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Customs and Excise Amendment Act


Published: 1982-06-16

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Customs and Excise Amendment Act
-m < REGISTRAR SUPREME COURT
,_ 30 ·C6- 1982
CAPE TOWNtiCAAPSTAO
GRiffi£R lffJOGGEREGSHOF
STAATSKOERANT
VAN DIE REPUBLIEK VAN SUID-AFRIKA
.. REPUBLIC OF SOUTH AFRICA
GOVERNMENT GAZETTE
As 'n Nuusblad by die Poskantoor Geregistreer Registered at the Post Office as a Newspaper
, PRYS (A VB ingesluit) 30c PRICE'(GST included) BUITELANDS 40c ABROAD POSVRY · POST FREE
VoL. 204] KAAPSTAD, 16 JUNIE 1982
CAPE TOWN, 16 JUNE 1982 [No. 8250
KANTOOR VAN DIE EERSTE MINISTER OFFICE OF THE PRIME MINISTER
No. 1154. 16 Junie 1982. No. 1154. 16 June 1982.
Hierby word bekend gemaak dat die Staatspresident sy goedkeuring geheg het aan die onderstaande Wet wat
_:aierby ter algemene inligting gepubliseer word:-
... No. 86 van 1982: Wysigingswet op Doeane en Aksyns, 1982.
It is hereby notified that the State President has assented to the following Act which is hereby published for general information:-
No. 86 of 1982: Customs and Excise Amendment Act, 1982.
Please note that most Acts are published in English and another South African official language. Currently we only have capacity to publish the English versions. This means that this document will only contain even numbered pages as the other language is printed on uneven numbered pages.
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GOVERNMENT GAZETTE, 16 JUNE 1982 No. 8250 3
CUSTOMS AND EXCISE AMENDMENT ACT, 1982 Act No. 86, 1982
GENERAL EXPLANATORY NOTE:
[ J Words in bold type in square brackets indicate omissions from existing enactments.
Words underlined with solid line indicate insertions in existing enactments.
ACT To amend the Customs and Excise Act, 1964, so as to further
regulate the transfer of goods to certain warehouses, the ad- justment of bills of entry which are incorrect or invalid or have been passed in error, and the disposal of goods on fail- ure to make due entry; to provide for the determination of the time of entry for home consumption of certain imported goods; to define further the powers of the Minister of Fi- nance to table in the House of Assembly taxation proposals and to amend Schedule No. 1 to the said Act; to determine in greater detail the powers of the Commissioner for Customs and Excise regarding licences required in terms of the sald Act; to provide for the transfer in certain circumstances of li- cences issued under the said Act to persons as agricultural distillers; to make new provision for determining the value for customs duty purposes of imported goods; to effect cer- tain textual alterations; to further regulate rebate of duty in respect of certain goods entered for use in factories, and re- funds of duty or other charges in respect of dutiable goods; to extend the provisions of the said Act relating to the set off of certain overpayments in respect of excise duty against amounts due in respect of such duty; to extend the provisions regarding offences; to repeal section 96A of the said Act as to the power of the said Minister to amend any Schedule to the said Act in certain circumstances; to define further the liability of agents for the fulfilment of the obligations im- posed on their principals; and to delete certain provisions re- lating to the prohibition of the importation of certain goods; to provide for the continuation of certain amendments of Schedules Nos. 1, 3, 4, 5 and 6 to the said Act; to amend Schedule No. 1 to the said Act; and to provide for matters connected therewith.
(Afrikaans text signed by the State President.) (Assented to 4 June 1982.)
BE IT ENACTED by the State President and the House of Assembly of the Republic of South Africa, as follows:-
1. Section 20 of the Customs and Excise Act, 1964 (hereinaf- ter referred to as the principal Act), is hereby amended-
5 (a) by the substitution for paragraph (a) of subsection (2) of the following paragraph:
"(a) .ill, Upon the entry and landing of imported goods for storage in or the transfer of dutiable local- ly-produced goods to a customs and excise
10 warehouse or the transfer of dutiable manu- factured goods from a customs and excise manufacturing warehouse to a customs and excise storage warehouse, the [Controller] .!.!:.
Amendment of section 20 of Act 91 of 1964, as amended by section 4 of Act 95 of 1965 and section 8 of Act 105 of 1969.
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GOVERNMENT GAZETIE, 16 JUNE 1982
CUSTOMS AND EXCISE AMENDMENT ACT, 1982
censee of any such warehouse in which such goods are stored or to whiCh such goods are so transferred shall take and record [a particu- lar] an accurate account of such goods, ~
5 shall include, subject to any deduction that may be allowed under section 75 (18), the debiting to stock of any excess found on re- . ceipt of such goods at such warehouse.
(ii) The said licensee shall immediately upon the 10 receipt of such goods report to the Controller
any such excess so found."; and (b) by the deletion of subsection (7).
2. Section 30 of the principal Act is hereby amended by the substitution for subsection (2) of the following subsection:
15 "(2) The blending of brandy in terms of [paragraph (b) of
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section eight] section 9 (1) (b) of the Wine and Spirits Con- trol Act, [1956 (Act No. 38 of 1956)] 1970 (Act No. 47 of 1970), and the production from spirits of any other bever- ageor any other non-excisable goods shall be subject to such supervision by an officer as the Commissioner may in each case consider necessary.".
3. Section 34 of the principal Act is hereby amended by the substitution for subsection ( 4) of the following subsection:
"( 4) Subject to the provisions of this Act and the Liquor Act [1928 (Act No. 30 of 1928)] 1977 (Act No• 87 of 1977), the provisions of subsection ( 4) of section 20 of this Act shall mutatis mutandis apply in respect of spirits manufac- tured from grapes by any class of agricultural distiller specified by the Minister by regulation, and for the purpose of such application any reference in the said subsection to a customs and excise warehouse shall be deemed to be a re- ference to the farm on which such spirits are manufac- tured.".
4. Section 40 of the principal Act is hereby amended by the 35 substitution for paragraph (a) of subsection (3) of the following
paragraph: "(a) Subject to the provisions of sections 76 and 77 and on
such conditions as the Commissioner may impose an on payment of such fees as the Minister may prescribe
40 by regulation- (i) an importer or exporter or manufacturer of goods
shall on discovering that a bill of entry presented by him does not in every respect comply with sec- tion 39, or is invalid in terms of subsection (1) o
45 this section, forthwith adjust that bill of entry by means of a voucher of correction or in such other manner as the Commissioner may prescribe; or
(ii) if a bill of entry has been passed in error by reason of duty having been paid on goods intended for
50 storage or manufacture in a customs and excise warehouse under section 20 or for use under re- bate of duty under section 75, the Commissione may allow the importer, exporter or manufacturer concerned to adjust that bill of entry by substitu-
55 tion of a fresh bill of entry and cancellation of the original bill of entry, provided such goods, where a rebate of duty is being claimed, qualified at the time the duty was paid in all respects for that re- bate:
60 Provided that acceptance of such voucher or fresh bil of entry shall not indemnify such importer or exporte
No. 8250 5
Act No. 86, 1982
Amendment of section 30 of Act 91 of 1964.
Amendment of section 34 of Act 91 of 1964.
Amendment of section 40 of Act 91 of 1964, as amended by section 9 of Act 95 of 1965, section 6 of Act 71 of 1975, section 5 of Act 105 of 1976 and section 2 of Act 93 of 1978.
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or manufacturer against any. fine or penalty provided for m thts Act.". '
5. (1) Section 41 of the principal Act is hereby amended- ( a) by the substitution for paragraph (a) of subsection (4)
of the following paragraph: "(a) All particulars necessary to make a valid entry and
all particulars in respect of the [normal price] transaction value or of any commission, discount, cost, charge, expense, royalty, freight, duty, tax, drawback, refund, rebate, remission or other in- formation whatever which relates to and has a bearing on such [price] ~ shall be declared by the exporter in any prescribed invoice in respect of any imported goods and such particulars shall, ex- cept where the Commissioner otherwise determin- es, relate to the final amount of such [normal price] transaction value or commission, discount, cost, charge, expense, royalty, freight, duty, tax, drawback, refund, rebate or remission and to the final particulars or information regarding such goods."; and
(b) by the substitution for paragraph (c) of subsection (4) of the following paragraph:
"(c) If any particulars referred to in paragraph (a) of any imported goods are not declared in the pre- scribed invoice or certificate in respect thereof or if any change in the particulars declared in any pre- scribed invoice or certificate relating to any im- ported goods which occurs after the date of issue of any such invoice or certificate is not forthwith reported to the Controller by the importer of such goods or if the Commissioner has reason to believe that an offence referred to in section 86 (f) or (g) has been committed in respect of any imported goods the Commissioner may determine a [normal price] transaction value, origin, date of purchase, quantity, description or the characteristics of such goods according to the best information available to him, which shall, subject to a right of appeal to the Minister, be deemed to ·be the [normal price] transaction value, origin, date of purchase, quanti- ty, description or the characteristics of such goods.".
(2) Subsection (1) shall come into operation on 1 July 1983.
45 6. Section 43 of the principal Act is hereby amended by the substitution for subsection (2) of the following subsection:
"(2) (a) The Commissioner may at any time after the expiry of such prescribed period call upon the importer to make
due entry of the goods within a time specified and if 50 such importer fails to do so the goods shall be liable to
forfeiture. (b) If such goods are seized under section 88 (1) and sold
m terms of section 90 the proceeds thereof shall be dis- posed of as provided in subsection (3) of this section.".
