution
of
section
47A
of
Act
91
of
1964,
as
inserted
by
section
7
of
-
Act
101
of
1985
and
amended
by
section
16
of
Act
84
of
1987
-
- 4.
The
following
section
is
hereby
substituted
for
section
47A
of
the
-
principal
Act:
-
- "Prohibition
of
certain
acts
in
respect
of
certain
goods
not
duly entered
-
- 47A.
(1)
Subject
to
the
provisions
of
this
Act,
no
person
shall remove,
receive,
take,
deliver
or
deal
with
or
in
any
imported
or excisable
goods
or
fuel
levy
goods
intended
for
home
consumption
unless
such
goods
have
been
duly
entered
for
home
consumption.
-
(2)
If
an
officer
discovers
any
imported
or
excisable
goods
or
fuel levy
goods
which
are
alleged
to
have
been
duly
entered,
in
terms
of
any agreement,
for
home
consumption
in
any
territory
with
the
government -
of
which
the
Republic
has
concluded
such
an
agreement
in
terms
of section
51,
and
he
has
reasonable
cause
to
believe
that
such
goods
have not
been
so
entered,
he
may
detain
such
goods,
and
such
goods
shall thereupon
be
presumed,
unless
the
contrary
is
proved,
not
to
have
been so
entered
and
shall
be
subject
to
the
provisions
of
this
Act
as
if
-
they
were
goods
which
have,
contrary
to
the
provisions
of
subsection
-
(1),
not
been
duly
entered
for
home
consumption
in
the
Republic.".
-
- Substitution
of
sect
on
47B
of
Act
91
of
1964,
as
inserted
by
section
17
of
-
Act
84
of
1987
-
- 5.
(1)
The
following
section
is
hereby
substituted
for
section
47B
of the
principal
Act:
-
- "Disposal
of
amounts
of
fuel
levy
-
- 47B.
The
Commissioner
shall,
notwithstanding
the
provisions
of
section
47(1)-
-
- (a)
pay
monthly
to
every
regional
services
council
established
under
the
Regional
Services
Councils
Act,
1985
(Act
No.
109
of
1985),
and to
every
joint
services
board
established
under
the
KwaZulu
and
Natal
Joint
Services
Act,
1990
(Act
No.
84
of
1990),
such
part as
determined
by
the
Minister,
of
a
total
amount
of
fuel
levy,
calculated
at
one
cent
per
litre
on
the
quantity
of
fuel
levy
goods
entered
for
home
consumption
during
the
previous
month;
-
- (b)
dispose
of
such
part
of
the
balance
of
the
amount
of
any
fuel
levy
paid
in
terms
of
the
said
section
47(1)
as
may
be
determined
jointly
by
the
Minister
and
any
other
Minister
who may
lay
claim
thereto
by
virtue
of
the
provisions
of
any
other
law.".
-
(2)
Subsection
(1)
shall
come
into
operation
on
1
July
1993.
Amendment
of
section
69
of
Act
91
of
1964,
as
substituted
by
section
12
of
-
Act
68
of
1989
and
amended
by
section
1
of
Act
111
of
1991
and
section
3
of
-
Act
105
of
1992
-
- 6.
Section
69
of
the
principal
Act
is
hereby
amended-
-
- (a)
by
the
substitution
in
subsection
(1)
for
the
words
preceding
the proviso
of
the
following
words:
-
- "For
the
purpose
of
assessing
the
excise
duty
on
any
goods
manufactured
in
the
Republic
and
specified
in
Section
B
of
Part
2
of Schedule
No.
1,
the
value
thereof
shall,
subject
to
the
provisions
-
of
this
section,
be
taken
to
be
the
full
and
final
market
price (before
deduction
of
any
discounts
other
than
cash
discounts)
at which,
at
the
time
of
sale,
such
or
similar
goods
are
freely
offered for
sale,
for
consumption
in
the
Republic,
for
purposes
of
trade
in the
principal
markets
of
the
Republic
in
the
ordinary
course
of trade,
in
the
usual
wholesale
quantities
and
in
the
condition
and
-
the
usual
packing
ready
for
sale
in
the
retail
trade,
to
any merchant
wholesaler
in
the
Republic
not
deemed
to
be
related
as specified
in
section
66(2)(a)
under
fully
competitive
conditions,
plus the
cost
of
packing
and
packages
and
all
other
expenses
incidental
to
placing
the
goods
on
rail
any
vehicle
for
-
delivery
to
the
purchaser,
plus
any
nonrebated
excise
duty
payable
-
in
terms
of
Section
A
of
Part
2
of
Schedule
No.
