Rates and Monetary Amounts Amendment Act, 2024

4 No. 51829 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.45 of 2024 Rates and Monetary Amounts Amendment, Act 2024 4 Amendment of section 5 of Act 15 of 2019, as amended by section 10 of Act 22 of 2020, section 6 of Act 19 of 2021, section 7 of Act 19 of 2022 and section 8 of Act 19 of 2023 2. (1) Section 5 of the Carbon Tax Act, 2019, is hereby amended by the substitution for subsection (1) of the following subsection: 5 ‘‘(1) The rate of the carbon tax on greenhouse gas emissions must, subject to subsections (2) and (3), be imposed at an amount of [R159] R190 per ton carbon dioxide equivalent of the greenhouse gas emissions of a taxpayer.’’. (2) Subsection (1) is deemed to have come into operation on 1 January 2024. Amendment of section 6 of Act 15 of 2019, as amended by section 93 of Act 34 of 2019, section 77 of Act 23 of 2020, section 76 of Act 20 of 2021, section 8 of Act 19 of 2022 and section 9 of Act 19 of 2023 10 3. (1) Section 6 of the Carbon Tax Act, 2019, is hereby amended by the substitution in subsection (3) for paragraph (c) of the following paragraph: ‘‘(c) ‘B’ represents an amount of [0.66 cents] 0.69 cents per litre; and’’. (2) Subsection (1) is deemed to have come into operation on 1 January 2024. 15 Short title

4. This Act is called the Rates and Monetary Amounts Amendment Act, 2024. This gazette is also available free online at www.gpwonline.co.za Wysigingswet op skale en monetere bedrae, 2024 5 STAATSKOERANT, 24 DESEMbER 2024 No. 51829 5 No. 45 van 2024 Wysiging van artikel 5 van Wet 15 van 2019, soos gewysig deur artikel 10 van Wet 22 van 2020, artikel 6 van Wet 19 van 2021, artikel 7 van Wet 19 van 2022 en artikel 8 van Wet 19 van 2023 2. (1) Artikel 5 van die Wet op Koolstofbelasting, 2019, word hierby gewysig deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Die skaal van die koolstofbelasting op kweekhuisgasvrystellings moet, behoudens subartikels (2) en (3), gehef word teen ’n bedrag van [R159] R190 per ton ’n belastingpligtige.’’. koolstofdioksied-ekwivalent kweekhuisgasvrystellings van van (2) Subartikel (1) word geag op 1 Januarie 2024 in werking te getree het. Wysiging van artikel 6 van Wet 15 van 2019, soos gewysig deur artikel 93 van Wet 34 van 2019, artikel 77 van Wet 23 van 2020, artikel 76 van Wet 20 van 2021, artikel 8 van Wet 19 van 2022 en artikel 9 van Wet 19 van 2023 3. (1) Artikel 6 van die Wet op Koolstofbelasting, 2019, word hierby gewysig deur in subartikel (3) paragraaf (c) deur die volgende paragraaf te vervang: ‘‘(c) ‘B’ verteenwoordig ’n bedrag van [0.66 sent] 0.69 sent per liter; en’’. (2) Subartikel (1) word geag op 1 Januarie 2024 in werking te getree het. Kort titel

11. Hierdie Wet heet die Wysigingswet op Skale en Monetêre Bedrae, 2024. 5 10 15 This gazette is also available free online at www.gpwonline.co.za

6 No. 51829 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.45 of 2024 Rates and Monetary Amounts Amendment, Act 2024 6 Schedule (Section 1) Part I AMENDMENT OF PART 2A OF SCHEDULE NO. 1 TO THE CUSTOMS AND EXCISE ACT, 1964 Tariff item Tariff subheading Article description 2024/25 Rate of excise duty 104.00 104.01 19.01 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 per cent by mass of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 per cent by mass of cocoa calculated on a totally defatted basis not elsewhere specified or