55 7. Section 45 of the principal Act is hereby amended by the substitution for subsection (2) of the following subsection:
"(2) For the purposes of this section, the time of entry for home consumption of- ( a) goods imported by post (and not entered at a customs
60 - and excise office before a Controller) shall be deemed_
No. 8250 7
Act No. 86, 1982
Amendment of section 41 of Act 91 of 1964, as substituted by section 2 of Act 85 of 1968 and amended by section 15 of Act 105 of 1969, section 6 of Act 112 of 1977 and section 3 of Act 93 of 1978.
Amendment of section 43 of Act 91 of 1964, as amended by section 6 of Act 105 of 1976 and section 7 of Act 112 of 1977.
Amendment of section 45 of Act 91 of 1964, as amended by section 9 of Act 112 of 1977.
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GOVERNMENT GAZETTE, 16 JUNE 1982 No. 8250 9
CUSTOMS AND EXCISE AMENDMENT ACT, 1982 Act No. 86, 1982
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to be the time when such goods are assessed for duty; and
(b) goods imported otherwise shall be deemed to be the time when the bill of entry concerned is delivered to the Controller in terms of section 39 (1) (a) and at a place indicated by the Controller, irrespective of whether that bill of entry is returned by the Controller in order to be adjusted as required by the Controller, provided it is redelivered, so adjusted, to the Control- ler within five days after the day on which it was so re- turned by the Controller.".
8. Section 47 of the principal Act is hereby amended by the Amendment of substitution for subsection (6) of the following subsection: ~cti~f 4j1~~
15 "(6) Any duty payable in terms of section 53, [and] any asc!me~ded by
anti-dumping duty payable in terms of section [fifty:five] 56 section 11 of and any countervailing duty payable in terms of section 57 Act95 o
1 f 7
19f65, -:.;;.;-~~..;.;;,.;;;~.;..:-;~~~~+~;;;;;::-:;::....;.;::.:::::;.....:::...;:.::=~~ section o shall be paid for the benefit of the [Consolidated] State Rev- Act 105 of 1969, ~nue ~und in accordance with the provisions of th~d sec- ~~:i~~f1~~4 • tlons. · section 7 of
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9. Section 48 of the principal Act is hereby amended- ( a) by the substitution in subsection (2) for the words pre-
ceding the proviso of the following words: "The Minister may from time to time by like no-
tice amend or withdraw or, if so withdrawn, insert Part 2, Part 3 [and) or Part 4 of Schedule No. 1, whenever he deems it expedient in the public in- terest to do so;"; and
(b) by the substitution for subsection ( 6) of the following subsection:
"(6) Any amendment, withdrawal or insertion made under this section before the date upon which Parlia- ment meets for the first time for the dispatch of busi- ness in any session during which the Minister intro- duces the Appropriation Bill shall, unless Parliament otherwise provides, lapse [thirty] sixty days after the end of the session of Parliament during which the Min- ister introduced such bill, but without detracting from the validity of such amendment, withdrawal or inser- ~ before it has so lapsed.".
40 10. Section 58 of the principal Act is hereby amended by the substitution for subsection (1) of the following subsection:
"(1) [Whenever the] The Minister [tables] may table at any time in the House oTAssembly a taxation proposal Im- posing a new duty or increasing the rate of duty already
45 payable upon any goods specified in the said proposal, and such new duty or increased rate of duty shall, subject to the provisions of subsection (2), from the time when the propo- sal was tabled be payable on all such goods as have not at the said time been entered for home consumption.".
50 11. Section 60 of the principal Act is hereby amended by the substitution for subsection (2) of the following subsection:
55
"(2) The Commissioner may, subject to an appeal to the Minister, whose decision shall be final- ( a) refuse any application for a new licence [or a renewal
of any licence]; or
Act 105 of 1976, section 10 of Act 112 of 1977, section 6 of Act 110 of 1979 and section 9 of Act 98 of 1980.
Amendment of section 48 of Act 91 of 1964, as amended by section 6 of Act 57 of 1966, section 18 of Act 105 of 1969, section 3 of Act 98 of 1970, section 1 of Act 68 of 1973, section 8 of Act 105 of 1976, section 11 of Act 112 of 1977 and section 10 of Act 98 of 1980.
Amendment of section 58 of Act 91 of 1964, as amended by section 19 of Act 33 of 1974 and section 1 of Act 64 of 1974.
Amendment of section 60 of Act 91 of 1964, as amended by section 4 of Act 85 of 1968 and section 20 of Act 105 of 1969.
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(b) refuse any application for a renewal of any licence or cancel or suspend for a specified period any licence if the applicant or the holder of such licence, as the case maybe- (i) has [persistently) contravened or failed to comply - with the provisions of this Act; or
(ii) has [committed) been convicted of an offence [re- - ferred to in section 80, 83, 84, 85 or 86) under this
Act, or has incurred a penalty under section 91 1 ; or
(iii) iiiiS'been convicted of an offence involving dishon- esty.".
12. (1) Section 62 of the principal Act is hereby amended- ( a) by the deletion of subsection (1); (b) by the substitution for subsection (3) of the following
subsection: "(3) No licence issued under this Act to any person
as an agricultural distiller may be transferred to any other person or from one farm to another, except in circumstances which the Commissioner may deem ex- ceptional or, in the event of the death of the licensee or the expropriation in terms of the Expropriation Act, 1975 (Act No. 63 of 1975), of a farm in respect of which the licence was issued, with the written permis- sion of the Commissioner and subject to such con- ditions as he may determine."; and
(c) by the substitution for paragraph (a) of subsection (4) of the following paragraph:
"(a) Any licence issued under this Act to any person as an agricultural distiller shall, subject to the pro- visions of subsection (3), lapse upon the death of the licensee or upon conviction of the licensee of any offence under this Act or any law relating to the illicit manufacture, conveyance, supply or pos- session of intoxicating liquor.".
(2) Paragraphs (b) and (c) of subsection (1) shall be deemed to have come into operation on 1 January 1979.
13. (1) The following section is hereby substituted for section 65 ofthe principal Act:
40 "Value for customs duty purposes.
65. (1) Subject to the provisions of this Act, the value for customs duty purposes of any imported goods shall, at the time of entry for home consump- tion, be the transaction value thereof, within the meaning of section 66.
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(2) If such value of any imported goods of a single denomination is-- (a) in excess of one rand, such value shall for the
purpose of assessing the amount of duty pay- able, be calculated to the nearest rand, an amount of 50 cents being regarded as less than one half of one rand;
(b) less than one rand, such value shall be calculated as one rand.
(3) Unless the context otherwise indicates, any re- ference in this Act to customs value or to value fo duty purposes, in relation to imported goods, shall be deemed to be a reference to value for customs duty purposes.
(4) (a) If in the opinion of the Commissioner the transaction value of any imported goods canno be ascertained in terms of section 66 or has been incorrectly ascertained by the importer, th
No. 8250 11
Act No. 86, 1982
Amendment of section 62 of Act 91 of 1964, as amended by section 8 of Act 57 of 1966 and section 7 of Act 103 of 1972.
Substitution of section 65 of Act 91 of 1964, as amended by section 5 of Act 85 of 1968, section 21 of Act 105 of 1969, section 20 of Act 112 of 1977, section 5 of Act 93 of 1978 and section 7 of Act 110 of 1979.
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Commissioner may determine a value, which shall, subject to a right of appeal to the court, be deemed to be the value for customs duty pur- poses of the goods.
(b) The acceptance by any officer of a bill of entry or the release of any goods as entered shall not be deemed to be any such determination.
(c) Any determination so made shall 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 detennina- tion remains in force.
(5) The Commissioner may whenever he deems it expedient amend or withdraw any such determina- tion and make a new determination with effect from- ' (a) the date of first entry of the goods in question; (b) the date of the determination made under sub-
section (4); (c) the date of such new determination; or (d) the date of such amendment.
(6) (a) An appeal against any such determination shall lie to the division of the Supreme Court of South Africa having jurisdiction to hear appeals in the area wherein the determination was made, or the goods in question were entered for home consumption.
(b) Such appeal shall be prosecuted within a period of 90 days from the date of the determination.
(7) Save where- ( a) a determination has been made under subsection
(4) (a) or (5); or (b) any false declaration is made for the purposes of
subsection (4) or (5), there shall be no liability for any underpayment of customs duty on any goods, where such underpay- ment is due to the acceptance of a bill of entry bear- ing an incorrect customs value, after a period of two years from the date of entry of such goods.
(8) (a) Notwithstanding the provisions of subsec- tions (1) and (4), the value for customs duty pur- poses of any imported goods specified in Section B of Part 2 of Schedule No. 1 (other than pearls, precious and semi-precious stones, precious metals, rolled precious metals or articles con- taining or manufactured of such pearls, precious and semi-precious stones, precious metals or rolled precious metals entered under Schedule No. 4) shall be the transaction value thereof plus 15 per cent of such value, plus any non-rebated customs duty payable in terms of Part 1 of Schedule No. 1 on such goods, but excluding the customs duty specified in the said Section B of Part 2 of Schedule No. 1 on such goods.
(b) The provisions of subsection (3) or ( 4) of section 70 shall mutatis mutandis apply to the ascertain- ment or determination of the value for customs duty purposes of any such imported pearls, pre- cious and semi-precious stones, precious metals, rolled precious metals or articles containing or manufactured of such pearls, precious and semi- precious stones, precious metals or rolled pre- cious metals.
