2 N GOVERNMENT GAETTE, 31 MARCH 2006 N. CONTENTS Page Gaette N. N. N. INHOLID Bladsy N. Kerant N. GOVERNMENT NOTICES Suth African Revenue Servi
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2 2 N GOVERNMENT GAETTE, 31 MARCH 2006 N. CONTENTS Page Gaette N. N. N. INHOLID Bladsy N. Kerant N. GOVERNMENT NOTICES Suth African Revenue Services Gvernent Ntices R. 295 Custs and Excise Act (91/1964): Aendent f Schedule N. 1 (N. 1/1/1307). R. 296 d.: Aendent f Schedule N. 1 Part 2A (N. 1/21146). R. 297 d.: Aendent f Schedule N. 1 Part 5 (N. 1/5/37). R. 298 d.: Aendent f Schedule N. 1 Part 5 (N. 1/5/38). R. 299 d.: Aendent f Schedule NO.4 (NO. 4/295). R. 300 d.: Aendent f Schedule N.5 (N. 5177). R. 301 d.: Aendent f Schedule N.6 (N. 6/108) GOEWERMENTSKENNISGEWINGS Suid-Afrikaanse Inkstediens Gewerenffikenn5gewgs R.295 Deane- en Aksynswet (91/1964): Wysiging van Bylae NO.1 (N. 1/1/1307) R. 296 d.: Wysiging van Bylae NO.1 Deel 2A (N. 1/21146). R. 297 d.: Wyslging van Bylae N. 1 Deel 5 (N. 1/5/37). R. 298 d.: Wysiging van Bylae N. 1 Deel 5 (N. 1/5/38). R.299 d.: Wysiging van Bylae N. 4 (N. 4/295). R. 300 d.: Wysiging van Bylae NO.5 (N. 5) R. 301 d.: Wysiging van Bylae N. 6 (N. 6/108)
3 GOVERNMENT NOTICES GOEWERMENTSKENNISGEWINGS N. R. 295 SOUTH AFRICAN REVENUE SERVICE SUID-AFRIKAANSE INKOMSTEDIENS. CUSTOMS ANDJ!;XCISE ACT, AMENDMENTOF SCHEDPLE NO.1 (NO. 1/1/1307) 31 March 2006 Undersectin48 f thecusts and ExciseAct,1964, Part 1 f Schedule N. It the said Act is hereby aended, with effect fr 1 April 206, t the extentset ut in the Scheduleheret. JMOLEKEIT DEPUIY M1NISTEROF FINANCE SCHEDPLE By the $Ubstitudnfr ADDffiONAL NOTES 1(b)and (c) t CHAPTER. 27 f the fllwing: (b) "Petrl", beingprducts intended fr use, advertised fr use, put up fr use r therwise arketed r dispsed f fr use as fuel in sparkignitin reciprcating r rtary.internal cbustin pistnengines Distillatin: 10 Per centevaprated belw r.at6s'c 50Percentevaprated at r abve77'c 50 Percent evaprated belw r at 115'C 90 Percent evaprated belw r at lss'c Density at20'c: Between 0,705 and.o,78s kg/li Anti-knck additive Lessthan0,013g/lif rganiccpunds flead, (c) Deleted 9 I\J ex> r»
4 By theinsertid f the fllwing Additinal Ntest Chapter38: ADDITIONAL Nare l(a) Fr the purpses f tariffsubheading , bidieselis fuel that cprises f n-alkyd ethyl esters f lgcbainfatty aeids derived frvegetable r anial fats ad ils; whicb is - (i) inteded fr use,advertised fr use, put upfr use r therwise arketed r dispsed f fr Use as a liquidfuelsubstitute fr petrleu-based distiliate fuels; r (ii) usedfrblendiugwith petrleu-based fuels. (b) Bidiesel that des nt cnfr t nte l(a), is tbe classifiedin tariffsubheading (c) Thebidiesel classifiable insubheading des nt inclnde bindiesel blended with petrleu-based fuelsclassifiable in Chapter27 r elsewhere in this Schedule, Buy the dee I tin 0fthe II OWlll2 subheaeli 1I112S: Heading Snb C Article Descriptin Statistical Rate f Duty BeadiDl! D Unit General EU SADC Petrl,unleaded, as definedin Additinal Nte 1 (b) k 0,091c/li O,091c1Ji free Petrl leaded,as definedin Additinal Nte 1 (c) kj O,091c/li 0,091c/li free By the insertin f the fll subbeadiua Beading Sub C Article Descriptin Statistical Rate nfduty Beadinl! D Unit General EtJ SAllc Petrl, as defiaedin Additinal Nte 1(b) kg O,091c1li 0,091c!li free Bidiesel as definedin Additinal Nte 1(a) t Chapter38 u.183c!li 0,183c/li free Otherbidiesel Ii O,l83c1li O,183c/li free c <In ;JJ In Ẕl }> N }> ;JJ I