included: 104.01.05 1901.90.13 104.01.10 1901.90.20 Preparations for making alcoholic beverages (excluding those of subheading 1901.90.20) as defined in Additional Note 2 to Chapter 19 Traditional African beer powder as defined in Additional Note 1 to Chapter 19 34,7c/kg 34,7c/kg 104.05 21.06 Food preparations not elsewhere specified or included: 104.05.10 2106.90.13 Preparations for making alcoholic beverages as defined in Additional Note 1 to Chapter 21 34,7c/kg 104.10 22.03 Beer made from malt: 104.10.10 2203.00.05 Traditional African beer as defined in Additional Note 1 to Chapter 22 7,82c/li 104.10.20 2203.00.90 Other R135.89/li aa 104.15 22.04 104.15.01 104.15 104.15 2204.10 2204.21 Wine of fresh grapes, including fortified wines; grape must (excluding that of heading 20.09): Sparkling wine R17.83/li In containers holding 2 li or less: 2204.21.4 Unfortified wine: 104.15.03 2204.21.41 With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol. R5.57/li 104.15.04 2204.21.42 Other 104.15 2204.21.5 Fortified wine: R274.39/li aa 104.15.05 2204.21.51 With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R9.40/li 104.15.06 2204.21.52 Other R274.39/li aa 104.15 104.15 2204.22 In containers holding more than 2 li but not more than 10 li: 2204.22.4 Unfortified wine: 104.15.13 2204.22.41 With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol. R5.57/li 104.15.15 2204.22.42 Other 104.15 2204.22.5 Fortified wine: R274.39/li aa 104.15.17 2204.22.51 With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R9.40/li 104.15.19 2204.22.52 Other 104.15 104.15 2204.29 Other: 2204.29.4 Unfortified wine: R274.39/li aa 104.15.21 2204.29.41 With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol. R5.57/li This gazette is also available free online at www.gpwonline.co.za Wysigingswet op skale en monetere bedrae, 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51829 7 No. 45 van 2024 7 BYLAE (Artikel 1) Deel I WYSIGING VAN DEEL 2A VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Tariefitem Tariefsubpos Artikelbeskrywing 2024/25 Skaal van aksynsreg 104.00 BEREIDE VOEDSELS; DRANKE, SPIRITUS EN ASYN; TABAK 104.01 19.01 104.01.05 1901.90.13 Moutekstrak; voedselbereidinge van meelblom, gort, meel, stysel of moutekstrak, wat nie kakao bevat nie of wat minder as 40 persent volgens massa van kakao bevat, bereken op ’n totale ontvette basis, nie elders vermeld of ingesluit nie; voedselbereidinge van goedere van poste 04.01 tot 04.04, wat nie kakao bevat nie of wat minder as 5 persent kakao volgens massa bereken op ’n totale ontvette basis bevat, nie elders vermeld of ingesluit nie: Bereidinge vir die vervaardiging van alkoholiese dranke (uitgesonderd dié van tariefpos 1901.90.20), soos omskryf in Addisionele Opmerking 2 by Hoofstuk 19 34,7c/kg 104.01.10 1901.90.20 Tradisionele Afrikaanbierpoeier, soos omskryf in Addisionele Opmerking 1 by Hoofstuk 19 34,7c/kg 104.05 21.06 Voedselbereidinge wat nie elders gespesifiseer of ingesluit is nie: 104.05.10 2106.90.13 Bereidinge vir die vervaardiging van alkoholiese dranke, soos omskryf in Addisionele Opmerking 1 by Hoofstuk 21 34,7c/kg 104.10 22.03 Bier van mout gemaak: 104.10.10 2203.00.05 Tradisionele Afrikaanbier, soos omskryf in Addisionele Opmerking 1 by Hoofstuk 22 104.10.20 2203.00.90 Ander 7,82c/li R135.89/li aa 104.15 22.04 Wyn van vars druiwe, met inbegrip van gefortifiseerde wyne; druiwemos (uitgesonderd dié van pos 20.09): 