1
on
such
goods,
but excluding
the
non-rebated
excise
duty
payable
in
terms
of
Section
B of
Part
2
of
Schedule
No.
1
or
any
value-added
tax
payable
on
such goods:";
-
- (b)
by
the
substitution
in
the
said
subsection
(1)
for
subparagraph
-
(iii)
of
paragraph
(c)
of
the
following
subparagraph:
-
- "(iii)
the
cost
of
packing
or
packages
or
any
other
expenses
incidental
to
placing
the
goods
on
rail
any
vehicle.";
and
-
- (c)
by
the
substitution
for
subsection
(3)
of
the
following
subsection:
-
- which
-
- "(3)
If
in
the
opinion
of
the
Commissioner
goods
are
sold
or otherwise
disposed
of
under
such
conditions
that
the
value
thereof cannot
be
ascertained
in
terms
of
subsection
(1)(a)
(1)(b)
or
-
(2),
as
the
case
may
be,
the
Commissioner
may
determine
a
value,
-
- shall,
subject
to
the
right
of
appeal
to
the
court,
be
deemed
to
be correct
for
the
purposes
of
this
Act,
and
any
amount
due
in
terms
of any
such
determination
shall
remain
payable
as
long
as
such
determination
remains
in
force.".
- Amendment
of
section
75
of
Act
91
of
1964,
as
amended
by
section
13
of
Act
-
95
of
1965,
section
10
of
Act
57
of
1966,
section
8
of
Act
85
of
1968,
-
section
24
of
Act
105
of
1969,
section
8
of
Act
103
of
1972,
section
2
of Act
68
of
1973,
section
9
of
Act
71
of
1975,
section
27
of
Act
112
of
1977, section
8
of
Act
93
of
1978,
section
10
of
Act
110
of
1979,
section
15
of Act
98
of
1980,
section
19
of
Act
86
of
1982,
section
6
of
Act
89
of
1984, section
11
of
Act
101
of
1985,
section
9
of
Act
52
of
1986,
section
23
of Act
84
of
1987,
section
8
of
Act
69
of
1988,
section
13
of
Act
68
of
1989, section
29
of
Act
59
of
1990
and
section
13
of
Act
61
of
1992
-
- 7.
Section
75
of
the
principal
Act
is
hereby
amended
by
the substitution
for
subsection
(7A)
of
the
following
subsection:
-
- "(7A)
Any
person
to
whom
a
refund
of
customs
or
excise
duty
or
fuel levy
has
been
granted
on
any
distillate
fuel
in
terms
of
the
provisions
of item
533.01
or
540.02
of
Schedule
No.
5
or
item
609.05.10
or
640.03
of Schedule
No.
6,
as
the
case
may
be,
and
who
has
disposed
of
such
fuel
or has
applied
such
fuel
or
any
portion
thereof
for
any
purpose
or
use
otherwise
than
in
accordance
with
the
provisions
of
such
items
and
the
use
-
declared
in
the
relevant
application
for
refund,
shall
pay
on
demand
to
the
-
- Commissioner
the
full
amount
of
any
refund
granted
to
him
in
respect
of such
fuel
or
such
portion
thereof
as
the
Commissioner
may
in
his
discretion
determine,
during
such
period
of
two
years
as
the
Commissioner
may
determine,
failing
which
such
amount
or
such
portion
shall
be recoverable
in
terms
of
this
Act
as
if
it
were
the
duty
or
levy
concerned.".
-
- Amendment
of
section
80
of
Act
91
of
1964,
as
amended
by
section
10
of
Act
-
85
of
1968,
section
27
of
Act
105
of
1969,
section
28
of
Act
112
of
1977,
-
section
22
of
Act
86
of
1982,
section
7
of
Act
89
of
1984,
section
12
of
-
Act
52
of
1986,
section
27
of
Act
84
of
1987,
section
32
of
Act
59
of
1990 and
section
8
of
Act
105
of
1992
-
- 8.