5 N. R Maart 2006 DOEANE- EN AKSYNSWET,1964. WYSIGING VAN BYLAE NR. I (NO. 1/1/1307) Kraglens artikel48 van diedeaue- en Aksynswet, 1964, wrd Deell van Bylae N.1 by bgenede Wet hiereegewysig, et ingang van I April 2006, in die atein die Bylae hierbyaangetn, BYIAE Deur die vervanging van AddisineleOperkings1(b) en (c) tt HOOFS'fUK27 deurdie vlgende: JMOLEKETI ADJUNKMINISTER VAN lfinansies ADDlSIONELE OPMERKlNGS: (b) "Petrl,.syndeprduktegeadverteer vir gebruik,aangebiedvir gebruikf andersins bearkf verhandelf vir gebruikas brandstfin vnkntsteking-, suier- fbinnebrandnlstekingdraaisuierenjins Distillasie:.10Persentverdaping nder f by 65"C 50 Persentverdapingby f b 77"C 50 Persentverdapingnderf by 115 C 90 Persentverdapingnderf by 185"C Digtheidby 20 C: Tussen 0;705en 0,785 kgili Klpweerbyiddel Minstensas0,013 g/li vail rganieseverbindinge van ld (c) Geskrap en (f) A II».-i c II -i a s!=' Ol U1
6 Deur die vlgendeaddisinele Operkings by Bfstuk 38 in te veg: ADDISIONELE OPMERKJNGS: 1. (a) Vir die deleindes van tarief subps , is bi-dieselbrandstfwat bestaannit -alkied etiel esters wat van langkettingvetsure verkryis van grenteen diere vette en lies, wat (i) bedel is vir gebrnik,geadverteer vir gebruik,daargestelvir gebruikf andersinsbearkf van die hand gesit virgebruik as 'n vleibarebrandstf plaasvervanger vir petrleugebaseerdedistillaatbrandstf; f (ii) gebrnikwrd vir verengingetpetrleugebaseerde brandstwwe. (b) Bi-diesel wat nie reensteet perkingl(a) nie, is indeelbaar by tariefsnbps (e) Die bi-diesel indeelbaarby subps3824;90.03 sluit nie bin-dieselveteng et petrleugebaseerdebrandstwwe indeelbaarby Hfstuk27 f elders in hierdiebylaein nie. Deur IIIe voll!endb e SUQlIOSte te sla"p: Pas Subps T Artikel BeskrywiJlg Statistiese Skal vn ReI! S Eenheid Aleeeen EU SAOG Petrl,ngeld,ss skrvfin AddisineleOperk1nl( 1 (b) kl! 0,091c,i1i 0,091elli vry Petrl, geld, ss skryfin AddisineleOperking I (e) kg 0,091c1li.,091clli vry. Deur die ivewd2 vn die vlllendesubpste; Ps Subps T ArtikellJeskrywing Statistiese SkaP) VlUI ReI! S Eenbeid AJgeeen EU SAOG 27JO Petrl, ss skrvfin AddisineleOerkina1(b) kg 0,091c1li 0,091c1li vrv Bi-dieselss skrvfin Addisinele Operkingl(a) by Hfstuk38 Ii O,l83cJli O,l83c1li vry Ander bi-diesel u 0,183cJli O,l83elli vry G) Jl ẕi G)» N ::j (i)» Jl J: Q)