104.15.01 104.15 104.15 2204.10 2204.21 Vonkelwyn In houers wat hoogstens 2 li bevat: 2204.21.4 Ongefortiseerde wyn: 104.15.03 2204.21.41 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume, maar hoogstens 16.5 persent volgens vol. R17.83/li R5.57/li 104.15.04 2204.21.42 Ander R274.39/li aa 104.15 2204.21.5 Gefortifiseerde wyn: 104.15.05 2204.21.51 Met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 22 persent volgens vol. R9.40/li 104.15.06 2204.21.52 Ander R274.39/li aa 104.15 104.15 2204.22 In houers wat minstens 2 li, maar hoogstens 10 li hou: 2204.22.4 Ongefortifiseerde wyn: 104.15.13 2204.22.41 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume, maar hoogstens 16.5 persent volgens vol. R5.57/li 104.15.15 2204.22.42 Ander R274.39/li aa 104.15 2204.22.5 Gefortifiseerde wyn: 104.15.17 2204.22.51 Met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 22 persent volgens vol. R9.40/li 104.15.19 2204.22.52 Ander R274.39/li aa 104.15 104.15 2204.29 Ander: 2204.29.4 Ongefortifiseerde wyn: 104.15.21 2204.29.41 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume, maar hoogstens 16.5 persent volgens vol. R5.57/li This gazette is also available free online at www.gpwonline.co.za

8 No. 51829 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.45 of 2024 Rates and Monetary Amounts Amendment, Act 2024 8 Tariff item Tariff subheading Article description 104.15.23 2204.29.42 Other 104.15 2204.29.5 Fortified wine: 2024/25 Rate of excise duty R274.39/li aa 104.15.25 2204.29.51 With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R9.40/li 104.15.27 2204.29.52 Other R274.39/li aa 104.16 22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: 104.16 2205.10 In containers holding 2 li or less: 104.16.01 2205.10.10 Sparkling 104.16 2205.10.2 Unfortified: R17.83/li 104.16.03 2205.10.21 With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 15 per cent by vol. R5.57/li 104.16.04 2205.10.22 Other 104.16 2205.10.3 Fortified: R274.39/li aa 104.16.05 2205.10.31 With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R9.40/li 104.16.06 2205.10.32 Other 104.16 104.16 2205.90 Other: 2205.90.2 Unfortified: R274.39/li aa 104.16.09 2205.90.21 With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 15 per cent by vol. R5.57/li 104.16.10 2205.90.22 Other 104.16 2205.90.3 Fortified: R274.39/li aa 104.16.11 2205.90.31 With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R9.40/li 104.16.12 2205.90.32 Other R274.39/li aa 104.17 22.06 Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included: 104.17.03 2206.00.05 Sparkling fermented fruit or mead beverages; mixtures of sparkling fermented beverages derived from the fermentation of fruit or honey; mixtures of sparkling fermented fruit or mead beverages and non-alcoholic beverages R17.83/li 104.17.05 2206.00.15 Traditional African beer as defined in Additional Note 1 to Chapter 22 7,82c/li 104.17.07 2206.00.17 104.17.09 2206.00.19 104.17.11 2206.00.21 104.17.15 2206.00.81 104.17.16 2206.00.82 Other fermented beverages, unfortified, with an alcoholic strength of less than 2.5 per cent by volume Other fermented beverages of non-malted cereal grains, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 9 per cent by vol. Other mixtures of fermented beverages of non-malted cereal grains and non-alcoholic beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 9 per cent by vol. Other fermented apple or pear beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol. Other fermented fruit beverages and mead beverages, including mixtures of fermented beverages derived from the fermentation of fruit or honey, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol. R135.89/li aa R135.89/li aa R135.89/li aa R135.89/li aa R135.89/li aa This gazette is also available free online at www.gpwonline.co.za Wysigingswet op skale en monetere bedrae, 2024 9 STAATSKOERANT, 24 DESEMbER 2024 No. 51829 9 No. 45 van 2024 Tariefitem Tariefsubpos Artikelbeskrywing 104.15.23 2204.29.42 Ander 104.15 2204.29.5 Gefortifiseerde wyn: 2024/25 Skaal van aksynsreg R274.39/li aa 104.15.25 2204.29.51 Met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 22 persent volgens vol. R9.40/li 104.15.27 2204.29.52 Ander R274.39/li aa 104.16 22.05 Vermoet en ander wyn van vars druiwe met plante of aromatiese stowwe gegeur: 104.16 2205.10 In houers wat hoogstens 2 li bevat: 104.16.01 2205.10.10 Vonkelend 104.16 2205.10.2 Ongefortifiseerd: 104.16.03 2205.10.21 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume, maar hoogstens 15 persent volgens vol. 104.16.04 2205.10.22 Ander 104.16 2205.10.3 Gefortifiseerd: R17.83/li R5.57/li R274.39/li aa 104.16.05 2205.10.31 Met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 22 persent volgens vol. R9.40/li 104.16.06 2205.10.32 Ander 104.16 104.16 2205.90 Ander: 2205.90.2 Ongefortifiseerd: R274.39/li aa 104.16.09 2205.90.21 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume, maar hoogstens 15 persent volgens vol. R5.57/li 104.16.10 2205.90.22 Ander 104.16 2205.90.3 Gefortifiseerd: R274.39/li aa 104.16.11 2205.90.31 Met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 22 persent volgens vol. R9.40/li 104.16.12 2205.90.32 Ander R274.39/li aa 104.17 22.06 104.17.03 2206.00.05 Ander gegiste dranke (byvoorbeeld, appelsider, peersider, mee, saké); mengsels van gegiste dranke en nie-alkoholiese dranke, nie elders vermeld of ingesluit nie: Vonkel gegiste vrugte of mee dranke; mengsels van vonkel gegiste dranke verkry van die fermentasie van vrugte of heuning; mengsels van vonkel gegiste vrugte of mee dranke en nie-alkoholiese dranke R17.83/li 104.17.05 2206.00.15 Tradisionele Afrikaanbier, soos omskryf in Addisionele Opmerking 1 by Hoofstuk 22 104.17.07 2206.00.17 104.17.09 2206.00.19 104.17.11 2206.00.21 104.17.15 2206.00.81 104.17.16 2206.00.82 Ander gegiste dranke, ongefortifiseerd, met ’n alkoholsterkte van minder as 2.5 persent volgens volume Ander mengsels van gegiste dranke van nie-gemoute graankorrels, ongefortifiseerd, met ’n alkoholsterkte volgens volume van minstens 2.5 persent volgens volume, maar hoogstens 9 persent volgens vol. Ander gegiste dranke van nie-gemoute graankorrels en nie-alkoholiese dranke, ongefortifiseerd, met ’n alkoholsterkte volgens volume van minstens 2.5 persent volgens volume, maar hoogstens 9 persent volgens vol. Ander gegiste appel- of peerdranke ongefortifiseerd, met ’n alkoholsterkte van minstens 2.5 persent volgens volume, maar hoogstens 15 persent volgens vol. Ander gegiste vrugtedranke en meedranke, insluitend mengsels van gegiste dranke afkomstig van die gisting van vrugte of heuning, ongefortifiseerd, met ’n alkoholsterkte van minstens 2.5 persent volgens volume, maar hoogstens 15 persent volgens vol. 7,82c/li R135.89/li aa R135.89/li aa R135.89/li aa R135.89/li aa R135.89/li aa This gazette is also available free online at www.gpwonline.co.za

