| South Africa is a member of the World Customs Organisation (WCO) and has an obligation to adopt and implement the recommendations of the Customs Co-operation Council at a national level by amending the Schedules to the Customs and Excise Act,1964 (the Act).
The WCO has published the amendments to the Nomenclature appended to the International Convention on the HS Commodity Description and Coding System, for implementation by member states. These amendments were accepted as a result of the Customs Co-operation Council’s recommendations of 25 June 2020 and will enter into force on 1 January 2022. The amendments have an impact on, amongst others, the agricultural, chemical, wood, textile, base metal, electronic and vehicle sectors. The draft tariff amendments, explanatory memorandum and correlation tables relating to the HS 2022, to be implemented with effect from 1 January 2022 in terms of the Act, can be found in the documents below: Draft Notes to Draft amendments to Sch1P1 to implement HS 2022 26 February 2021 Draft amendment to Sch1P1 to give effect to the HS 2022 26 February 2021 Comments may be submitted through email to technicaltariff@sars.gov.za on or before 30 April 2021. |