(9) For the purposes of sections 66 and 67, unless the context otherwise indicates- (i) "buying commission", in relation to imported
goods, means any fee paid by an importer to his
No. 8250 13
Act No. 86, 1982
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GOVERNMENT GAZETTE, 16 JUNE 1982
CUSTOMS AND EXCISE AMENDMENT ACT, 1982
agent for representing him abroad in the pur- chase of and the payment for the goods; (iii)
(ii) "goods of the same class or kind", in relation to imported goods, means goods produced by a
5 particular industry or industry sector in the country from which the imported goods were ex- ported, and falling within the same group or range of goods as the imported goods; (i)
(iii) "identical goods", in relation to imported goods, 10 means goods produced in the same country and
by the same or a different producer as the im- ported goods and which are the same in all re- spects, including physical characteristics, quality and reputation but excluding minor differences
15 in appearance, as the imported goods, but does not include goods incorporating or reflecting en- gineering, development work, art work, design work, plans or sketches undertaken in the Re- public; (ii)
20 (iv) "price actually paid or payable", in relation to imported goods, means the total payment made or to be made, either directly or indirectly, by the buyer to or for the benefit of the seller for the goods, but does not include dividends or
25 other payments passing from the buyer to the seller which do not directly relate to the goods; (iv)
(v) "similar goods", in relation to imported goods, means goods produced in the same country and
30 by the same or a different producer as the im- ported goods and which although not alike in all respects to the imported goods have, with due regard to their quality and reputation and the existence of a trade, mark, like characteristics
35 and like component materials which enable them to be employed for the same purposes and to be commercially interchangeable, but does not include goods incorporating or reflecting en- gineering, development work, art work, design
40 work, plans or sketches undertaken in the Re- public.". ( v)
(2) Subsection"'(i)shall come into operation on 1 July 1983.
14. (1) The following section is hereby substituted for section 66 of the principal Act:
45 "Transaction value.
66. (1) Subject to the provisions of this Act, the transaction value of any imported goods shall be the price actually paid or payable for the goods when sold for export to the Republic, adjusted in terms o section 67, provided-
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( a) there are no restrictions as to the disposal or use of the goods by the buyer other than restrictions which- (i) are imposed or required by law;
(ii) limit the geographical area in which the goods may be resold; or
(iii) do not substantially affect the value of the goods;
(b) the sale or such price of the goods is not subject to any term or condition for which a value qm- not be determined;
(c) no part of the proceeds of any disposal, use or subsequent resale of the goods by the buyer will accrue directly or indirectly to the seller, unless
No. 8250 15
Act No. 86, 1982
Substitution Of section 66 of Act 91 of 1964, as amended by section 21 of Act 112 of 1977 and section 8 of Act 110 of 1979.
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an appropriate adjustment can be made in terms· of section 67;
(d) subject to subsection (3), the seller and the buy- er are not related within the meaning of subsec- tion (2) (a).
(2) (a) For the purposes of subsection (1) (d), two persons shall be. deemed to be related only if- (i) they are officers or directors of one an-
other's businesses; (ii) they are legally. recognized partners in busi-
ness; (iii) the one is employed by the other; (iv) any person directly or indirectly owns, con-
trols or holds five per cent or more of the equity share capital of both of them;
(v) one of them directly or indirectly controls the other; ·
(vi) both of them are directly or indirectly con- trolled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family. (b) Persons who are associated in business with. one
another in that the one is the sole agent, sole distributor or sole concessionary, however de- scribed, of the other shall be deemed to be re- lated only if they are so deemed in terms of paragraph (a).
(c) Every importer of goods which are not exemp- ted by regulation shall, when making entry of the goods, declare, in the manner prescribed by regulation, whether or not he is related to the supplier of. the goods within the meaning of this section.
(3) Notwithstanding the provisions of subsection (1) (d), the fact that a buyer and a seller are related within the meaning of subsection (2) (a) shall not in itself be a ground for not accepting the transaction value, where- ( a) in the opinion of the Commissioner such re-
lationship did not influence the price paid or payable; or
(b) the importer proves to the satisfaction of the Commissioner that the transaction value closely approximates to one of the following values, namely- (i) the transaction value of identical or similar
goods sold at comparable trade and quanti- ty levels to unrelated buyers in the Republic at or about the same time as the goods to be valued;
(ii) the value, ascertained in terms of subsection (7), of identical or similar goods imported into the Republic at or about the same time as the goods to be valued;
(iii) the value, ascertained in terms of subsection (8), of identical or similar goods imported into the Republic at or about the same time as the goods to be valued.
( 4) (a) If the transaction value of any imported goods cannot be ascertained in terms of subsection (1), it shall be the price actually paid or payable for identical goods in a sale for ex- port to the Republic at the same commercial level and in substantially the same quantity and exported at or about the same time as the goods to be valued, adjusted, with reference to differ-
No. 8250 17
Act No. 86, 1982
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ences in any costs and charges referred to in sec- tion 67, on account of differences in distances and modes of transport to the port or place of export.
(b) Where no such sale is found; a sale of identical imported goods at either a different commercial or quantity level, or at a different commercial level and quantity level, adjusted to compensate for such differences, shall be used to ascertain the transaction value.
(c) If in the application of this subsection more than one transaction value is ascertained, the lowest such value shall be the transaction value of the goods to be valued.
(5) (a) If the transaction value of any imported goods cannot be ascertained in terms of subsec- tion (4), it shall be the price actually paid or payable for similar goods in a sale for export to the Republic at the same commercial level and in substantially the same quantity and exported at or about the same time as the goods to be va- lued, adjusted, with reference to differences in any. costs and charges referred to in section 67, on account of differences in distances and modes of transport to the port or place of export.
(b) Where no such sale is found, the provisions of paragraphs (b) and (c) of subsection (4) shall mutatis mutandis apply.
(6) If the transaction value of any imported goods cannot be ascertained in terms of subsection ( 5), it shall be ascertained in terms of subsection (7) or, when it cannot be ascertained in terms of subsection (7), it shall be ascertained in terms of subsection (8): Provided that at the request, in writing, of the im- porter concerned the order of application of subsec- tions (7) and (8) shall be reversed.
(7) (a) If the imported goods or identical or similar imported goods are sold in the Republic in the same condition as that in which they were when imported, the transaction value of the im- ported goods in terms of this subsection shall be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Republic in the greatest aggregate quantity, at or about the time of importation of the goods to be valued, by the importers thereof to persons not related to them, subject to deduc- tions for-
(i) commissions usually paid or agreed to be paid or additions usually made for profit and general expenses, including· the direct and indirect costs of marketing the goods relative to sales in the Republic of imported goods of the same kind or class as the goods to be valued, irrespective of the country of exportation;
(ii) the cost of transportation and the cost of loading, unloading, handling, insurance and associated costs incidental to the transporta- tion of the goods from the port or place of export in the country of exportation to the importer's premises in the Republic; and
No. 8250 19
Act No. 86, 1982
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(iii) any duties or taxes paid or payable in the Republic by reason of the importation of the goods or sale of the goods within the Republic.
(b) If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods to be valued, the transaction value of the imported goods in terms of this subsection shall, subject to the pro- visions of paragraph (a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Republic in the same condition as that in which they were when imported, at the earliest date after the im- portation of the goods to be valued, but not later than 90 days after such importation.
(c) If neither the imported goods nor identical nor similar imported goods are sold in the Republic in the same condition as that in which they were imported, then, if the importer so requests in writing, the transaction value of the imported goods in terms of this subsection shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the Republic not related to the sellers of such goods, due al- lowance being made for the value added by such processing and the deductions referred to in paragraph (a).
(8) The transaction value of any imported goods in terms of this subsection shall be based on a com- puted value, computed by means of information sup- plied by the producer and consisting of the sum of-
(a) the cost or value of materials and manufacture or other processing in producing the goods;
(b) the cost of- (i) packing, including that of the labour or ma-
terials concerned; and (ii) containers which are dealt with as being for
customs purposes one with the goods in question;
(c) the value, apportioned to the imported goods as deemed appropriate by the Commissioner, with due regard to any relevant request by the im- porter, of any of the following goods and ser- vices if supplied directly or indirectly by the im- porter free of charge or at reduced cost, for use in connection with the production and sale for export of the imported goods, in so far as such value has not been included in the price actually paid or payable, namely- (i) materials, components, parts and similar ar-
ticles forming part of the imported goods; (ii) tools, dies, moulds and similar articles used
in the production of the imported goods; (iii) materials consumed in the production of the
imported goods; (iv) engineering, development work, art work,
design work, plans and sketches undertaken elsewhere than in the Republic and necess- ary for the production of the imported goods;
No. 8250 21
Act No. 86, 1982
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GOVERNMENT GAZETTE, 16 JUNE 1982
CUSTOMS AND EXCISE AMENDMENT ACT, 1982
(d) the cost of transportation and the cost of load- ing, unloading, handling, transport and insur- ance and associated costs incidental to delivery of the imported goods at the port or place of ex-
5 port in the country of exportation, ready for ex- port to the Republic;
(e) an amount for profit and general expenses equal to that generally applicable in sales of goods of the same .class or kind as' the imported goods,
10 which are made by producers in the country of exportation.
(9) Where the transaction value of any imported goods cannot be ascertained in terms of the pro- visions of subsection (8), the Commissioner may de-
15 termine such value on the basis of a previous dyter- mination or, where there is no previous detc;rmi- nation, by such application as he may deem reason- able of any manner of ascertaining the transaction value in terms of subsection (1), (4), (5), (7) or (8),
20 but no such determination shall be based on- ( a) the selling price in the Republic of goods pro-
duced in the Republic; (b) a system which provides for the acceptance for
customs purposes of the higher of two alterna- 25 tive values;
(c) the selling price of goods on the domestic mar- ket of the country of origin or of exportation of the imported goods;
(d) the cost of production, other than computed va- 30 lues which have been determined for identical or
similar goods in accordance with subsection (8); (e) the price of the goods for export to a country
other than the Republic; (f) a system of minimum customs values; or
35 (g) arbitrary or fictitious values. (10) For the purposes of subsection 7 (a) (ii) or (8)
(d), goods which are exported to the Republic from any country but pass in transit through another coun- try shall, subject to any conditions which may be pre-
40 scribed by regulation, be deemed to have been ex- ported direct from the first-mentioned country.