7 N. R March 2006 CUS'tOMS AND EXCISE ACf, AMENDMENT!ScIDULE N.1PART 2A (JJ2I146) Undersectin 48 f the Custs andexciseact, 1964,f Part 2Af ScheduleN. 1 t the said Act is herebyaended, with effect fn11 April 2006, t the extentset ut in the Schedule heret. JMOLTI DEPUTY MlNISI'ER OF FlNANCE SCHEDULE By(he deletin 0f the fllwing ite Tarift Tariff Descriptin RatefDutv Ite Headi! Excise Custs Petrl, unleaded. as defined in Additinal Nte lib) t Chapter27 3,909c/li 3,909c1li Petrl leaded, as definedin Additin.a1 Nte 1(c) t Chapter27 3,909clli. 3909c/li By the Insertin f the fjiwiijg ite. Tariff. Tariff Descriptin nate f Duty Ite Headinl! Excise Custs Petrl, as defined in Additinal Nte l(b) t Chapter 21 3,909c/li 3,909c/li Bidieselas defined in Additinal Nte l(a) t Chapter 38 3,817c/li 3,811c1li Otherbidiesel 3,817c/H 3,817clli (f) x rn :D»,-I c.l!' ex> 0>
8 N. R Maart 2006 c DOEANE EN AKSYNSWET, WVSIGING VAN BYLAE N.1 DEEL 2A (N.1/2/146) Kragtens artikel48 van die Deane- en Aksynswet, 1964, wrddeel 2Avan ByiaeN.1 by bgenede Wet hieree gewysig, et ingang van 1 April 2006,in die atein die Bylaebierby aangetn. JMOLEKETI Al)J1JNKMINISVAN FINANSlES Deur <ne slaappidi! van die.vll!ende l Tariefile Tariefps BeiJkrywiPg SlwIdvan ReI! Akss Deane Perrl. ngeld, SOOS skrvfin Addisinele Onerklna 1 (b) by Hfstuk 21 3,909clli 3,909clli , Petrl,geld, ss rnskryf in Addisinele OpeWnJt 1 (c) by Hfstuk 27 3,909c/1i 3,909clli Dein'die IDvel!lnl! van die vll!ende ite Tariefite Tariefps Beskrywing S\alal van ReI! AksYns Deane Petrl, ss skrvf in Addisinele Operking l(b1byhfstuk27 3,909clIi 3,909cj]i Bi-diesel ssskrvfin Addisinele Operkin 1(a)byHfstuk 8 3,817c/li 3,817clli Ander bi-dlesel 3,811c/Ii 3,817c/li < JJ ẓ.,» N JTl (J)» lj I Ol BYLAE
9 N. R March 2006 CUSTOMS ANDEXClSE AC'l', AMENDMENT OF SCHEDULE N.1PART 5 (115/31) Undersectin48 f the Custs and ExciseAct, 1964,f Part 5 f ScheduleN.1 t the said Act is hereby aended, with effect fr 1 April 2006, t the extentset ut in the Scheduleheret. By the substitutin fr Part 5 nf Schedule N.1 f the funwine: SCHEDULE JMOLEI(ETf DEPUTY MINISTER OF FINANCE NOTES: PART SA FUEl-LEVY 1. Anyrate f fuellevy specifiedin Part5'" in respectf anygds shall applyt any such gds whichare anufactured in the Republic.\If iprtedint the Republic. 2. Anyfuel levypayable in tersf Part 5A in respectf any gds specifiedtherein shall he additiaal t any custsr exciseduty payablein tersf Part 1 r 2 in respectf gdsf the saeclassr kind. 3. Iprtedgdsshall nt bedeclared n separate billsf entryfr the purpsef Parts 1, 2, 3, 4 and5 f this Schedule. 4. Wherever the tariffheadingr subheading underwhichany gds are classified in Part 1 f this Schedule is expresslyqutedin any fuel levy itef PartSA in whichsuchgds are specified, the gds s specifiedin such fueiievy iteshall be deeednt t includegdswhich are nt classifiedunder the said tariffheadingr subheading.. 5. Apprpriatin fr wn use fr any purpseby the anufacturer r wnerf any gds specifiedin PartSA shall rendersuch gds liable10entryfr hecnsuptin and payent f any fuel levydue. 9 t\) ce ej ell ID