Section
80
of
the
principal
Act
is
hereby
amended-
-
- (a)
by
the
substitution
in
subsection
(1)
for
paragraph
(j)
of
the following
paragraph:
-
"(j)
claims
or
receives
any
rebate,
drawback,
refund
or
payment -
or
sets
off
any
amount
in
terms
of
the
provisions
of
section
-
77(a)
to
which
he
knows
he
is
not
entitled
under
this
Act;";
and
-
- (b)
by
the
substitution
in
the
said
subsection
(1)
for
paragraph
(o)
of the
following
paragraph:
-
"(o)
contravenes
the
provisions
of
section
18(13),
18A(9),
-
20(4)bis,
35A(4),
37(9),
60(1),
63(1),
75(7A),
75(19),
88(1)(bA),
-
113(8)(c)
or
114(2A);
or".
-
- Insertion
of
section
82
in
Act
91
of
1964
-
- 9.
The
following
section
is
hereby
inserted
in
the
principal
Act
after section
81:
-
- "Prohibition
with
regard
to
stamps
-
- 82.
(1)
Any
person
who
without
lawful
excuse
(the
onus
of
proof of
which
shall
be
upon
him)
uses,
or
has
under
his
control
or
in
his
possession,
any
stamp
or
makes
available
to
another
person
any
stamp-
-
- (a)
which
is
used
in
the
Office
under
the
authority
of
the
-
Commissioner;
-
- (b)
the
imprint
of
which
is
identical
to
or
resembles
the
imprint
of
a stamp
referred
to
in
paragraph
(a)
or
of
any
stamp
used
by
a
governmental
authority
in
a
foreign
country
under
any
law
of
such
country
relating
to
customs
or
excise
or
to
the
import
or
export
of
goods,
-
- shall
be
guilty
of
an
offence
and
liable
on
conviction
to
a
fine
or to
imprisonment
for
a
period
not
exceeding
five
years
or
to
both
such fine
and
such
imprisonment.
-
- (2)
Any
person
who
without
lawful
excuse
(the
onus
of
proof
of
which
shall
be
upon
him)
manufactures
or
has
in
his
possession
or
under
his
control
any
stamp
the
imprint
of
which
depicts
the
name
of
a
company,
firm
or
other
business
entity
in
a
foreign
country,
or
any
signs
or
letters
which
could
be
reasonably
understood
to
be
a
reference
to
such
-
- company,
firm
or
business
entity,
shall
be
guilty
of
an
offence
and
liable
on
conviction
to
a
fine
or
imprisonment
for
a
period
not
exceeding
five
years,
or
to
both
such
fine
and
such
imprisonment.".
-
- Amendment
of
section
88
of
Act
91
of
1964,
as
amended
by
section
12
of
Act
-
85
of
1968,
section
30
of
Act
112
of
1977,
section
15
of
Act
98
of
1980, section
28
of
Act
84
of
l987
and
section
15
of
Act
68
of
l989
-
- 10.
Section
88
of
the
principal
Act
is
hereby
amended
by
the
insertion after
paragraph
(b)
of
subsection
(1)
of
the
following
paragraph:
-
- "(bA)
No
person
shall
remove
any
ship,
vehicle,
plant,
material
or goods
from
any
place
where
it
was
so
detained
or
from
a
place
of
security
determined
by
an
officer,
magistrate
or
member
of
the
police
force.".
-
- Amendment
of
section
92
of
Act
91
of
1964
-
- 11.