10 No. 51829 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.45 of 2024 Rates and Monetary Amounts Amendment, Act 2024 Tariff item Tariff subheading 104.17.17 2206.00.83 104.17.21 2206.00.84 104.17.22 2206.00.85 104.17.25 2206.00.87 10 Article description Other fermented apple or pear beverages, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol. Other fermented fruit beverages and mead beverages including mixtures of fermented beverages derived from the fermentation of fruit or honey, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol. Other mixtures of fermented fruit or mead beverages and non-alcoholic beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol. Other mixtures of fermented fruit or mead beverages and non-alcoholic beverages, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol. 104.17.90 2206.00.90 Other 2024/25 Rate of excise duty R109.76/li aa R109.76/li aa R135.89/li aa R109.76/li aa R274.39/li aa 104.21 22.07 104.21.01 2207.10 104.21.03 2207.20 104.23 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength: Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol. or higher R274.39/li aa Ethyl alcohol and other spirits, denatured, of any strength R274.39/li aa Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent vol.; spirits, liqueurs and other spirituous beverages: 104.23 104.23 2208.20 Spirits obtained by distilling grape wine or grape marc: 2208.20.1 In containers holding 2 li or less: 104.23.01 2208.20.11 Brandy as defined in Additional Note 7 to Chapter 22 R246.95/li aa 104.23.02 2208.20.19 Other 104.23 2208.20.9 Other: R274.39/li aa 104.23.03 2208.20.91 Brandy as defined in Additional Note 7 to Chapter 22 R246.95/li aa 104.23.04 2208.20.99 Other 2208.30 Whiskies: 2208.30.10 In containers holding 2 li or less 2208.30.90 Other 2208.40 Rum and other spirits obtained by distilling fermented sugarcane products: 104.23 104.23.05 104.23.07 104.23 104.23.09 104.23.11 104.23 104.23.13 104.23.15 104.23 104.23.17 104.23.19 104.23 104.23 2208.40.10 In containers holding 2 li or less 2208.40.90 Other 2208.50 Gin and Geneva: 2208.50.10 In containers holding 2 li or less 2208.50.90 Other 2208.60 Vodka: 2208.60.10 In containers holding 2 li or less 2208.60.90 Other 2208.70 Liqueurs and cordials: 2208.70.2 In containers holding 2 li or less: 104.23.21 2208.70.21 With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. 104.23.22 2208.70.22 Other R274.39/li aa R274.39/li aa R274.39/li aa R274.39/li aa R274.39/li aa R274.39/li aa R274.39/li aa R274.39/li aa R274.39/li aa R109.76/li aa R274.39/li aa This gazette is also available free online at www.gpwonline.co.za Wysigingswet op skale en monetere bedrae, 2024 No. 45 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51829 11 11 Tariefitem Tariefsubpos Artikelbeskrywing 104.17.17 2206.00.83 104.17.21 2206.00.84 104.17.22 2206.00.85 104.17.25 2206.00.87 Ander gegiste appel- of peerdranke gefortifiseerd, met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 23 persent volgens vol. Ander gegiste vrugtedranke en meedranke, insluitend mengsels van gegiste dranke afkomstig van die gisting van vrugte of heuning, gefortifiseerd, met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 23 persent volgens vol. Ander mengsels van gegiste vrugtedranke of meedranke en nie-alkoholiese dranke, ongefortifiseerd, met ’n alkoholsterkte van minstens 2.5 persent volgens volume, maar hoogstens 