10 ... Fuel Levy Tariff Descriptin Rate.fFuel Levy Ue Headtna FUElS nlo Petrleu ils and ils btained frlll bituinus inerals (excludingcrude); preparatins nt elsewheresj!e('ified r included, cntaining by ass 70 percent r re f petrleu Ds r f Ds btained fr bituinus inerals, these Us being the basic cnstitents f the preparatins; waste il.03 Petrl,as defined inadditinal Nte 1(b) t Chapter27 116c/1i.09 Aviatin kersene, as defined in Additinal Nte l(d) t Chapter27 free.13 niuinati kersene, as defined in Additinal Nte Uflt Chater27, arked free.15 Illuinating kersene. as definedin Additinal Nte 1 t Chapter 27, unarked looc/li.17 Distillate fuel, as definedin Additinal Nte l(g) t Chanter27.100c/1i.19 Specified alillhatic hydrcarbn slvents.as defined in Additinal Nte 1(in t Chapter 'l:l, arked free.21 Specified aliphatichydrcarbn slvents, as defined in Additinal Nte Wi) t Chapter27, unarked 100clli Prepared binders fr fundry ulds r cres; cheicalprducts and preparatins fthecheiraj r auied Industries (inclnding thse cnsisting f Jxtres f natural prducts), nt elsewhere specifiedr included:.01 Bidiesel as defined in Additinal Nte l(a) t Chapter 38 60clli.03 Otherbidiesel 100c/li NOTES: PARTSB ROAD ACCIDENT FUND LEVY 1. Anyrate f RadAccident Fuellevyspecified in Part5Bin respectf anygdsshall applyt any suchgdswhich are anufactured in the Republicr iprted int the Republic. 2. AnyRadAccidentFue/levy payable in tersf Part5B in respectf anygdsspecifiedthereinshallbe additinal t anycustsrexcise dutypayable in tersf Part 1 r 2 in respectf gdsf the sae classr kind. c :Il -I ::j ẉ..» :Il I :5 3. Iprted gdsshallnt be declared n separate bills f entryfr the purpse f Parts1, 2, 3,4 and5 f thisschedule. 4. Wherever the tariffheading r subheading underwhichanygds are classified inpart 1 f this SChedule is expressly qutedin anyrad AccidentFuellevy itef Part.5Bin whichsuch gdsare specified, thegdss specified insucb RadAccident Fellevy ite shallbe deeedntt includegds which are nt classified underthe said tariffheadingr subheading. S. Apprpriatin fr wnuse fr any purpse by the anufacturer r wnerf anygds specifiedin Part5B shall rendersuchgds liablet entryfr hecnsuptin and payent f any RadAccident Fuel levydue.
11 Rad Accident TaritT Descriptin RatetRad Fund Levy Ite HeadllIll AccidentFund Levy FUELS Petrleu ils andils btainedfro bituinus inerals (excludingcde);preparatids nt elsewhere specified r Included, cntaining by ass 70 percent r re.f petrleu ils r f Us btained fr bitunlinus inerals, these ils being the basic cnstituents fthe prepaj,"lltlns; waste il.03 Petrl, as defined in AdditinalNte l(b) t Chapter 27 31,5 eiii.09 Aviatin kersene.as defined in Additinal Nte lid) t Chapter 27 free.13 Illuinating kersene, as defined in Additinal Nte 1ff) t Chapter 27, arked free.15 Illuinatina kersene, as defined in Additinal Ntll1(f) t Chapter 27, unarked 31,5 c/li.11 Distillate el as defined in Additinal Nte l(g) t Chapter 27 31,5e11i.19 Specific aliphatic hydrcarbn slvents, as defined in Additiual Nte Wi) t Chapter 27, arked free.21 Specific aliphatic hydrcarbn slvents, as defined in.additinal Nte l(ii) t Chapter 27, Unarked 31;5c/1i Prepared binders fr fundry uldsr cres; cheical prductsandpreparatins f the cheical r auied Industries (including ths.e cnsisting f ixtures f natural prducts), nt elsewhere specified r inclnded:.01 Bidieselas defined in Additinal Nte l(a) t Chl\p!IlC38 31,5c/li.03 Other bidiesel. 31,5c/1i? I\:> 00 Ol -.j Ol