Section
92
of
the
principal
Act
is
hereby
amended-
-
- (a)
by
the
substitution
for
the
proviso
of
the
following
proviso:
-
- "Provided
that
one-third
of
any
such
fine,
penalty
or
proceeds
shall be
paid
into
a
separate
fund
administered
by
the
Commissioner,
from
which
he
may-
-
- (a)
pay
to
any
officer
an
award,
whether
or
not
related
to
the
imposition
of
the
fine,
penalty
or
seizure,
which
may,
during
a
financial
year,
not
exceed
20
per
cent
of
the
annual
salary
of such
officer;
-
- (b)
pay
an
award
to
any
person,
including
an
officer,
by
whose
means
or
information
the
fine
or
penalty
or
forfeiture
was
imposed
or the
seizure
made;
-
- (c)
use
any
money
in
such
fund,
for
the
improvement
of
the
benefits
of
officers
generally
or
specially,
for
the
purpose
of
establishing
and
maintaining
intelligence
systems
and
other
special
facilities
and
functions
for
detecting,
preventing,
deterring
and
combating
customs
fraud
and
for
such
other
purposes
to
improve
the
effectiveness
and
efficiency
of
the
administration
of
customs
and
excise
services
as
the
Commissioner
may
deem
necessary.";
and
-
- (b)
by
the
addition
of
the
following
subsections,
the
existing
section
becoming
subsection
(1):
-
- "(2)
The
Commissioner
shall
keep
full
and
proper
records
of
-
such
fund,
which
shall
be
subject
to
audit
by
the
Auditor-General.
-
- (3)
The
Commissioner
shall
pay
at
the
end
of
any
financial
year
any
amount
in
excess
of
R5
million
in
such
fund
into
the
State
I
Revenue
Fund.".
-
- Amendment
of
section
113
of
Act
91
of
1964,
as
amended
by
section
17
Of
Act
-
95
Of
1965,
section
14
Of
Act
57
of
1966,
section
11
of
Act
103
of
1972,
-
section
5
of
Act
68
of
1973,
section
49
of
Act
42
of
1974,
section
25
of Act
86
of
1982,
section
7
of
Act
89
of
1983,
section
31
Of
Act
84
of
l987, section
17
of
Act
68
of
1989
and
section
14
of
Act
105
of
1992
-
- 12.
Section
113
of
the
principal
Act
is
hereby
amended-
(a)
by
the
deletion
in
subsection
(1)
of
paragraph
(k);
-
(b)
by
the
substitution
for
subsection
(8)
of
the
following
subsection:
-
- "(8)
(a)
An
officer
may,
for
the
purposes
of
any
law
other
than
this Act
or
at
the
request
of
a
member
of
the
police
force
or
the
authority
administering
such
law,
detain
any
goods
while
such
goods
are
under
customs
control.
-
- (b)
Such
goods
may
be
so
detained
where
they
are
found
or
shall
be
removed
to
and
stored
at
a
place
of
security
determined
by
such
officer.
-
- (c)
No
person
shall
remove
any
goods
from
any
place
where
they
were so
detained
or
from
a
place
of
security
determined
by
an
officer.
-
- (c)
(d)
Any
goods
so
detained
may
be
released
by
the
Commissioner
to
the
South
African
Police,
department
of State
the
authority
administering
such
law
or
person
concerned
the
importer.";
and
-
- (c)
by
the
deletion
of
subsection
(10).
-
- Amendment
of
Schedule
No.
1
to
Act
91
of
1964,
as
amended
by
section
19
of Act
95
of
1965,
section
15
Of
Act
57
of
1966,
section
2
Of
Act
96
of
1967, section
22
Of
Act
85
of
1968,
section
37
Of
Act
105
of
1969,
section
9
of Act
98
of
1970,
section
2
Of
Act
89
of
1971,
section
12
Of
Act
103
of
1972, section
6
Of
Act
6X
of
1973,
section
3
Of
Act
64
of
1974,
section
13
of
Act
71
of
1975,
section
13
of
Act
105
of
1976,
section
38
Of
Act
112
of
1977, section
3
of
Act
114
of
1981,
section
27
of
Act
86
of
1982,
section
10
of Act
89
of
1984,
section
14
of
Act
101
of
1985,
section
11
of
Act
69
of
-
198X,
section
19
of
Act
6X
of
l989,
section
40
Of
Act
59
of
1990,
section
3
-
Of
Act
111
of
l991
and
section
15
of
Act
105
of
1992
-
- 13.
(1)
Schedule
No.
1
to
the
principal
Act
is
hereby
amended
to
the extent
set
out
in
the
Schedule
to
this
Act.
-
- (2)
Subject
to
the
provisions
of
section
58(1)
of
the
principal
Act, this
section
shall
be
deemed
to
have
come
into
operation
on
17
March
1993.
-
- Continuation
of
certain
amendments
of
Schedules
Nos.