15 persent volgens vol. Ander mengsels van gegiste vrugtedranke of meedranke en nie-alkoholiese dranke, gefortifiseerd, met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 23 persent volgens vol. 2024/25 Skaal van aksynsreg R109.76/li aa R109.76/li aa R135.89/li aa R109.76/li aa 104.17.90 2206.00.90 Ander R274.39/li aa 104.21 22.07 104.21.01 2207.10 104.21.03 2207.20 104.23 22.08 Ongedenatureerde etielalkohol met ’n alkoholsterkte van minstens 80 persent volgens vol.; etielalkohol en ander spiritus, gedenatureer, van enige sterkte: Ongedenatureerde etielalkohol met ’n alkoholsterkte van minstens 80 persent volgens vol. R274.39/li aa Etielalkohol en ander spiritus, gedenatureer, van enige sterkte R274.39/li aa Ongedenatureerde etielalkohol met ’n alkoholsterkte van minder as 80 persent volgens vol.; spiritus, likeure en ander spiritusdranke: 104.23 104.23 2208.20 Spiritus verkry deur die distillering van druiwewyn of druiwemoer: 2208.20.1 In houers wat hoogstens 2 li bevat: 104.23.01 2208.20.11 Brandewyn, soos omskryf in Addisionele Opmerking 7 in Hoofstuk 22 104.23.02 2208.20.19 Ander 104.23 2208.20.9 Ander: 104.23.03 2208.20.91 Brandewyn, soos omskryf in Addisionele Opmerking 7 in Hoofstuk 22 104.23.04 2208.20.99 Ander 2208.30 Whiskies: 2208.30.10 In houers wat hoogstens 2 li bevat 2208.30.90 Ander R246.95/li aa R274.39/li aa R246.95/li aa R274.39/li aa R274.39/li aa R274.39/li aa 2208.40 Rum en ander spiritus deur die distillering van gegiste suikerrietprodukte verkry: 2208.40.10 In houers wat hoogstens 2 li bevat 2208.40.90 Ander 2208.50 Jenewer en Geneva: 2208.50.10 In houers wat hoogstens 2 li bevat 2208.50.90 Ander 2208.60 Vodka: 2208.60.10 In houers wat hoogstens 2 li bevat 2208.60.90 Ander 2208.70 Likeure en soetdranke: 2208.70.2 In houers wat hoogstens 2 li bevat: R274.39/li aa R274.39/li aa R274.39/li aa R274.39/li aa R274.39/li aa R274.39/li aa 104.23 104.23.05 104.23.07 104.23 104.23.09 104.23.11 104.23 104.23.13 104.23.15 104.23 104.23.17 104.23.19 104.23 104.23 104.23.21 2208.70.21 Met ’n alkoholsterkte van meer as 15 persent volgens volume, maar hoogstens 23 persent volgens vol. R109.76/li aa 104.23.22 2208.70.22 Ander R274.39/li aa This gazette is also available free online at www.gpwonline.co.za

12 No. 51829 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.45 of 2024 Rates and Monetary Amounts Amendment, Act 2024 12 Tariff item Tariff subheading Article description 104.23 2208.70.9 Other: 104.23.23 2208.70.91 With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. 104.23.24 2208.70.92 Other 104.23 104.23 2208.90 Other: 2208.90.2 In containers holding 2 li or less: 104.23.25 2208.90.21 With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. 104.23.26 2208.90.22 Other 104.23 2208.90.9 Other: 104.23.27 2208.90.91 With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. 104.23.28 2208.90.92 Other 2024/25 Rate of excise duty R109.76/li aa R274.39/li aa R109.76/li aa R274.39/li aa R109.76/li aa R274.39/li aa 104.30 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: 104.30 104.30.01 104.30.03 104.30 2402.10 Cigars, cheroots and cigarillos containing tobacco: 2402.10.10 Imported from Switzerland 2402.10.90 Other 2402.20 Cigarettes containing tobacco: 104.30.05 2402.20.10 Imported from Switzerland 104.30.07 2402.20.90 Other R5 474.32/kg net R5 474.32/kg net R10.89/10 cigarettes R10.89/10 cigarettes 2402.90.1 Cigars, cheroots and cigarillos