Safety at Sports and Recreational Events Act, 2010
R 385
Schedule IV : Rebates and Refunds of Customs Duties, Excise Duties, Fuel Levy, Road Accident Fund Levy, Environmental Levy and Health Promotion Levy |
NOTES:
| (1) | The goods specified in the Column headed "Description" of this Schedule shall, subject to the provisions of Section 75, be admitted under rebate of the customs duty specified in Parts 1 and 2 and the fuel levy (except the fuel levy specified in fuel levy item 195.30) in Part 5 of Schedule No. 1 in respect of such goods at the time of entry for home consumption thereof, to the extent stated in the Column headed "Extent of Rebate" of this Schedule in respect of those goods. |
| (2) | Unless the context otherwise indicates, Notes Nos. A, C and H of the General Notes to Schedule No. 1 and the section and chapter notes in the said Schedule shall mutatis mutandis apply to this Schedule. |
(3)
| (a) | Note 3 to Schedule No. 3 shall apply mutatis mutandis in respect of any expression relating to the extent of any rebate in this Schedule. This shall be deemed to include a rebate of any environmental levy payable in terms of Part 3 of Schedule No. 1, subject to the Notes to Part 5 of this Schedule and health promotion levy payable in terms of Part 7 of Schedule No.1 |
| (b) | Note 5 to Schedule No. 3 shall apply mutatis mutandis to any reference to a tariff heading or subheading in this Schedule. |
| (4) | For the purposes of this Schedule, the expression "effective rate of duty" means the duty calculated according to a unit of quantity expressed as a percentage of the value for duty purposes. |
| (5) | For the purposes of items 409.00, 480.00 and 490.00: |
| (a) | Where any goods or vehicles are imported or re-imported, as the case may be, in terms of these items by a person who is required to declare goods in terms of section 15, that person means a "traveller" as defined in the rules for that section and as contemplated in form TC-01; and |
| (b) | in addition to the Notes to these items, such a traveller must comply with the requirements of section 15, the rules for that section and form TC-01. |
| (6) | Any reference to the Kingdom of Swaziland and BLNS in any provision of this Schedule shall, with effect from 19 April 2018, be deemed to be a reference to the Kingdom of Eswatini and BELN, respectively, in terms of the provisions which existed before 19 April 2018. |
Part 1 : Specific Rebates of Customs Duties
Part 2 : Temporary Rebates of Customs Duties
Part 3 : Goods Temporarily admitted under Rebate of Customs Duties
Part 5 : Rebates of Environmental Levy
