Customs and Excise Amendment Act

1. Section 5 of the Customs and Excise Act, 1964 (hereinafter referred to as the 5 principal Act), is hereby amended by the substitution for paragraph (b) of the following paragraph: · "(b) the continental shelf as referred to in section [7 of the Territorial Waters Act, 1963 (Act No. 87 of 1963)] 8 of the Maritime Zones Act, 1994 (Act No. 15 of 1994),". 10 Amendment of section 36 of Act 91 of 1964, as substituted by section 25 of Act 45 ' of 1995

2. Section 36 of the principal Act is hereby amended- ( a) by the substitution for subsection (2) of the following subsection: ·· "(2) Every manufacturer shall, in respect of such beer manufactured 15 · by [him] the manufacturer in the Republic, register with the Commis sioner the names whereunder such beer will be sold or disposed of for home consumption, together with the alcoholic strength by volume of, and the uiriff item of Part 2 of Schedule No. I which will apply in respect of, the beer so sold or disposed of under any such name, and no beer shall 20 be so sold or disposed of [except under a name and alcoholic strength by volume] unless so registered."; and 4 No. 17472 GOVERNMENT GAZETIE, 2 OCTOBER 1996 Act No. 44, 1996 , CUSTOMS AND EXCISE AMENDMENT ACT, 1996 (b) by the substitution for paragraph (a) of .subsection (6) of the. following paragraph: . . , · "(a) If the alcoholic strength by volume of any beer in any container bearing an indication· of a name and alcoholic strength by volume registered with the Commissioner under this section is ascertained to be [more than 0,5 per cent higher than the alcoholic strength by volume so] higher than the alcoholic strength by volume specified in the tariff item registered in relation to beer of such name the manufacturer shall be liable for the duty on the full quantity of the brew or blend of brews of beer from which such container was filled at the rate of duty applicable 10 to beer of the strength as ascertained in respect of the contents of such container.". 5 Amendment of section 38 of Act 91 of 1964, as amended by section 1 of Act 57 of 1966, section 13 of Act 105 of 1969, section 5 of Act 71 of 1975, section 4 of Act 105 of 1976, section 15 of Act 98 of 1980, section 2 of Act 89 of 1983, section 9 of Act 84 15 of 1987, section 18 of Act 59 of 1990 and section 28 of Act 45 of 1995

3. Sectiqn 38 of the princiP.~ J\ct is her~by,amended by the ~ubstjtu.tion in subsect[on . . . ,"(v) goods of a value for duty purposes not exceeding [R2~0] R500, and <:Jn,which (1) for .subparagraph (v) of paragrap~ (a) of the f9llowing su~paragraph; ., . . , ,, . , no duty j~ payable)n tennsof Schedule,No. 1/'_, •· ~.\·, : · . .. . 20 • ' ' _· ' • # ' • ' : •• , • :- ' \ ' •. • • • • • • ~ '~ ' ',' ' • - • • • ' . ' ' f · Amendment of section 47 of Act 91 of 1964, as amended by section 11 of Act 95 of 1965, section 17 of Actl05 of 1969, section 2 of Act 7 of 1974, section 7 of Act 105 of 1976, 'section 1Q of Act 1i~ of 1977,-se'ction 6 ~~AEt 1~0 o(1979, sections 9 and IS of Act 98 of 1980, section 8 of Act 86 of 1982, section 6 of Act 52 of 1986, section 15 of Act 84 of 1987, section 4 of Act 69 of 1988, section 6 of Act 68 of 1989, section 22 25 of Act 59 of 1990, section 3 of Act 61 of 1992 and section 37 of Act 45 of 1995

4. Section 47 of the principal Act is hereby amended by the substitution for paragraph (f) of subsection (9) of the following paragraph: "(f) Such appeal shall, subject to section 96(1}, be prosecuted within a period of [90 days] one year from the date of the determination.". 30 Amendment of section 65 of Act 91 of 1964, as substituted by section 13 of Act 86 of 1982 and amended by section 8 of Act 101 of 1985, section 8 of f\ct 52 of 1986, section 9 of Act 68 of1989 imd section 48 of Act 45 of 1995 ; · . · · .: · ' ·' . .