(11) For the purposes of subsection (7) (a) (ii) or (8) (d), the port or place of export referred to there- in shall be the place where the goods in question
45 are- (a) packed in a container as defined in section 1 (2)
in the country of export or, if not so packed in a container, placed on board ship or on any ve- hicle in the country of exportation ready for ex-
50 port to the Republic; or (b) placed on the vehicle which conveys them across
the border of the country from which they are exported to the Republic.".
(2) Subsection (1)" shall come into operation on 1 July 1983.
No. 8250 . 23
Act No. 86, 1982
55 15. (1) The following section is hereby inserted in the princi- Insertion of Pal Act after section 66: section 67 in
"Adjustments 67. (1) In ascertaining the transaction value of any ~~t~~~~paid imported goods in terms of section 66 (1), there shal or payable. be added to the price actually paid or payable for th
60 goods- (a) to the extent that they are incurred by the buye
but are not included in the price actually paid or payable- (i) any commission other than a buying com-
65 mission; (ii) brokerage;
Act 91 of 1964.
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GOVERNMENT GAZETTE, 16 JUNE 1982
5
10
15
20
25
30
35
40
45
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55
60
CUSTOMS AND EXCISE AMENDMENT ACT, 1982
(b)
(c)
(d)
(e)
(iii) the cost of packing, including that of the labour and materials concerned;
(iv) the cost of containers which are dealt with as being for customs purposes one with the goods;
the value, apportioned to the imported goods as deemed appropriate by the Commissioner, of any of the following goods and services if sup- plied directly or indirectly by the importer free of charge or at reduced cost, for use in connec- tion with the production and sale for export of the imported goods, to the extent that such va- lue has not been included in the price actually paid or payable, namely- (i) materials, componeqts, parts and similar
(ii) articles forming part of the goods; tools, dies, moulds and similar articles used in the production of the goods;
(iii) materials consumed in the production of the goods;
(iv) engineering, development work, art work, design work, plans and sketches undertaken elsewhere than .in the Republic and necess- ary for the production of the goods;
royalties and licence fees in respect of the im- ported goods, including payments for patents, trade marks and copyright and. for the right to distribute or resell the goods, due by the buyer, directly or indirectly, as a condition of sale of the goods for export to the Republic, to the ex- tent that such royalties and fees are not included in the price actually paid or payable, but exclud- ing charges for the right to reproduce the im- ported goods in the Republic;
the value of any part of the proceeds of any sub- sequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; and
to the extent that it is not included in the price actually paid or p;tyable for the goods, the cost of transportation and the cost of loading, un- loading, handling, insurance and associated costs incidental to delivery of the goods at the port or place of export in the country of exportation, ready for export to the Republic.
(2) In ascertaining the transaction value of any im- ported goods in terms of section 66 (1), there shall be deducted from the price actually paid or payable for the goods, to the extent that they are included there- in, amounts equal to--
(a) the cost of transportation and the cost of load- ing, unloading, handling, insurance and asso- dated costs incidental to the transportation of the goods from the port or place of export in the country of exportation to the port or place of importation in the Republic;
(b) any of the following costs, charges or expenses if identified separately from the balance of the price actually paid or payable for the goods, namely- (i) any expenditure incurred for the construe-
tion, erection, assembly or maintenance of, or technical assistance provided in respect of, the goods after they are imported;
No. 8250 25
Act No. 86, 1982
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GOVERNMENT GAZETTE, 16 JUNE 1982
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10
15
20
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CUSTOMS AND EXCISE AMENDMENT ACT, 1982
(ii) the cost of transport and insurance of the goods within the Republic;
(iii) any duties or taxes paid or payable by reason of the importation of the goods or sale of the goods in the Republic;
(iv) any duty or tax applicable in the country of exportation from which the goods have been or will be relieved by way of refund, drawback, rebate or remission;
(v) buying commission; (vi) interest charged in respect of the price pay-
able for the goods; (vii) any charge for the right to reproduce the
imported goods in the Republic. (3) For the purposes of subsection (1) (e) or 2 (a),
goods which are exported to the Republic from any country but pass in transit through another country shall, subject to such conditions as may be prescribed by regulation, be deemed to have been exported di- rect from the first-mentioned country.
(4) For the purposes of subsection (1) (e) or (2) (a), the port or place of export referred to therein shall be the place where the goods in question are- ( a) packed ih a container as defined in section 1 (2)
in the country of export or, if not so packed in a container, placed on board ship or on any ve- hicle in the country of exportation ready for ex- port to the Republic; or
(b) placed on the vehicle which conveys them across the border of the country from which they are exported to the Republic.".
(2) Subsection (1) shall come into operation on 1 July 1983.
16. (1) Section 70 of the principal Act is hereby amended by the substitution for subsection (1) of the following subsection:
35 "(1) (a) The value for sales duty purposes of any im- ported goods, other than goods entered in terms of item 709.01 of Schedule No. 7, shall be the [normal price] customs. value thereof, plus fifteen per cent of such [price] value, plus &ny non-rebated customs duty pay-
40 able in tefiiiS of Part 1 and Part 2 of Schedule No. 1 on such goods, but excluding the sales duty on such goods.
(b) The provisions of sections 65, 66, §1. and 71 shall muta- tis mutandis apply to the calculation or determination of the value for sales duty purposes of any imported
45 goods.". (2) Subsection (1) shall come into operation on 1 July 1983.
17. (1) Section 74 of the principal Act is hereby amended by the substitution for subsection (1) ofthe following subsection:
"(1) Subject to the provisions of subsection (2), the [nor- 50 mal price] customs value of any imported goods shall be de-
clared by the importer on entry of such goods.". (2) Subsection (1) shall come into operation on 1 July 1983.
No. 8250 27
Act No. 86, 1982
Amendment of section 70 of Act 91 of 1964, as inserted by section 23 of Act 105 of 1969 and amended by section 9 of Act 105 of 1976, section 23 of Act 112 of 1977 and section 7 of Act 93 of 1978.
Amendment of section 74 of Act 91 of 1964, as amended by section 25 of Act 112 of 1977.
18. (1) The following section is hereby substituted for section Substitution of 7 4A of the principal Act: section 74A of
Act 91 of 1964,
55 "Interpretation 74A. (1) The inte retation of sections 65, 66 and as itinsert 2 e 6 d bfy
of sections 65 sec on o 66 and 67. '67 shall be subject to the agreement concluded at Act 112 of 1977.
Geneva on 12 April 1979 and known as the Agree- ment on Implementation of Article VII of the Gen- eral Agreement on Tariffs and Trade, the Interpreta-
60 tive Notes thereto and the Advisory Opinions,
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GOVERNMENT GAZETTE, 16 JUNE 1982 No. 8250 29
CUSTOMS AND EXCISE AMENDMENT ACT, 1982 Act No. 86, 1982
Commentaries and Explanatory Notes issued under the said Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade.
(2) The Commissioner shall obtain and keep in his 5 office two copies of such Agreement, Interpretative
Notes, Advisory Opinions, Commentaries and Ex- planatory Notes and shaH effect thereto any amend- ment thereof of which he is notified by the Secreta- riat of the General Agreement on Tariffs and Trade.
10 (3) The provisions of subsection (1) shall not dero-
15
20
25
30
35
40
45
50
55
gate from the interpretation which would but for that subsection be iven to section 65 66 or 67.".
(2) SubsectiOn s all come mto operatiOn on uly 1983.
19. Section 75 of the principal Act is hereby amended- Amendment of (a) by the substitution for paragraph (b) of subsection (2) ~~:i~f Jf 1~~.
of the following paragraph: as amended by "(b) only in respect of goods entered for use in- section 13 of
(i) a factory which is [situated in an area ap· Act 95 of 1965, proved by the Minister and is] registered section 10 of
Act 57 of 1966, under the Factories, Machinery and Building section 8 of Work Act, 1941 (Act No. 22 of 1941), or any Act 85 of 1968, like law in force in the territory of South-West section 24 of Africa; or Act 105 of 1969,
(1.1.) · k d fi d · · 1 f th section 8 of a mme or wor s as e ne m sectiOn o e Act 103 of 1972, Mines and Works Act, 1956 (Act No. 27 of section 2 of 1956) [and which is situated in an area ap- Act 68 of 1973, proved by the Minister];"; section 9 of
(b) by the substitution for paragraph (c) of subsection (2) ~~~i~~~/~ZS· of the following paragraph: Act 112 of 1977,
"(c) only in respect of goods entered for use in such in- section 8 of dustry in a factory mine or works which complies Act 93 of 1978
· h · ' · [ and sect1on 10 of wit such reqmrements m respect of number of Act 110 of 1979. operatives employed, number of machines in con- tinuous use] quantity of material used or quantity of goods produced or manufactured as the Com- missioner may impose in consultation with the Board of Trade and Industries.";
(c) by the deletion of subsection (3); and (d) by the substitution for paragraph (b) of subsection (14)
of the following paragraph: "(b) in all other cases, within a period of [one month]
six months from the date when such refund first becomes due:".
20. Section 76 of the principal Act is hereby amended- ( a) by the substitution for paragraph (d) of subsection (2)
of the following paragraph: "(d) the goods concerned having been damaged, de-
stroyed or irrecoverably lost by circumstances be- yond his control prior to the release thereof for home consumption [provided he satisfies the Sec- retary that any compensation received in respect of such damage, destruction or loss does not include the duty paid on the goods];";
(b) by the substitution for paragraph (f) of subsection (2) of the following paragraph:
"(f) the [adjustment] substitution of any bill of entry in terms of section 40 (3)."; and
(c) by the deletion of subsection ( 6).