1
to
6
to
Act
91
of
-
1964
-
- 14.
(1)
Every
amendment
of
Schedules
Nos.
1
to
6
to
the
principal
Act made
under
section
48(1)
and
(2),
section
48A(1),
section
56(1)
or
section
-
75(15)
of
the
principal
Act
prior
to
29
January
1993
shall
not
lapse
by virtue
of
the
provisions
of
section
48(6),
48A(2),
56(3)
or
75(16)
of
the principal
Act.
-
- (2)
The
amendment
of
Part
5
of
Schedule
No.
1
to
the
principal
Act
made under
section
48(1)
and
(2)
of
the
principal
Act
by
Government
Notice
No. R.506
of
26
March
1993,
shall
not
lapse
by
virtue
of
the
provisions
of section
48(6)
of
the
principal
Act.
-
- Short
title
-
- 15.
This
Act
shall
be
called
the
Customs
and
Excise
Amendment
Act,
-
1993.
-
- Schedule
-
AMENDMENTS
TO
SCHEDULE
NO.
1
TO
THE
CUSTOMS
AN.
D
EXCISE
ACT,
1964
-
- Tariff
Tariff Description Rate
of
duty
-
Item Heading Excise Customs
-
- 104.00 By
the
substitution
for
tariff
item
-
104.00
of
the
following:
-
- "104.00 PREPARED
FOODSTUFFS;
BEVERAGES,
SPIRITS
AND
VINEGAR;
TOBACCO
-
- 104.01
19.01 MALT
EXTRACT;
FOOD
PREPARATIONS
OF FLOUR,
MEAL,
STARCH
OR
MALT
EXTRACT, NOT
CONTAINING
COCOA
POWDER
OR CONTAINING
COCOA
POWDER
IN
A
PRO
-
PORTION,
BY
MASS,
OF
LESS
THAN
50
PERCENT,
-
NOT
ELSEWHERE
SPECIFIED
OR
INCLUDED;
-
FOOD
PREPARATIONS
OF
GOODS
OF
HEADINGS
NOS.
04.01
TO
04.04,
NOT
CONTAINING
COCOA
POWDER
OR
CONTAINING
COCOA
POWDER
IN
A
PROPORTION,
BY
MASS,
OF
LESS
THAN
-
10
PER
CENT,
NOT
ELSEWHERE
SPECIFIED
OR INCLUDED:
-
- .10 Preparations
based
on
sorghum
flour,
-
put
up
for
15c/kg 15c/kg
-
making
beverages
-
- 104.05
22.01 WATERS,
INCLUDING
NATURAL
OR
ARTIFICIAL
MINERAL
WATERS
AND
AERATED
WATERS,
NOT
CONTAINING
ADDED
SUGAR
OR
OTHER
SWEETENING MATTER
NOR
FLAVOURED;
-
ICE
AND
SNOW:
-
|
22.02 |
WATERS,
INCLUDING
MINERAL
WATERS AND
AERATED
WATERS,
CONTAINING
ADDED
SUGAR
OR
OTHER
SWEETENING |
|
|
|
MATTER
OR
FLAVOURED,
AND
OTHER |
|
|
NON-ALCOHOLIC
BEVERAGES
(EXCLUDING |
|
|
- FRUIT
OR
VEGETABLE
JUICES
OF
HEADING
-
NO.
