Customs and Excise Act, 1964 (Act No. 91 of 1964)

Schedules

Schedule I : Rates of Normal Tax

Part 6 - Section A : Export Duty on Scrap Metal
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NOTES:

1. The rate of export duty is payable on goods specified in this Section whether imported into or manufactured in the Republic.

 

2. The rate of export duty specified in each column under ‘‘Rate of export duty’’ shall apply when goods are exported to the territory specified in the header of the column, provided that the imposition of the export duty is consistent with the provisions of any applicable agreement.

 

3. When the metals specified in this Section are exported in a consignment containing a mixture of different scrap metals the highest rate of export duty shall be used to determine the duty on such a consignment.

 

[Notes to Part 6 - Section A of Schedule 1 inserted by section 60(1)(b) of the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020), GG44083, dated 20 January 2021 - come into operation on 1 March 2021 (section 60(2))]