Amendment of section 76 of Act 91 of 1964, as amended by section 9 of Act 85 of 1968, section 25 of Act 105 of 1969, section 5 of Act 98 of 1970, section 10 of Act 71 of 1975 and section 11 of Act 110 of 1979.
21. (1) Section 77 of the principal Act is hereby amended by 60 the substitution for paragraph (a) of subsection (1) of the follow-
ing paragraph:
Amendment of section 77 of Act 91 of 1964, as amended by section 1 of Act 96 of 1967,
"(a) Any amount due to a licensee of a customs and excise warehouse who, in terms of the regulations, is per-
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GOVERNMENT GAZETIE, 16 JUNE 1982 No. 8250 31
CUSTOM;S AND EXCISE AMENDMENT ACT, 1982 Act No. 86, ·1982
mitted to pay excise duty or sales duty monthly or quarterly, in respect of such duty paid by him for which he was not liable or which is refundaple to him in terms of item 534.00 of Schedule No. 5 or any item of Sched-
5 ule No. 6 or 7 may, at any .time within a period of two years from the date on which such amount first be- comes due, be set off against any amount for which such licensee subsequently becomes liable in respect of excise duty or sales duty, provided the accounts or bills
10 of entry submitted by such licensee in respect of the payment of any amount against which any amount so due to him has been set off are accompanied by a full statement by such licensee, supported by a certificate by an officer, giving full particulars of the excise duty
15 or sales duty so paid and a full account of the circum- stances under which the payment thereof took place and by such documentary evidence as the Commission- er may in each case require.".
(2) Subsection (1) shall be deemed to have come into opera- 20 tion on 3 July 1978 .
22. Section 80 of the principal Act is hereby amended by the substitution for paragraph (j) of subsection (1) of the following paragraph:
"(j) claims or receives any rebate, drawback, refund or pay- 25 ment to which he knows he is not entitled under this
Act [or fails forthwith to repay to the Controller any duty which has been refunded or rebated under the pro- visions of this Act and in respect of which he has been compensated by any other person];".
30 23. Section 96A of the principal Act is hereby repealed.
section 26 of Act 105 of 1969 and section 3 of Act 68 of 1973.
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 and section 28 of Act 112 of 1977.
Repeal of section 96A of Act 91 of 1964, as inserted by section 6 of Act 98 of 1970 and substituted by section 9 of Act 103 of 1972.
24. Section 99 of the principal Act is hereby amended by the Amendment of addition to paragraph (a) of subsection (2) of the following pro- section 99 of viso: Act 91 of 1964,
35
40
45
as amended by "Provided that such agent or person shall cease to be so section 15 of
liable if he proves to the satisfaction of the Commissione Act 95 of 1965• that- section 17 of
Act 85 of 1968, (i) he was not a party to the non-fulfilment by an section 7 of
such importer, exporter, manufacturer, licensee, Act 98 of1970, f d · b d th · · 1 section34of remover o goo s m on or o er pnnctpa , o Act 112 of 1977
any such obligation; and section 12 of (ii) when he became aware of such non-fulfilment, he Act 110 of !979.
notified the Controller thereof as soon as practic- able; and
(iii) all reasonable steps were taken by him to prevent such non-fulfilment.".
25. Section 113 of the principal Act is hereby amended by the deletion of paragraphs (a), (c), (d), (i) and (j) of subsection (1).
Amendment of section 113 of Act 91 of 1964, as amended by section 17 of Act 95 of 1965, section !4 of Act 57 of 1966, section 11 of Act 103 of 1972, section 5 of Act 68 of 1973 and section 49 of Act 42 of 1974.
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GOVERNMENT GAZETTE, 16 JUNE 1982 No. 8250 33
CUSTOMS AND EXCISE AMENDMENT ACT, 1982 Act No. 86, 1982
26. (1) Every amendment of Schedules Nos. 1, 3, 4, 5 and 6 to the principal Act made under section 48 (1) or (2) or section 75 (15) of the principal Act prior to 29 January 1982 shall not lapse by virtue of the provisions of section 48 (6) or 75 (16) of the
5 principal Act. (2) The amendment of Schedule No. 5 to the principal Act
made under section 75 (15) of the principal Act by Government Notice No. R.267 of 12 February 1982 and the amendments of Schedules Nos. 1 and 6 to the principal Act made under sections
10 48 (2) and 75 (15) of the principal Act by Government Notices Nos. R.597 and R.598 of 25 March 1982, respectiv~ly, shall not lapse by virtue of the provisions of section 48 (6) or 75 (16) of the principal Act.
27. (1) Schedule No. 1 to the principal Act is hereby amended 20 to the extent set out in the Schedule to this Act.
(2) Notwithstanding the provisions of section 58 (1) of the principal Act, this section shall be deemed to have come into op- eration on 11 February 1982 at 15h00.
Continuation of certain amendments of Schedules Nos. 1, 3, 4, 5 and 6 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 Act89 of 1971, section 12 of Act 103 of 1972, section 6 of Act 68 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 and section 3 of Act 114 of 1981.
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 68 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 and section 3 of Act 114 of 1981.
28. This Act shall be called the Customs and Excise Amend- Short title. 25 ment Act, 1982.
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GOVERNMENT GAZETTE, 16 JUNE 1982 No. 8250 35
CUSTOMS AND EXCISE AMENDMENT ACT, 1982 Act No. 86, 1982
Schedule
AMENDMENT OF SCHEDULE No. 1 TO THE CUSTOMS AND EXCISE Acr, 1964
By the insertion after Part 3 of the following:
"PART4
SURCHARGE
NOTES: 1. The rate of surcharge specified in this Part in respect of any imported goods (excluding goods provided for in
Note 7) shall apply to any such goods at the time of entry for home consumption in terms of Schedule No. 1, 3or4.
2. The value for surcharge purposes shall be the value for customs duty purposes as defined in section 65.
3. Any surcharge payable in terms of this Part in respect of any goods specified therein shall be additional to any customs, excise or sales duty payable in terms of Part 1, 2 or 3 in respect of such goods.
4. Imported goods shall not be declared on separate bills of entry for the purposes of Parts 1, 2, 3 and 4 of this Schedule.
5. Wherever the tariff heading or subheading under which any goods are classified in Part 1 of this Schedule is expressly quoted in this Part it shall be deemed not to include goods which are not classified under the said tariff heading or subheading.
6. Any reference in this Part to a tariff heading comprising two digits followed by a point and two noughts (for example 01.00) shall, for the purposes of Note 5 to this Part, be construed as referring to all tariff headings in Part 1 of this Schedule the first two digits of which correspond to the two digits referred to in this Part.
7. Any rate of surcharge specified in this Part in respect of any goods shall not apply to any such goods-
(a) which are entered in terms of item 312.01148.01 of Schedule No. 3 or items 401.00, 402.00, 405.04, 405.05 (II), 405.07, 406.00, 407.00, 408.00, 409.00, 410.o3/30.03 (2), 411.00/84.10, 89.01 and 89.02, 412.02, 412.03, 412.04, 412.07, 412.08, 412.09, 412.10, 412.11, 412.12, 412.13, 412.15, 412.16, 412.17, 460.23, 460.24, 470.00, 480.00 and 490.00 of Schedule No.4,
(b) provided for in paragraphs (i) to (iv) of the proviso to section 38 (1) (a),
(c) imported in such quantities, at such times, for such purposes and subject to such conditions as the Direc- tor-General: Industries, Commerce and Tourism inay allow by specific permit,
(d) being components imported separately as original equipment (for example, as a reserve supply for re- placing components which are damaged or short-shipped or as components not forming part of imported unassembled, complete or incomplete vehicles) for use in terms of the provisions of item 317.03/01.02, 317.03/04.02 or 317.04/04.02 of Schedule No. 3, and
(e) being printed books, newspapers, journals and periodicals, imported by post, of a value for duty pur- poses not exceeding RIO per parcel.