20.09);
|
|
.10 |
Mineral
waters,
including
spa
waters |
|
|
and
aerated
waters,
put
up |
12,36c/l |
13,42c/l |
|
|
- in
closed
bottles
or
other
closed
-
containers
ready
for
drinking
without
|
|
|
|
|
- dilution
(excluding
beverages
packed
-
in
plastic
tubes
or
similar
|
|
|
|
|
containers
and
which
are
normally |
|
|
|
|
consumed
in
a
frozen
state) |
|
|
|
.20 |
Lemonade
and
flavoured
mineral
waters, |
|
|
- including
flavoured
spa
and 12,36c/l 13,42c/l
aerated
waters,
put
up
in
closed
-
bottles
or
other
closed
containers
ready
for
drinking
without
dilution
(excluding
beverages
packed
in
plastic
tubes
or
similar
containers
and
which
are
normally
consumed
in
a
frozen
state)
-
- .30 Non-alcoholic
beverages
not
elsewhere
-
specified
or
included
in
this 12,36c/l 13,42c/l
tariff
item,
put
up
in
closed
bottles
-
or
other
closed
containers
ready
for
-
drinking
without
dilution
(excluding
-
beverages
packed
in
plastic
tubes
-
or
similar
containers
and
which
are normally
consumed
in
a
frozen
state)
-
- 104.10
22.03 BEER
MADE
FROM
MALT:
-
- .10 Of
a
relative
density
before
-
fermentation
not
exceeding
1
040deg 6
249c/ 6
248c/
100l 100l
-
Plus
a
suspended
duty
of:
-
(i)
In
operation Nil Nil
-
(ii)
Maximum
rate 275c/ 275c/
100l 100l
-
- .20 Of
a
relative
density
before
fermentation
exceeding
1
040deg
but
-
not
exceeding
1
050deg,
which
is
cleared
ex
any
customs
and
excise
manufacturing
warehouse
during
any
financial
year,
-
or
which
is
imported
into
the
Republic,
or
which
is
illicit
beer:
-
- (1)
On
the
first
4
500
000l
or
any 6
524c/ -
quantity less
than
4
500
000l 100l
-
so
cleared
during
a
financial
year
-
- (2)
On
the
quantity
so
cleared
during 6
656c/ - a
financial
year
which
is 100l
-
more
than
4
500
000l
but
not
exceeding 9
000
000l
-
- (3)
On
the
quantity
so
cleared
during 6
788c/ - a
financial
year which
is
more 100l
-
than
9
000
000l
but
not
exceeding
-
18
000
000l
-
- (4)
On
the
quantity
so
cleared
during 6
920c/ - a
financial
year
which
is
more 100l
-
than
18
000
000l
but
not
exceeding
-
27
000
000l
-
- (5)
On
the
quantity
so
cleared
during 7
052c/ - a
financial
year which
is
more 100l
-
than
27
000
000l
but
not
exceeding
-
- 36
000
000l
-
- (6)
On
the
quantity
so
cleared
during 184c/ -
a financial
year
7
which
is
more 100l
-
than
36
000
000l
-
- (7)
If
duty
is
paid
on
illicit
beer 7
184c/
100l
-
- (8)
If
imported - 6
502c/
100l
|
|
.30 |
Of
a
relative
density
before
fermentation
exceeding
1
050deg |
- 7
283c/
|
- 6
722c/
|
|
|
|
100l |
100l |
|
|
Plus,
for
every
degree
of
relative |
|
|
|
|
- density
before
fermentation
-
exceeding
1
080deg
|
22c/100l |
22c/100l |
|
104.15 |
22.04 |
WINE
OF
FRESH
GRAPES,
INCLUDING
FOR- |
|
|
|
|
|
TIFIED
WINES,
GRAPE
MUST
OTHER
THAN |
|
|
|
|
|
THAT
OF
HEADING
NO.