12 N. R. 297 DOEANE- EN AKSYNSWET, WYSIGING VANBYLAE N.1 DEEL 5 (N.l/5/3't) Kragtens artikel 48 van diedeeane-en Aksynswet, 1964,wrdDeel5 vanbylaen.1 by bgenede Wet hiereegewysig, et ingang vanaf 1 April 2006, in die atein die Bylaehlerby aangetn. 31 Maart N IIJ c JMOLEKETI ADJUNKMINISTER VAN FINANSIES Oeur Deel5 van Bylae N.1 deur die vlgende te venaug: BYLAE < OPMERKlNGS: DEELSA BRANDSTOFHEFFlNG 1. n Skaalvan brandstfheffing in Deel5A ten psigte van enigegedere vereld, is p enigesdanige gederein die Republiek vervaardig f in die Repuliek ingever wrd, van tepassing. 2. EDige brandstfheffing kragtens Deel5A betaalbaartenpsigtevan enige gederedaarinvereld, is bykend by enigekragtens Deell f 2 betaalbare deane-en-aksynsreg ten psigtevan gedere van dieselfde klas f srt,. 3. lngeverde gedere wrdnie vir die deleindes van Dele I, 2, 3, 4 en 5 van hierdie ByJaep afsnderlike klaringsbriewe verklaar Die. 4. Waardie tariefps f subpswaarnder enigegedere in Deell van hierdiebylaeingedeel wrd,uitdruklik aangehaal wrd in enigebrandstfheffingite vandee!5a waarinsndanigegedere vereld wrd,wrddie gedere wat aldus insdanige brandstfheffingite vereldwrd, geag nie gedere intesluit wat Die nderbedelde tariefps f subpsingedeel wrduie. 5. Aanwending deurdievervaardiger f eienaarvanenigein Dee15Averelde gedere vir eie gebruikvir enigedel asksdanige gederenderhewig san klaringvir binnelandse verbruiken betalingvanenigeverskuldigde brandstfheffing. :D!:: ẓ.,» N (,)!::» :D I IIJ
13 Brandstf= Tariefps Beskrywing Skaalvan heludltite lhandsttb,ellid MllIlltRMLPROlnJI{TE Petrleulies en liesverkty van bituineuse inerale (ultgesnderd ru-lie); prepsrateule elders vereld f ingeslult Die, wat vlgens assa, instens 70penent petrleulies hevst, f van lies verkty van hitulneuse ineraie, die ijlies syjide die basiese bestanddele van die preparate; afvailies.03 Petrl, ss in Addisinele Operking l(b) by Hfstuk 27 skryf. 116c/li.09 Vliegtuigkersene, ss in Addisinele Operking 1(d) byhfstuk 27 Dlll<rvf vry.13 Verhittingskersene, ssin Addisinele Onerkin1(t) by Hfsruk27 skryf,,i1,eerk vry..15 Verhittinskerseae ssin Addisinele Operking1(f)by Hfstuk27 skrvf. ngeerk looc/li.17. Distil1aatbrandstf, ss in Addisinele Onerkinl(g) by Hfstuk27 skrvf lode/ii.19 Gespesifiseerde alifatiese klwaterstfplsiddels, ss skryfin Addisinele Operking l(ij) by vry Hfstuk27,,l!;eerk.21 Gespesifiseerde aiifatiese klwaterslfplsrniddels, ssskryfin Addisinele Operkingl(ij) by looc/li Hfstuk27 uaeerk Bereide bindiddels vir gietvr fkeras; cheiese prdukte en preparate vandie cheiese f verwante nywerhede (et inbegrip van die van engselsvan natnurlike prdukte),nleelders vereld f lnl!eslultnie:.01 Bin-diesel, ss in Addisinele Operking l(a) by Hfstuk38 skryf 60c/li.03 Ander bi-diesel lode/ii. OPMERKINGS: DEELSB PADONGELUJ{FONDSliEFFING (fl );! (fl 6 II ): _-I w $; II -I (J) 1. 