Surcharge Item
161.00
162.00
II
Tariff Heading and Description
LIVE ANIMALS; ANIMAL PRODUCTS
III Rate of
Surcharge
01.00 Live animals (excluding goods of subheadings Nos. 01.01.10 and 01.01.20) 10%
02.00 Meat and edible meat offals 10%
03.00 Fish, crustaceans and molluscs (excluding goods of subheadings Nos. 03~01.20, 10% 03.02.10 and 03.02.17)
04.00 Dairy produce; birds' eggs; natural honey; edible products of animal origin, 10% not elsewhere specified or included (excluding goods of headings or subhead- ings Nos. 04.03.15, 04.03.20, 04.04.50, 04.04.90, 04.05.10, 04.05.90 and 04.06)
05.00 Products of animal origin, not elsewhere specified or included (excluding goods 10% of headings or subheadings Nos. 05.04, 05.05, 05.07.20, 05.08.10, 05.09.05, 05.09.15, 05.09.25, 05.12.10, 05.13, 05.15.25 and 05.15.35)
VEGETABLE PRODUCTS
06.00 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamen- tal foliage (excluding goods of headings Nos. 06.01 and 06.02)
10%
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GOVERNMENT GAZETTE, 16 JUNE 1982 No. 8250 37
I Surcharge
Item
163.00
164.00
165.00
CUSTOMS AND EXCISE AMENDMENT ACT, 1982 Act No. 86, 1982
II
Tariff Heading and Description
III Rate of
Surcharge
07.00 Edible vegetables and certain roots and tubers (excluding goods of subhead- 10% ings Nos. 07.01.50, 07.01.55, 07.02.17, 07.03.20, 07.04.20, 07.04.79, 07.05.30, 07.05.70, 07.05.90 and 07.06.10)
08.00 Edible fruit and nuts; peel of melons or citrus fruit (excluding goods of sub- 10% headings Nos. 08.01.20, 08.01.41, 08.01.42, 08.03.20, 08.05.10, 08.05.40, 08.06.10, 08.10.10, 08.10.30, 08.10.90, 08.11.10, 08.11.30, 08.11.90 and 08.13.80)
09.00 Coffee, tea, mate and spices (excluding goods of headings or subheadings Nos. 10% 09.01.10, 09.02, 09.04.10, 09.04.50, 09.05, 09.06.30, 09.07.30, 09.08, 09.09.90, 09.09.95, 09.10.10.20, 09.10.30 and 09.10.80)
10.00 Cereals (excluding goods of subheading No. 10.06.20) 10%
11.00 Products of the milling industry; malt and starches; gluten; inulin (excluding 10% goods of subheadings Nos. 11.01.40.10, 11.02.10.40, 11.02.20.20, 11.02.30.20, 11.02.40.40, 11.04.30.10, 11.07.20 and 11.07.40.10)
12.00 Oil seeds and oleaginous fruit; misCellaneous grains, seeds and fruit; industrial and medical plants; straw and fodder (excluding goods of subheadings Nos . 12.01.20, 12.01.40, 12.01.45, 12.03.10, 12.06.10, 12.07.20.20 and 12.08.10)
13.00 Lacs; gums, resins and other vegetable saps and extracts (excluding goods of headings or subheadings Nos. 13.02 and 13.03.70)
10%
10%
14.00 Vegetable plaiting materials; vegetable products not elsewhere specified or in- 10% eluded (excluding goods of subheadings Nos. 14.01.10 and 14.05.90)
ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES
15.00 Animal and vegetable fats and oils and their cleavage products; prepared edi- 10% ble fats; animal and vegetable waxes (excluding goods of subheadings Nos. 15.02.20, 15.06.10, 15.06.20, 15.07.30, 15.07.50, 15.07.55, 15.07.80, 15.10.10, 15.10.50, 15.11.10, 15.11.50 and 15.15.10)
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TO- BACCO
16.00 Preparations of meat, of fish, of crustaceans or molluscs (excluding goods of 10% subheadings Nos. 16.01.05, 16.01.10, 16.02.20, 16.02.30, 16.03.10, 16.04.25, 16.04.40, 16.04.50, 16.04.60 and 16.05.80)
17.00 Sugars and sugar confectionery (excluding goods of headings or subheadings 10% Nos. 17.02.10.10, 17.02.30.10, 17.02.60, 17.03.10 and 17.04)
18.00 Cocoa and cocoa preparations (excluding goods of headings or subheadings Nos. 18.01.10, 18.01.20, 18.02.10, 18.05 and 18.06.20)
19.00 Preparations of cereals, flour or starch; pastrycooks' products (excluding goods of headings or subheadings Nos. 19.02.50, 19.03, 19.04.10, 19.05.10, 19.07 and 19.08)
10%
10%
20.00 Preparations of vegetables, fruit or other parts of plants (excluding goods of 10% subheadings Nos. 20.01.20, 20.02.15, 20.02.25, 20.02.70, 20.02.80.10, 20.03.10, 20.03.30, 20.03.90, 20.04.10, 20.04.50, 20.05.20, 20.06.30, 20.06.50, 20.06.60, 20.06.90, 20.07.05 and 20.07.15)
21.00 Miscellaneous edible preparations (excluding goods of subheadings Nos. 10% 21.02.10, 21.02.20, 21.02.50, 21.05.10, 21.07.15, 21.07.30, 21.07.40 and 21.07.85)
22.00 Beverages, spirits and vinegar (excluding goods of headings or subheadings 10% Nos. 22.02.20, 22.03, 22.05.50.10, 22.07.10, 22.09.10.10, 22.09.20, 22.09.30, 22.09.40, 22.09.50, 22.09.60 and 22.09.90)
23.00 Residues and waste from the food industries; prepared animal fodder 10%
24.00 Tobacco (excluding goods of subheadi!lg No. 24.02.10) 10%
MINERAL PRODUCTS
25.00 Salt; sulphur; earths and stone; plastering materials, lime and cement (exclud- ing goods of headings or subheadings Nos. 25.03.10, 25.04, 25.07.20, 25.08, 25.12, 25.13.20, 25.15.10, 25.17.15, 25.19.30, 25.22.30, 25.23.50, 25.23.90 and 25.32.45)
26.00 Metallic ores, slag and ash (excluding goods of subheadings Nos. 26.01.65, 26.01.70 and 26.02.90)
10%
10%
,
,
GOVERNMENT GAZETTE, 16 JUNE 1982 No. 8250 39
I Surcharge
Item
166.00
167.00
168.00
CUSTOMS AND EXCISE AMENDMENT ACT, 1982 Act No. 86, 1982
II ·.· III
Tariff Heading and Description Rate of
Surcharge
27.00 Miperal fuels., mineral oils and products of tlieir distillation; bituminous sub- 10% stances; mineral waxes (excluding goods of headings or subheadings Nos. 27.01, 27.07, 27.09, 27.10, 27.12, 27.13.10, 27.13.20, 27.15.20 and 27.17) ·
PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES
28.00 Inorganic chemicalS; organic and inorganic Compounds Of pfecious metals, of 10% rare earth metals, of radio-active elements and of isotopes (excluding goods of headings or subheadings Nos~ 28.02, 28.04.50, 28.04.60, 28.06, 28.08, 28.09, 28.13.05.20, 28.13.05.90, 28.13.60.20, 28.13.60.40, 28.15.10, 28.17.70.20, 28.18.25.20, 28.20.50, 28.22, 28.23.10, 28.29:20, 28.29.30, 28.30.80.10, 28.32.10.20, 28.32.25.10, . 2836, 28.37.20,. 28.39.10, 28.40.30, 28.42.12, 28.42.15, 28.42.40.20, 28.44.30.10, 28.4430.20, 28.45.20, 28.46.10, 28.48.10, 28.48.20 and 28.50)
29.00 Organic chemicals {excluding goods ofh'eadings or subheadings Nos. 29.01.20, 29.01.40, 29.02.05, 29.02.35, 29.02.80, 29.03.25, 29.03.50, 29.04.10, 29.04.85, 29.05.20, 29.06.60, 29.07.40, 29.08.60, 29.13.60, 29.14.05.10, 29.14.09.50, 29.14.09.60, 29.14.17.10, 29.14.19.10, 29.15.15, 29.15.20, 29.15.30, 29.15.50, 29.15.80, 29.16.10, 29.16.15, '29.16.17.05, 29.16.17.10; 29.16.65, 29.16.70, 29.16.75, 29.16.80, 29.19.30, 29,19.90, 29.2330, 29.23.80, 29.24.10, 29.26.10, 29.28.10, 2931.70, 29.35.07, 2935.09, 29.35.11, 29.35.20, 29.35.50, 2935.70, 29.37, 29.42.10 and 29.44.10)
10%
30.00 Pharmaceutical products (excluding goods of subheadings Nos. 30.02.50, 10% 30.03.15, 30.05.10 and 30.05.20)
31.00 Fertilizers (excluding goods of headings or subheadings Nos. 31.01, 31.02.70, 10% 31.04, 31.05.30 and 31.05.90)
32.00 Tanning and dyeing extracts; tannins and their derivatives; dyes, colours, 10% paints and varnishes; putty, fillers and stoppings; inks (excluding goods of sub- headings Nos. 32.04.10, 32.05.90, 32.09.10, 32.09.20, 32.09.40, 32.10.10, 32.10.90, 32.12.90 and 32.13.20)
33.00 Essential oils and resinoids; perfumery, 'oosmetic or toilet preparations (ex- 10% eluding goods of subheadings Nos. 33.01.10.90, 33.06.05.50, 33;06.05.90, 33.06.25.90, 33.06.35.50, 33.06.35;60, 33.06.35.90 and 33.06.60.20)
34.00 Soap, organic surface-active agents, washing preparations, lubricating prepara- lOo/o tions, artificial waxes, prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes and "dental waxes" (excluding goods of subheadings Nos. 34.01.10, 34.01.90 and 34.02.90)
35.00 Albuminoidal substances; glues; enzymes (excluding goods of headings or sub- 10% headings Nos. 35.01.10, 35.02.20, 35.04 and 35.07.10)
36.00 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain. combust- ible preparations (excluding goods of subheadings Nos. 36.05.10 and 36.08.20)
37.00 Photographic and cinematographic goods (excluding goods of headings or sub- headings Nos. 37.01.10, 37.01.15, 37.01.20, 37.01.60, 37.01.90, 37.02.20, 37 .02.30, 37 .02.90, 37.04.90, 37.05.90 and 37.08)
38.00 Miscellaneous chemical products (excluding goods of headings or subheadings Nos. 38.01.10, 38.03.10, 38.05, 38.07.10, 38.08.10, 38.09.10, 38.11.05.90, 38.14.20.20, 38.14.30.20, 38.19.10, 38.19,25, 38.19.51 and 38.19.75)
ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF; RUBBER, SYNTHETIC RUB- BER, FACTICE, AND ARTICLES THEREOF
10%
10%
10%
39.00 Artificial resins and plastic materials, cellulose esters and ethers; articles there- 10% of (excluding goods of subheadings Nos. 39.01.10.05, 39.01.10.20, 39.01.10.40, 39.01.20.05, 39.01.20.07, 39.01.20.09, 39.01.20.30, 39.01.20.32, 39.01.20.34, 39.01.30.10, 39.01.61.20, 39.01.61.30, 39.01.69.10, 39.01.77.10, 39.01.79.40, 39.01.85, 39.03.10, 39.03.70.10, 39.07.10.21, 39.07.10.23, 39.07.10.45, 39.07.30.10, 39.07.90.10 and 39.07.90.50)
40.00 Rubber, synthetic rubber, factice, and articles thereof (excluding goods of 10% headings or subheadings Nos. 40.02.15, 40.02.20, 40.02.30, 40.03, 40.04.90, 40.09.65, 40.09.70.10, 40.09.90, 40.10.10.90, 40.14.20 and 40.14.80)
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THERE- OF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF GUT (EXCLUDING SILK-WORM GUT)
,,..