20.09; |
|
|
|
|
22.05 |
VERMOUTHS
AND
OTHER
WINE
OF
FRESH |
|
|
|
|
|
- GRAPES
FLAVOURED
WITH
PLANTS
OR
-
AROMATIC
SUBSTANCES;
|
|
|
|
|
22.06 |
OTHER
FERMENTED
BEVERAGES
(FOR
EX |
|
|
|
|
|
AMPLE,
CIDER,
PERRY,
MEAD): |
|
|
|
|
.05 |
- Sorghum
beer
(excluding
beer
made from
preparations
based
on
-
sorghum
flour)
|
- 300c/100l
|
- 300c/100l
|
|
|
.10 |
Unfortified
still
wine |
2
300c/ |
2
300c/ |
|
|
|
|
100l |
100l |
|
|
.40 |
Fortified
still
wine |
6
168c/ |
6
168c/ |
|
|
|
|
100l |
100l |
|
|
.50 |
Other
still
fermented
beverages, |
|
|
|
|
|
unfortified |
- 2
700c/
-
100l
|
- 2
700c/
-
100l
|
|
|
.60 |
Other
still
fermented
beverages, |
|
|
|
|
|
fortified |
6
702c/ |
6
702c/ |
|
|
|
|
100l |
100l |
- .70 Sparkling
wine 7
774c/ 7
774c/
100l 100l
-
- .80 Other
fermented
beverages
(excluding
-
sorghum
beer) 8
404c/ 8
404c/
100l 100l
-
- 104.20
22.07 UNDENATURED
ETHYL
ALCOHOL
OF
AN ALCOHOLIC
STRENGTH
BY
VOLUME
OF
80
-
PER
CENT
VOLUME
OR
HIGHER;
ETHYL ALCOHOL
AND
OTHER
SPIRITS,
DENATURED,
-
- OF
ANY
STRENGTH;
-
- 22.08 UNDENATURED
ETHYL
ALCOHOL
OF
AN ALCOHOLIC
STRENGTH
BY
VOLUME
OF
-
LESS
THAN
80
PER
CENT
VOLUME;
SPIRITS,
LIQUEURS AND
OTHER
SPIRITUOUS
-
BEVERAGES;
COMPOUND
ALCOHOLIC
PREPARATIONS
OF
A
KIND
USED
FOR
THE
MANUFACTURE
OF
BEVERAGES:
-
- .10 Wine
spirits,
manufactured
in
the
-
Republic
by
the
distillation 163
838c/
-
-
of
wine 100l
of
absolute
alcohol
-
- .15 Spirits,
manufactured
in
the
Republic
-
by
the
distillation
of
any
sugar 173
801c/
- cane
product 100l
of
-
absolute alcohol
-
- .25 Spirits,
manufactured
in
the
Republic
-
by
the
distillation
of
any
grain 178
308c/
- product 100l
of
-
absolute alcohol
-
- .29 Other
spirits,
manufactured
in
the
-
Republic 168
275c/
100l
of
absolute
alcohol
-
- .60 Imported
spirits
of
any
nature,
-
including
spirits
in
imported - 154
225c/
spirituous
beverages
(excluding 100l
of liqueurs,
cordials
and
similar absolute
spirituous
beverages
containing alcohol
added
sugar)
and
in
compound or
alcoholic
preparations
of
an 67
174c/
alcoholic
strength
exceeding
1,713 100l
-
per
cent
alcohol
by
volume
- .70
|
Spirits
of
any
nature
in
imported
liqueurs,
cordials
and |
- - 154
225c/
|
|
|
- similar
spirituous
beverages
-
containing
added
sugar,
with
or
|
- 100l
of
-
absolute
|
|
|
without
flavouring
substances |
- alcohol
|
|
104.30
24.02 |
CIGARS,
CHEROOTS,
CIGARILLOS
AND
CIGARETTES,
OF
TOBACCO
OR
OF
TOBACCO |
|
|
|
SUBSTITUTES; |
|
- 24.03
|
OTHER
MANUFACTURED
TOBACCO
AND |
|
|
|
- MANUFACTURED
TOBACCO
SUBSTITUTES,
-
"HOMOGENISED"
OR
"RECONSTITUTED"
|
|
|
|
TOBACCO
EXTRACTS
AND
ESSENCES: |
|
-
|
.10 |
- Cigars
|
- 230c/kg
|
252c/kg |
|
|
|
- net
|
net |
- .20 Cigarettes 28,45c/10 28,45c/10
cigarettes
cigarettes
-
- Plus,
in
respect
of
cigarettes
the
-
mass
of
the
tobacco
of 1
264c/kg
1
264c/kg
-
which
exceeds
1,5kg
1
000
cigarettes tobacco tobacco
content content
-
- .30 Cigarette
tobacco 35,5c/ 35,5c/
50g
or 50g
or
fraction fraction
-
thereof thereof
plus plus
213c/kg 213c/kg
tobacco tobacco
-
- Plus
a
suspended
duty
of:
-
(i)
In
operation Nil Nil
-
(ii)
Maximum
rate 73c/kg 73c/kg
tobacco tobacco
-
- .40 Pipe
tobacco
in
immediate
packings
of
-
a
content
of
less
than
5kg 260c/kg 260c/kg
net net
-
- .50 Pipe
tobacco
in
immediate
packings
of
-
a
content
of
not
less
than
5kg 242c/kg 242c/kg
net net"
|