5. Section 65 of the principal Act is hereby amended by the substitution for paragraph (b i for 'subsection ( 6)' of the following' paragraph: : · ' . ' ' : ' · · · . · · . · 35 "(b) Such appeal shall, subject to section 96( 1 ), be prosecuted within a period of [90 days] one year from the date. of ~e ~etermin_ation. ": , • 1 .' • , ." .- , , I 1 I , , . , : • , ·' , , , 1 , , , , _, . , ' , 1 , ' ' I ~ 0 1 : . ' , , ' Amendment of section69 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, section 3 of Act 105 of 1992 ·. • and section 6 of Act 98 of 1993 · · • · · · · ·. · · · · I . . ' 40 (b) of subsection (5) of the following 'paragraph: ·

6. Section 69 of the principal Act is hereby amended by the substitution for paragraph . • .. · · "(b) Such appeal shall, subject to section 96(1), be prosecuted within a period of ·' · · • · . · · ' · ' · · - [90 days] one year from the date of the determination." .. . . -t.· ; .'. ; '.' ~ ·: '; ~· . ... ~ Substitution of section 85 of Act 91 of 1964, as substituted by secti~n 57 of Act 45 of 45 1995···· ·.: :, . •···•·•.·· . . . · ...•. , .. ' . . ··.·• ·· ·· •. i · ., i "7. The following section is hereby substituted for section 85.rif the principal Act: . . . ' · , . . . . __ , .. ' . . ' ' ; . · ' ' "Beer of higher alcoholic strength than' registered · . . . . ';- . ,. - ., .:·!

85. Any manufacturer of beer in whose customs and excise warehouse or • . I ' . . • . !• . . . 6 No. 17472 GOVERNMENT GAZETIE, 2 OCfOBER 1996 Act No. 44, 1996 CUSTOMS AND EXCISE AMENDMENT ACf, 1996 on whose delivery vehicle beer packed for sale in the common customs area is found of an alcoholic strength by volume [of more than 0,5 per cent] higher than such strength specified in the tariff item of Part 2 of Schedule No. 1 and registered [and indicated on the container] in terms of section 36ffi shall be guilty of an offence and liable on conviction to a fine not 5 exceeding R8 000 or treble the. value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period noi exc~eding twoyears: or to both. such fine aiid such imprison~ ment, and the goods in respect 0~ which such 'offence was committed shall be liable to forleiture.". .. 10 ... L . . :, ,._,.._ ' ! 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,sectiori 6 of Act 68 of 1973~ section'3 of Aet 64 of 1974, section 13 of Act 71 of l975, section 13of Act 105 of 1976, section 38 of 15 Act 112 'of 1977, section 3 'of Act 114 of 1981~ section27 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 1988, section 19 of Act 68 of 1989, section 40 of Act 59 of 1990, section 3 of Act 111 of 1991, section 15 of Act 105 of 1992, section 13 of Act 98 of 1993, section 12 of Act 19 of 1994 and section 74 of Act 45 of 1995 · 20 · · · · · · · · 8. (i) S~hedule 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 ori 13 March 1996: · , . . Contimiation of certain' am~ndme~tS of Schedules Nos. f to 6 to A~t 91 of 1964 : ~- 25 · · · . . · ' -- ·-· ~ ·· ·t ~ - •• ~ i ~~.:,_ · l · · :. •. - ·· -. • . . . . . . ' ·: ~ . ~ . . . ' • . ' . ~ . ' ~ - ·' ' t ·_. '. . . .. ,. :! . . 9. (1) Every amendment' of Schedules Nos: rto 6 to the prin~ipal Act made under section '48; section 48A, section 56 or section 75(15) of the principal Act ·prior to 31 December 1995 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 amendments of Part 5 of Schedule No. 1 to the principal Act inade under 30 section 48 of the principal Act by Government Notice Nos. R.534 of 29 March 1996 and R.540 of 1 April1996, shall not lapse by virtue of the provisions of section 48(6) of the principal Act. ' ' · · · · · · ' · · . · · · Shqrt title