'D Skaalvan Padngelukfndsheffing indeel5b le psigtevan eigegederevereld,is pp enigesdanigegederein die Republiekvervaardigf in die Republiek ingeverwrd, van tepasslng, 2. EnigePadngelukfndsheffing kragtens Deel 5B betaalbaarlen psigtevan enigegederedaarin vereld, is bykend by enigekragtens Deel1 f 2 betaalbare deane-en alrsysreg len psigtevan gedere vandieselfde klas f srt,. 3. Ingeverde gederewrd nievir die deleindes van Dele I, 2, 3, 4 en 5 van hierdiebylae p afsnderlike klaringsbriewe verklaarnie. 4. Waardie tariefpsf subpswaarnder enigegederein DeelLvan bierdie Bylae ingedeelwrd, ulldruklik aangebaal wrdin enige Padcngefukfndshefflng van Deel 5B waarinsdanigegedere vereld wrd,wrd die gedere wat aldus in sdanigepadngelukfndsheffingite vereldwrd, geag nie gedereinte sluit wal nil' nderbedeldelariefps f subps ingedeelwrdnie. S. Aanwending deur die vervaardiger f eienaarvan enige in Deel5B verelde gederevir eie gebruikvir enigedel nksdanigegederenderbewigaan klaringvir binnelandse verbruiken betalingvan enigeverskuldigde Padngelukfndsheffing.!J Ol al..w
14 Padngelukfnds= Tariefps Beskrywing Skaalvan hellilte Padllj!elukfndshel'l'in MlNERAALPRODUKTE l PetrleUIDlies en lies verkry van bituineuse inei-aie (!litgesnderdru-lie). preparate nle elders vereld f ingesl!litnie,wat vigensassa, idstens 70 persentpetrleulies beva!, (Ifvan DUes verkry van bituineuse inerale, die Diles synde die basiese bestauddele van die preparate;.afvallies.03 Petrl, ss in Addisinele Operking l(b) by Hfstuk27 skrvf 31,5cJ\i.09 Vliegtuigkersene, ssin Addisinele Operking tid byhfstuk27 skrvf.13 Verhittingskersene, SODS inaddisinele Operking l:fl by Hfsruk27 skryf, geerk vrv vry..15 Verhittingskersene.es in Addisinele Operking Iff) byhfstuk27 skryf, nneerk 31,5cJ\i.17 Distillaatbrandstf,ss in Addisinele Operking l(g by Hfstuk 270lilSkrvf 31,5c/li.19 Gespesifiseerde alifatiese klwaterstfplsrniddels, ss skryfin Addisinele Operking l(ij) by vry Hfstuk27, eerk.21 Gespesifiseerde alifatiese klwaterstfplsiddels, SODS skryf in Addisinele Operking l(ij) by 31,5c11i Hfstuk27, neerk Bereide bindiddels vir gietvr f kerns; cheieseprdukte en preparate van die cheiese f. verwante nywerhede (el inbegrip van die van engselsvan natllurllke prdukte), nie elders vereld f ineeslnit.nie:.01 Bi-diesel, ss in Addisinele Operkina1(a) by Hfstuk 38 skryf 31,5c11i.03 Ander bi-diesel 31,5cJ\i... Ol < :D -i ::j Vl }> Jl I N a g
15 N. R March 2006 CUSTOMS. ANDEXCISE ACT, AMENDMENTOF SCHEDULEN.1PART.s (1/5/38) Undersectin48 f the Custs andexcise Act, 1964, fparl 58f Schedule N. 1 t the said Act is herebyaended, with effect fr 5 April 2006, t the extentset utin the Schedule heret. SCHEDULE JMOLEKETI DEPUTY MINISTER OF FINANCE Bth Sy e su bs'. titutn!lfibe Ites entinedat f he filo"'lnl!: RadAccident T!UitT Descriptin Rate f Rad Fund LevyIte Headlllll: Accident Fund Levy Fuels Petrleu ils and qils btained fr bituinus rilinerals(excluding crude); preparatins nt elsewhere specifiedr Included, cntaiulng hy ass 70 per cent r re f petrleu