of tobacco substitutes: 104.30 104.30.09 104.30.11 104.30 2402.90.12 Imported from Switzerland 2402.90.14 Other 2402.90.2 Cigarettes of tobacco substitutes: 104.30.13 2402.90.22 Imported from Switzerland 104.30.15 2402.90.24 Other R5 474.32/kg net R5 474.32/kg net R10.89/10 cigarettes R10.89/10 cigarettes 104.35 24.03 104.35 2403.1 104.35.01 2403.11 Other manufactured tobacco and manufactured tobacco substitutes; ‘‘homogenised’’ or ‘‘reconstituted’’ tobacco; tobacco extracts and essences: Smoking tobacco, whether or not containing tobacco substitutes in any proportions: Water pipe tobacco specified in Subheading Note 1 to Chapter 24 R301.05/kg net 104.35 2403.19 Other: 104.35.02 2403.19.10 Pipe tobacco in immediate packings of a content of less than 5 kg R301.05/kg net 104.35.03 104.35.05 104.35 104.35.07 104.35.09 104.35 104.35.15 104.35.17 104.35.19 2403.19.20 Other pipe tobacco 2403.19.30 Cigarette tobacco 2403.91 ‘‘Homogenised’’ or ‘‘reconstituted’’ tobacco: 2403.91.20 Imported from Switzerland 2403.91.80 Other 2403.99 Other: 2403.99.30 Other cigarette tobacco substitutes 2403.99.40 Other pipe tobacco substitutes 2403.99.90 Other R301.05/kg net R489.37/kg R1 020.69/kg R1 020.69/kg R489.37/kg R301.05/kg net R1 020.69/kg This gazette is also available free online at www.gpwonline.co.za Wysigingswet op skale en monetere bedrae, 2024 No. 45 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51829 13 13 Tariefitem Tariefsubpos Artikelbeskrywing 2024/25 Skaal van aksynsreg 104.23 2208.70.9 Ander: 104.23.23 2208.70.91 Met ’n alkoholsterkte van meer as 15 persent volgens volume, maar hoogstens 23 persent volgens vol. R109.76/li aa 104.23.24 2208.70.92 Ander R274.39/li aa 104.23 104.23 2208.90 Ander: 2208.90.2 In houers wat hoogstens 2 li bevat: 104.23.25 2208.90.21 Met ’n alkoholsterkte van meer as 15 persent volgens volume, maar hoogstens 23 persent volgens vol. R109.76/li aa 104.23.26 2208.90.22 Ander 104.23 2208.90.9 Ander: 104.23.27 2208.90.91 Met ’n alkoholsterkte van meer as 15 persent volgens volume, maar hoogstens 23 persent volgens vol. 104.23.28 2208.90.92 Ander R274.39/li aa R109.76/li aa R274.39/li aa 104.30 24.02 Sigare, seroete, sigaartjies en sigarette, van tabak of van tabaksurrogate: 104.30 104.30.01 104.30.03 104.30 2402.10 Sigare, seroete en sigaartjies wat tabak bevat: 2402.10.10 Vanaf Switserland ingevoer 2402.10.90 Ander 2402.20 Sigarette wat tabak bevat: 104.30.05 2402.20.10 Vanaf Switserland ingevoer 104.30.07 2402.20.90 Ander 104.30 104.30.09 104.30.11 104.30 2402.90.1 Sigare, seroete en sigaartjies van tabaksurrogate: 2402.90.12 Vanaf Switserland ingevoer 2402.90.14 Ander 2402.90.2 Sigarette van tabaksurrogate: 104.30.13 2402.90.22 Vanaf Switserland ingevoer 104.30.15 2402.90.24 Ander R5 474.32/kg net R5 474.32/kg net R10.89/10 sigarette R10.89/10 sigarette R5 474.32/kg net R5 474.32/kg net R10.89/10 sigarette R10.89/10 sigarette 104.35 24.03 104.35 2403.1 104.35.01 2403.11 Ander bewerkte tabak en bewerkte tabaksurrogate; ‘‘gehomogeniseerde’’ of ‘‘hersaamgestelde’’ tabak; tabakekstrakte en essense: Rooktabak, hetsy dit tabaksurrogate in enige verhouding bevat aldan nie: Waterpyptabak, soos omskryf in Subpos Opmerking 1 by Hoofstuk 24 R301.05/kg net 104.35 2403.19 Ander: 104.35.02 2403.19.10 Pyptabak in onmiddellike verpakkings met ’n inhoud van minder as 5 kg 104.35.03 104.35.05 104.35 104.35.07 104.35.09 104.35 104.35.15 104.35.17 104.35.19 2403.19.20 Ander pyptabak 2403.19.30 Sigarettabak 2403.91 ‘‘Gehomogeniseerde’’ of ‘‘hersaamgestelde’’ tabak: 2403.91.20 Vanaf Switserland ingevoer 2403.91.80 Ander 2403.99 Ander: 2403.99.30 Ander sigarettabaksurrogate 2403.99.40 Ander pyptabaksurrogate 2403.99.90 Ander R301.05/kg net R301.05/kg net R489.37/kg R1 020.69/kg R1 020.69/kg R489.37/kg R301.05/kg net R1 020.69/kg This gazette is also available free online at www.gpwonline.co.za