10. This Act shall be called the Customs and Excise Amendment Act, 1996. .. 35 8 No. 17472 GOVERNMENTGAZETIE, 2 OCfOBER 1996 Act No. 44, 1996 CUSTOMS AND EXCISE AMENDMENT ACf, 1996 CUSTOMS AND EXCISE AMENDMENT ACT, 1996 Schedule AMENDMENT OF SCHEDULE NO.1 TO THE CUSTOMS AND EXCISE ACT, 1964 Tariff Item I04.00 "104.00 104.01 Tariff Heading Description Rate of duty . By the substitution for tariff itel)l 104.00 of the following: PREPARED FOODSTUFFS; BEY- ERAGES, SPIRITS AND YIN; • EGAR; TOBACCO . Excise Customs ,. .. " ' ' . ... · ' ' ' "' . , : ' .. . ,. I I· • ., . ' .. \ : , ... " i : ···' ,,_ , ' . , . , ) . i ··' .. . . .. '· ,, .. ·' ... . , ' . .. ' ' 27.~cJkg . ' ' • . \ ,. ' .. ... •: . ', . . . '· .. ' ' . . ; <>";I ., ,, ' .. l ., ·,·, 27 ,5clkg ~ '· :,l . ' ,- ~. ~ . .. ,.}i, ~. ' .. .. ~ ' ; < ·: 19.01 • M~T EXTRACT;:FOOD PREPA- ' .. , .. , . " ; .. ... ' .. ' : : . . '' ·;• .. - . 10 104.05 ' :,, ,•'l 22.01 '. 22.02 .to RATIONS OF FLOUR; MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA POWDER OR CONTAINING CO- COA POWDER IN A PROPOR- TION; BY MASS, OF LESS THAN 50 PER CENT, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF HEADINGS NOS. 04.01 TO 04.04, NOT CONTAIN- lNG COCOA POWDER OR CON- TAINING COCOA POWDER IN A PROPORTION, BY MASS, OF LESS THAN 10 PER CENT, NOT ELSEWHERE SPECIFIED OR IN- CLUDED: Preparations ba5ed ·o~ sorghu~ flour, put up for making beverages .. . . . WATERS, INCLUDING NATURAI.: OR ARTIFICIAL MINERAL WA- TERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETEN- lNG MATIER NOR FLAVOURED; ICE AND SNOW WATERS, INCLUDING MINERAL WATERS AND AERATED WA- TERS, CONTAINING ADDED SUGAR OR OTHER SWEETEN- lNG MATIER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES (EXCLUDING FRUIT OR VEGETABLE JUICES OF HEADING NO. 20.09): 14,66clt Mineral waters, including spa waters 13,60clt and aerated waters, put up in closed bottles or other closed containers ready for drinking without dilution (excluding beverages packed in plas- tic tubes or similar containers and which are normally consumed in a frozen state) 10 No. 17472 Act No. 44, 1996 GOVERNMENT GAZETTE, 2 OCfOBER 1996 CUSTOMS AND EXCISE AMENDMENT ACf, 1996 Tariff Item Tariff Heading Description Lemonade and flavoured mineral waters, including flavoured spa and aerated waters, put up in closed bottles or other closed containers ready for drinking without dilution (excluding beverages packed in plas- tic tubes or similar containers and which are normally consumed in a frozen state) Non-alcoholic beverages not else- where specified or included in this 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) BEER MADE FROM MALT WITH AN ALCOHOL CONTENT BY VOLUME: Exceeding 0,5% but not exceeding 1,5% Exceeding 1,5% but not exceeding 2,5% Exceeding 2,5% but not exceeding 3,5% Exceeding 3,5% but not exceeding 4,5% Exceeding 4,5% but not exceeding 5,5% Exceeding 5,5% but not exceeding 6,5% Exceeding 6,5% but not exceeding 7,5% Exceeding 7,5% · Rate of duty Customs 14,66c/t . . Excise 13,60c/t - 13,60c/t' 14,66c/t . 6 650c/100 t 6 650c/1oo e 7 250c/IOO ( 1 250c/100 e 1 850ct1oo e ' 7 850c/100 t 8 450c/100 e 8 450c/100 e 9 050c/100 ( 9 050c/100 t 9 650c/IOO t 9 650c/100 e 10 250c/100 t 10 250c/100 t 10 850c/100 ( 1 o 850c/1 oo e ' ' ' .. 