,
,
GOVERNMENT GAZETTE, 16 JUNE 1982 No. 8250 41
I Surcharge
Item
169.00
170.00
171.00
CUSTOMS AND EXCISE AMENDMENT ACT, 1982 Act No. 86, 1982
II
Tariff Heading and Description
III Rate of
Surcharge
41.00 Raw hides and skins (excluding furskins) and leather (excluding goods of sub- 10% headings Nos. 41.01.10, 41.01.30, 41.01.35, 41.01.40, 41.01.50, 41.01.60 41.01.90, 41.04.10.10, 41.05.10, 41.05.20 and 41.08.10)
42.00 Articles of leather; saddlery and harness; travel goods, handbags and similar 10% containers; articles of animal gut, excluding silk-worm gut (excluding goods of subheadings Nos. 42.02.10, 42.02.20, 42.03.10.10 and 42.04.50)
43.00 Furskins and artificial fur; manufactures thereof (excluding goods of headings 10% or subheadings Nos. 43.01, 43.02 and 43.03.05)
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND AR- TICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
44.00 Wood and articles of wood; wood charcoal (excluding goods of headings or 10% subheadings Nos. 44.03.10.90, 44.03.30.90, 44.03.40, 44.03.50.90, 44.03.80.90, 44.04.10.90, 44.04.90, 44.05.10.90, 44.05.20, 44.05.30, 44.05.40, 44.05.50, 44.05.60, 44.05.70, 44.05.80, 44.05.90, 44.07, 44.12, 44.13.10.10, 44.13.10.20, 44.13.20.10, 44.13.20.20, 44.15.10, 44.15.15, 44.15.20.10, 44.22.20.20, 44.23.30, 44.23.50, 44.26.10, 44.27.40 and 44.28.35)
45.00 Cork and articles of cork 10%
46.00 Manufactures of straw, of esparto and of other plaiting materials; basketware 10% and wickerwork; articles of loofah (excluding goods of subheadings Nos. 46.03.10 and 46.03.20)
PAPER-MAKING MATERIAL; PAPER AND PAPERBOARD AND ARTI- CLESTHEREOF
47.00 Paper-making material 10%
48.00 Paper and paperboard; articles of paper pulp, of paper or of paperboard (ex- 10% eluding goods of headings or subheadings Nos. 48.01.10, 48.01.20, 48.01.28, 48.01.30, 48.01.40, 48.01.70, 48.01.80.85, 48.01.90.10, 48.01.94.25, 48.01.96.10, 48.03.10, 48.03.20, 48.05.17, 48.05.50, 48.05.90, 48.07.01.10, 48.07.07.10, 48.07.12, 48.07.18, 48.07.20.90, 48.07.30, 48.07.85.90, 48.07.90, 48.10, 48.11.10, 48.13.10.10, 48.13.80.10, 48.14, 48.15.60, 48.16.20.10 and 48.21.40)
49.00 Printed books, newspapers, pictures and other products of the printing indus- 10% try; manuscripts, typescripts and plans (excluding goods of headings or sub- headings Nos. 49.01.50, 49.07, 49.11.50, 49.11.60 and 49.11.90)
TEXTILES AND TEXTILE ARTICLES
50.00 Silk and waste silk (excluding goods of subheading No. 50.09.10)
51.00 Man-made fibres (continuous)
52.00 Metallised textiles
53.00 Wool and other animal hair (excluding goods of headings or subheadings Nos. 53.01.10, 53.01.20, 53.02.10.10, 53.02.20.10, 53.05.10.10, 53.05.20.10, 53.08, 53.11.10.10 and 53.11.10.50)
54.00 Flax and ramie (excluding goods of subheadings Nos. 54.01.10, 54.02.10 and 54.05.10)
55.00 Cotton (excluding goods of subheadings Nos. 55.01.10, 55.02.10 and 55.03.10)
56.00 Man-made fibres (discontinuous) (excluding goods of subheading No. 56.07.38)
57.00 Other vegetable textile materials; paper yarn and woven fabrics of paper yarn (excluding goods of subheadings Nos. 57.01.10, 57.02.10, 57.03.10 and 57.04.90.10)
58.00 Carpets, mats, matt~ng and tapestries; pile and chenille fabrics; narrow fabrics; trimmings; tulle and other net fabrics; lace; embroidery (excluding goods of subheading No. 58.04.10.10)
59.00 Wadding and felt; twine, cordage, ropes and cables; special fabrics; impreg- nated and coated fabrics; textile articles of a kind suitable for industrial use (excluding goods of subheadings Nos. 59.01.20.90, 59.12.50, 59.16.20 and 59.17.25)
60.00 Knitted and crocheted goods (excluding goods of subheadings Nos. 60.01.80 and 60.03.20)
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
"'
,
,
GOVERNMENT GAZETTE, 16 JUNE 1982 No. 8250 43
Surcharge Item
172.00
173.00
174.00
175.00
CUSTOMS AND EXCISE AMENDMENT ACT, 1982 Act No. 86, 1982
II
Tariff Heading and Description
III Rate of
Surcharge
61.00 Articles of apparel and clothing accessories of textile fabric, excluding knitted 10% or crocheted goods (excluding goods of subheadings Nos. 61.01.10, 61.02.10, 61.05.10 and 61.11.40)
62.00 Other made up textile articles (excluding goods of subheadings Nos. 10% 62.01.10.10, 62.01.20.10 and 62.01.30.10)
63.00 Old clothing and other textile articles; rags 10%
FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING- CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64.00 Footwear, gaiters and the like; parts of such articles (excluding goods of sub- 10% headings Nos. 64.01.15.30, 64.01.15.40, 64.02.10, 64.02.35, 64.02.45.30,
· 64.02.45.50, 64.02.55.20, 64.04.10, 64.04.50.30, 64.04.50.40 and 64.06.20)
65.00 Headgear and parts thereof (excluding goods of subheadings Nos. 65.03.10, 10% 65.03.20, 65.04.10, 65.05.40, 65.05.90 and 65.06.10)
66.00 Umbrellas, sunshades, walking-sticks, whips, riding-crops and parts thereof 10%
67.00 Prepared feathers and down and articles made of feathers or of down; artificial 10% flowers; articles of human hair (excluding goods of subheadings Nos. 67.01.10 and 67.02.10.90)
ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
68.00 Articles of stone, of plaster, of cemerit, of asbestos, of mica and of similar rna- 10% terials (excluding goods of subheadings Nos. 68.02.20, 68.06.10, 68.12.10, 68.12.20, 68.12.70 and 68.16.10)
69.00 Ceramic products (excluding goods of headings or subheadings Nos. 69.02.10, 10% 69.03.10, 69.03.30, 69.05.90, 69.09.10, 69.10, 69.11.35.10, 69.12.15.10, 69.12.15.20, 69.12.35.10, 69.12.35.20, 69.12.35.30 and 69.14)
70.00 Glass and glassware (excluding goods of headings or subheadings Nos. 70.03, 10% 70.06, 70.10.10, 70.10.20.10, 70.10.20.20, 70.10.20.40, 70.12, 70.13.10, 70.13.50, 70.14.10, 70.14.30.10, 70.14.30.20, 70.17.10, 70.18, 70.19.10, 70.19.20, 70.20.40 and 70.21.20)
PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
71.00 Pearls, precious and semi-precious stones, precious metals, rolled precious metals, and articles thereof; imitation jewellery (excluding goods of headings or subheadings Nos. 71.01, 71.02.20, 71.02.30, 71.02.80, 71.02.90, 71.03.10, 71.12, 71.15.30 and 71.16)
72.00 Coin (excluding goodsof subheading No. 72.01.90)
BASE METALS AND ARTICLES OF BASE METAL
10%
10%
73.00 Iron and steel and articles thereof (excluding goods of headings or subheadings 10% Nos. 73.02.90, 73.04.10.10, 73.12.50.30, 73.13.20, 73.13.30, 73.14.90.05, 73.14.90.15, 73.14.90.30, 73.14.90.90, 73.14.95.05, 73.14.95.15, 73.14.95.30, 73.14.95.90, 73.15.52.20, 73.15.59.30, 73.15.59.40, 73.15.59.50, 73.15.84, 73.17, 73.18.40, 73.18.60, 73.20.50, 73.21.40, 73.21.60, 73.21.80, 73.21.90, 73.22.30, 73.23.20, 73.27.15.10, 73.27.15.20, 73.29.20, 73.31.40, 73.32.20.20, 73.32.20.30, 73.32.70, 73.33.05, 73.35.50, 73.35.60, 73.36.10, 73.36.30.10, 73.36.30.40, 73.38.65, 73.38.75, 73.40.19, 73.40.20, 73.40.25, 73.40.58 and 73.40.66)
74.00 Copper and articles thereof (excluding goods of subheadings Nos. 74.11.20.10, 10% 74.15.35, 74.16.10, 74.19.30.90 and 74.19.40.30)