14 No. 51829 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.45 of 2024 Rates and Monetary Amounts Amendment, Act 2024 Tariff item Tariff subheading 104.37 24.04 14 Article description 2024/25 Rate of excise duty Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body: 104.37 104.37 104.37 2404.1 2404.11 Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco: 2404.11.1 Containing reconstituted tobacco: 104.37.01 2404.11.11 Imported from Switzerland, put up for retail sale in the form of sticks R8.16/10 sticks 104.37.03 104.37.05 104.37.07 104.37 104.37.11 104.37.13 104.37.14 104.37 104.37.16 104.37.19 104.37.21 2404.11.13 Imported from Switzerland, other R1 020.69/kg 2404.11.15 Other, put up for retail sale in the form of sticks R8.16/10 sticks 2404.11.19 Other 2404.11.9 Other: 2404.11.91 Put up for retail sale in the form of sticks 2404.11.99 Other 2404.12 2404.19 Other, containing nicotine Other: R1 020.69/kg R8.16/10 sticks R1 020.69/kg R3.04/ml 2404.19.10 Containing nicotine substitutes R3.04/ml 2404.19.20 Other, put up for retail sale in the form of sticks R8.16/10 sticks 2404.19.90 Other R1 020.69/kg This gazette is also available free online at www.gpwonline.co.za Wysigingswet op skale en monetere bedrae, 2024 No. 45 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51829 15 15 Tariefitem Tariefsubpos Artikelbeskrywing 2024/25 Skaal van aksynsreg 104.37 24.04 Produkte wat tabak, hersaamgestelde tabak, nikotien of tabak- of nikotienplaasvervangers bevat, bedoel vir inaseming sonder verbranding, ander produkte wat nikotien bevat wat bedoel is vir die inname van nikotien in die menseliggaam: 104.37 104.37 104.37 2404.1 2404.11 Produkte bedoel vir inaseming sonder verbranding: Wat tabak of hersaamgestelde tabak bevat: 2404.11.1 Wat hersaamgestelde tabak bevat: 104.37.01 2404.11.11 Van Switserland ingevoer, vir kleinhandel verkoop bemark in die vorm van stokkies R8.16/10 stokkies 104.37.03 104.37.05 2404.11.13 Van Switserland ingevoer, ander R1 020.69/kg 2404.11.15 Ander, vir kleinhandel verkoop bemark in die vorm van stokkies R8.16/10 stokkies 104.37.07 2404.11.19 Ander 104.37 2404.11.9 Ander: R1 020.69/kg 104.37.11 2404.11.91 Vir kleinhandel verkoop bemark in die vorm van stokkies R8.16/10 stokkies 104.37.13 104.37.14 104.37 104.37.16 104.37.19 2404.11.99 Ander 2404.12 2404.19 Ander, wat nikotien bevat Ander: R1 020.69/kg R3.04/ml 2404.19.10 Wat nikotiensurrogate bevat R3.04/ml 2404.19.20 Ander, vir kleinhandel verkoop bemark in die vorm van stokkies R8.16/10 stokkies 104.37.21 2404.19.90 Ander R1 020.69/kg This gazette is also available free online at www.gpwonline.co.za

16 No. 51829 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 This gazette is also available free online at www.gpwonline.co.zaPrinted by and obtainable from the Government Printer, Bosman Street, Private Bag X85, Pretoria, 0001Contact Centre Tel: 012-748 6200. eMail: info.egazette@gpw.gov.zaPublications: Tel: (012) 748 6053, 748 6061, 748 6065