22.05 22.06 22.04 WINE OF FRESH GRAPES, IN- CLUDING FORTIFlED WINES; GRAPE MUST, OTIIER THAN THAT OF HEADING NO. 20.09 VERMOUTHS AND OTIIER WINE OF FRESH GRAPES FLAVOURED vnTHPLANTSORAROMATIC SUBSTANCES OTIIER FERMENTED BEVER- AGES (FOR EXAMPLE, CIDER, PERRY AND MEAD): Sorghum beer (excluding beer ~de 550cl!oo e from preparations b~ed on sorghum flour) Unfortified still wine Fortified still wine Other still fermented beverages, un- fortified Other still fermented beverages, for-. 8 902c/100 t tified Sparkling wine. ' 4 250c/100 t 9 200c/100 ( 4 900c/100 t .. . ' 11 800c/100 ( 550c/IOO t : ' 4 250c/100 t 9 200c/100 t 4 900c/100 ( 8 902c/100 t 11 800c/100 t .20 .30 104.10 22.03 I . . . . . : . . . 104.15 .10 .20 .30 .40 .50 .60 .70 .80 .05 .10 .40 .50 .60 .70 12 No. 17472 GOVERNMENT GAZETTE, 2 OCTOBER 1996 Act No. 44, 1996 CUSTOMS AND EXCISE AMENDMENT ACT, 1996 Tariff Item Tariff· Heading .80 . 104.20 22.07 Description , Rate or duty Excise 10 604c/IOO e Customs 10 604cJlOO e Other fermented beverages (exclud- ing sorghum beer) UNDENATURED ETHYL ALCO- HOL OF AN ALCOHOLIC .. STRENGTH BY VOLUME OF 80 PER CENT VOLUME OR · IDGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH · . 22.08 UNDENATURED ETHYL ALCO-. HOL OF AN ALCOHOLIC · · · STRENGTH BY VOLUME OF LESS THAN 80 PER CENT VOL- UME; SPIRITS, LIQUEURS AND OTHER SPIRITUOUS BEVER- AGES; COMPOUND ALCOHOLIC PREPARATIONS OF A KIND USED FOR THE MANUFACTURE I · OF BEVERAGES: . ' ' ' ' .10 .15 .25 .29 .60 I .70 104.30 24.02 I .10 .20 Wine spirits, manufactured in the Republic by the distillation of wine Spirits, manufactured in the. Repub- · 229 021c/100 t of - lie by the distillation of any sugar" • ab~olute alcohol cane product 218 062c/IOO t of - absolute akohol · · . ... : '•. ! Spirits, manufactured in the Repub- lie by the· distillation of any grain . product. 233 979c/IOO t of - absolute alcohol Other spirits, manufactured in the Republic .· 222 943c/IOO t of - absolute akohol · .:• . ,\ Imported spirits of any nature, in cluding spirits in imported spirituous beverages (excluding liqueurs, cor- . .. 1 dials and similar. spirituous bever- ages containing added sugar) and in compound akoholic p~eparations of an akoholic strength e!'ceeding . : ·. 1,713 per cent alcohol. by volume: : .' , . Spirits of any nature in i~ported.,. . liqueurs, cordials and similar spiritu- ous beverages containing ad~~d . , . , sugar, with or with~~~ .llavouri~g substances : - . 1 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES • " . •• < BACCO AND MANUFACTURED TOBACCO SUBSTITUTES, 1'HOMOClENISED" OR "RECON2 STITUTED" TOBACCO EX- . TRACTS AND ESSENCES: 207 488c/l 00 t of absolute akohol or 89 220cll 00 t . ; 207 488c/l 00 t of absolute akohol ·:". ; I , '. ! ' :; Cigars Cigarettes ... Plus, in respect of cigarettes the mass of the tobacco content of which exceeds l,Skg/1 000 ciga rettes 442,5c/kg net , · ' 52c/10 ciiarettes 464,5clkg net 52c/10 cigarettes I 937~/kg tobacc~ ! 937clkg tobacco content content . . . . 24.03 . OTHER MANUFACTURED TO 14 No. 17472 GOVERNMENT GAZEITE, 2 OCTOBER 1996 Act No. 44, 1996 CUSTOMS AND EXCISE AMENDMENT ACT, 1996 Tarifl' Item Tarifl' Heading Description ; Rate of duty .. .30 Cigarette tobacco Plus a suspended duty of: · .. Excise Customs 65c/50g or frac- 65c/50g or frac- tion thereof plus t.ion thereof plus 25lc/kg tobacco · 251clkg tobacco .40 .50 (i) In operation · (ii) Maximum rate ·. Nil 86c/kg tobacco Pipe tobacco in immediate pack.ings 478c/kg net of a content of less than 5 kg Pipe tobacco in immediate pack.ings 460c!kgnet of a content of not less than 5 kg .. Nil 86clkg tobacco 478clkg net 460clkg net"