75.00 Nickel and articles thereof (excluding goods of subheadings Nos. 75.04.10, 10% 75.04.30 and 75.04.50)
76.00 Aluminium and articles thereof (excluding goods of subheadings Nos. 10% 76.03.25, 76.16.35, 76.16.75 and 76.16.80)
77.00 Magnesium and beryllium and articles thereof (excluding goods of subheading No. 77 .01.10)
78.00 Lead and articles thereof (excluding goods of subheadings Nos. 78.01.10.10, 78.01.40, 78.02.10, 78.04.10 and 78.04.30)
10%
10%
,
,
GOVERNMENT GAZETTE, 16 JUNE 1982 No. 8250 45
I Surcharge
Item
176.00
177.00
178.00
CUSTOMS AND EXCISE AMENDMENT ACT, 1982 Act No. 86, 1982
II
Tariff Heading and Description
III Rate of
Surcharge
79.00 Zinc and articles thereof (excluding goods of subheading No. 79.03.10) 10%
80.00 Tin and articles thereof (excluding goods of headings or subheadings Nos. 10% 80.03, 80.04.10 and 80.04.30)
81.00 Other base metals employed in metallurgy and articles thereof (excluding 10% goods of headings or subheadings Nos. 81.01, 81.02 and 81.04.20)
82.00 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof (ex- 10% eluding goods of subheadings Nos. 82.04.05.10, 82.05.05.10, 82.05.05.80 and 82.08.90)
83.00 Miscellaneous articles of base metal (excluding goods of subheadings Nos. 10% 83.02.10, 83.02.20, 83.02.50, 83.02.90, 83.04.10.10, 83.07.15.10, 83.07.15.20, 83.07.25.10, 83.07.25.30, 83.07.25.90, 83.07.35.10, 83.07.35.20, 83.07.95.10, 83.07.95.20, 83.07.95.60, 83.07.95.90, 83.09.40, 83.13.10, 83.13.20, 83.14.10, 83.14.20 and 83.14.30)
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIP- MENT; PARTS THEREOF
84.00 Boilers, machinery and mechanical appliances; parts thereof (excluding goods 10% of headings or subheadings Nos. 84.05.20, 84.05.60, 84.05.90, 84.06.10, 84.06.30, 84.06.60.10, 84.06.99.80, 84.06.99.90, 84.07.90, 84.08.10, 84.08.20.10, 84.10.20, 84.12.90, 84.14.10, 84.15.50.90, 84.15.60.90, 84.15.70.30, 84.15.70.90, 84.16, 84.17.70, 84.17.90, 84.18.10, 84.18.30, 84.18.40, 84.18.50, 84.18.70.90, 84.18.77, 84.19.90, 84.20.25, 84.20.40, 84.20.50, 84.20.90, 84.21.10, 84.21.20, 84.21.30.10, 84.21.40, 84.22.10, 84.22.13.10, 84.22.15, 84.22.20, 84.22.22, 84.22.33.40, 84.22.45, 84.22.85.10, 84.23.10, 84.23.12, 84.23.25, 84.23.45, 84.23.50.10, 84.24.55, 84.24.60, 84.25.20.10, 84.25.30.10, 84.26, 84.29, 84.30.90, 84.31, 84.32, 84.33, 84.34, 84.35, 84.36, 84.37, 84.38, 84.39, 84.40.15.90, 84.40.20, 84.40.30, 84.40.40, 84.40.90, 84.41.20, 84.42, 84.43, 84.44, 84.45.16.60, 84.45.16.70, 84.45.33.10, 84.45.65.10, 84.45.90.15, 84.45.90.35, 84.45.90.50, 84.45.90.70, 84.45.90.80, 84.46.90, 84.47.05.90, 84.47.25, 84.47.90, 84.49.20.90, 84.49.30, 84.50, 84.51.10, 84.51.80, 84.52.20, 84.53.10, 84.53.40, 84.54.10, 84.54.20, 84.55.60.10, 84.55.60.40, 84.55.60.50, 84.55.60.60, 84.55.60.70, 84.55.70.50, 84.56.40, 84.56.70, 84.56.90, 84.57, 84.59.40.10, 84.59.65, 84.59.75, 84.59.80, 84.61.57.90, 84.61.59.90, 84.61.65.15, 84.61.65.20, 84.62.05, 84.62.06.10, 84.62.06.15, 84.62.06.20, 84.62.06.25, 84.62.06.30, 84.62.06.35, 84.62.15.90, 84.62.20.25, 84.62.20.35, 84.62.23.90, 84.62.25.10, 84.62.25.30, 84.62.30.90, 84.62.40.90, 84.63.33, 84.63.50.05, 84.63.50.15, 84.63.90.30 and 84.65)
85.00 Electrical machinery and equipment; parts thereof (excluding goods of sub- 10% headings Nos. 85.01.04, 85.01.17, 85.01.18.22, 85.01.18.50, 85.01.18.60, 85.01.23.10, 85.01.70.07, 85.01.70.15, 85.01.70.20, 85.07.20, 85.08.10.10, 85.08.10.20, 85.11.40.10, 85.11.40.50, 85.11.50.50, 85.12.30.10, 85.12.80.20, 85.13.30, 85.15.10, 85.15.15.80, 85.15.20, 85.15.70 and 85.17.10)
VEHICLES, AIRCRAFT, AND PARTS THEREOF; VESSELS AND CERTAIN ASSOCIATED TRANSPORT EQUIPMENT
86.00 Railway and tramway locomotives, rolling-stock and parts thereof; railway and tramway track fixtures and fittings; traffic signalling equipment of all kinds (not electrically powered) (excluding goods of headings or subheadings Nos. 86.02, 86.03.05, 86.03.15, 86.04.10, 86.05, 86.07.20, 86.07.30, 86.07.40, 86.09.30.10, 86.09.30.20, 86.09.40, 86.09.90 and 86.10.20)
10%
87.00 Vehicles (excluding railway or tramway rolling-stock) and parts thereof (ex- 10% eluding goods of subheadings Nos. 87.01.10, 87.01.15, 87.01.17, 87.01.80, 87.01.90, &7.02.15, 87.02.85, 87.03.10, 87.03.20, 87.09.30 and 87.12.20 and chassis components of subheadings Nos. 87.0~.20 and 87 .04.25)
88.00 Aircraft and parts thereof; parachutes; catapults and similar aircraft launching 10% gear; ground flying trainers (excluding goods of subheadings Nos. 88.01.20, 88.02.10 and 88.03.90)
89.00 Ships, boats and floating structures (excluding goods of subheadings Nos. 10% 89.01.20, 89.01.40 and 89.05.10)
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; SOUND RECORDERS OR REPRODUCERS; TELEVISION IMAGE AND SOUND RECORDERS OR REPRODUCERS; PARTS THEREOF
90.00 Optical, photographic, cinematographic, measuring, checking, precision, medi- cal and surgical instruments and apparatus; parts thereof ( excludings goods of headings or subheadings Nos. 90.01, 90.04.90, 90.05, 90.07.10, 90.07.20, 90.07.50, 90.07.60.50, 90.08.20, 90.08.30, 90.08.40, 90.08.80, 90.09.10, 90.09.20, 90.10.05, 90.10.65, 90.12, 90.14, 90.16.10, 90.17.60, 90.17.70, 90.17.90, 90.18.90, 90.19.10, 90.19.20, 90.20, 90.21, 90.23, 90.24.30, 90.25 and 90.27.10)
10%
,
GOVERNMENT GAZETTE, 16 JUNE 1982 No. 8250 47
I Surcharge
Item
179.00
180.00
181.00
CUSTOMS AND EXCISE AMENDMENT ACT, 1982 Act No. 86, 1982
II
Tariff Heading and Description
III Rate of
Surcharge
91.00 Clocks and watches and parts thereof (excluding goods of headings or sub- 10% headings Nos. 91.01.90, 91.02.90, 91.03, 91.04.10, 91.04.90, 91.05.10, 91.07, 91.08, 91.09.10, 91.10.10 and 91.11)
92.00 Musical 'instruments; sOund Tecorders or reproducers; television image and 10% sound recorders or reproducers; parts and accessories of such articles (exclud- ing goods of headings or subheadings Nos. 92.02, 92.03, 92.04, 92.05, 92.06.90, 92.07, 92.08.10.90, 92.10.20, 92.10.25. 92.10.30.90, 92.11.10, 92.11.20, 92.11.40.90, 92.12.20, 92.12.70 and 92.13.10)
ARMS AND AMMUNITION; PARTS THEREOF
93.00 Arms and ammunition; parts thereof (excluding goods of headings or subhead- 10% ings Nos. 93.02, 93.03.10, 93.04.10, 93.04.20, 93.04.40, 93.04.50, 93.04.60, 93.04.70, 93.04.80, 93.04.90, 93.04.95, 93.04.97, 93.05.10 and 93.06)
MISCELLANEOUS MANUFACTURED ARTICLES
94.00 Furniture and parts thereof; bedding, mattresses, mattress supports, cushions 10% and similar stuffed or internally fitted furnishing (excluding goods of subhead- ings Nos. 94.03.10.10 and 94.03.20)
95.00 Articles and manufactures of c.arving or moulding material 10%
96.00 Brooms, brushes, powder-puffs and sieves 10%
97.00 Toys, games and sports requisites; parts thereof (excluding goods of subhead- 10% ings Nos. 97.03.98, 97.05.10, 97.06.40, 97.06.90 and 97.07.10)
98.00 Miscellaneous manufactured articles (excluding goods of headings or subhead- 10% ings Nos. 98.03.30, 98.07.10, 98.07.20, 98.10.10, 98.11 and 98.12.10.90)
WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES
99.00 Works of art, collectors' pieces, and antiques 10%"