llsr f ils htained fr bituinus inerals, these ilsbeing the basic cnstituents ft/le preparatins; waste il.:.03 Petrl,as defined in Additinal Nte 1(b) t Chapter t 36,5eIli.09 Aviatin kersene, as definedin Additinal Nte1(d) t Chaplter27 free.13 Bluinatinl! kersene, as defined in Additinal Nte 1(f) t Chapter27, arked free..15 Illuinating kersene, as definedin Additinal Nte1(f) t Chanter 21 unarked 36,5 cili.17 Distillatefuel, as defined in Additinal Nte 1(2)t Chapter27 36,5clll.19 Specificaliphatichydrcarbn slvents, as defined in Additinal Ntel(ij) t Chapter27, arked free.21 Specificaliphatichydrcarbn slvents, as defined in Additinal Nte Wi) t Chapter27, unarked 36,5c/li Prepared binders fr fullddry ulds r cres; cheical prducts and preparatins f thecbeical r!dlled industries (including thse cnsistingfnlixtures flllltural prducts), nt elsewhere sdlied r Included:..01 Bidiesel as definedin Additinal Nte l(a) t Chapter 38 36,5cfli.03 Otherbidiesel 36,5c1li a N Cll (ll -.J (ll
16 N. R. 298 DOEANE-EN AKSYNSWET, WYSIGING VANBYlAE N.1 DEEL 5 (N.1J5/38) 31 Maart en Kragtens artikel 48 van die Deane- en Aksynswet, 1964,wrdDeel5Bvan BylaeN.1 by bgenede Wet hiereegewysig, et ingangvlldllf 5 April 2006, in die atein die Bylaehierby aangetn. a (X) Ij) Ij) '" JMOLEKETI ADJUNKMINISTER VANFlNANSIES Deur die vervanalna van die ftes vereld deur die vnh.ende: Padngelukfnds= Tariefps Beskrywing Skaal van het'ii.ite Padnl!eJukfndshefline: MINERAALPRODUKTE Petrleulies en liesverkry van bituineuse ineraie (tgesnderd ru-liejj preparate e elders vereld f ingesluit Die, WBtvJgens assa, inslens 70 persent petrleulies bevat, f van lies verkry van bitulneuse inernle, die liessynde die basiese bestanddele van die preparate; afvallies.03 Petrl, ss in Addisinele Oerkinl{b) byhfstuk 27 skrvf 36,5clli.09 Vliestuikersene ssin Addisinele Operking I(d byhfstuk 27 skryf vry.13 Verhittingskersene, soos in Addisinele Operking 1 J) by Hfsruk 21 skryf, geerk VIy.15 Verhittingskersene, ssin Addisinele Operking 1:f) by Hfstuk21 skryt, ngeerk 36,5clli.17 Distillaatbrandstf, ss in Addisinele Onerkina1(, by Hfstuk 27 90JSkryf 36,5c/li.19 Gespesifiseerdealifatiese klwaterstfplsiddels, ss skryfin AddisineleOperklng l(ij) by VIy Hfstuk rj, eerk.21 Gespesifiseerde alifatiese klwaterstfplsiddels, ss skryfin Addisinele Operking 1(ij)by 36,5c/li Hfstuk rj, neerk Bereide bindiddels vir gietvr f kerns; cheieseprdukte en preparate van die chelesef verwante nywerhede(et inbegrip van die van engselsvan natuuruke prdukte), uie elders vereld f inl!esluite:.01 Bi-diesel, ss in Addislnele Operkina l(a) by Hfstuk 38 skrvf 36,51'11i.03 ADder bi-diesel 36,51'11i BYLAE <JJ S 9. (,) S» JJ :r Ij)
17 N. R March 2006 CUSTOMS ANI) EXCISE ACT, AMENDMENT OF SCHEDULE N.4 (NO ) Undersectin75 f the Custs andexclse Act, 1964,ScheduleN. 410 the said.act is hereby aended, with effect fr 1 Apru2006, 10 the extentset ut iu thescheduleherel: JMOLEKETI DEPUTY MINISTER OF FINANCE SCHEDULE y esu tutin fr Nt e (U)() a treba' te ite / 00 00/ fth e Uwlnlr. Rebate TlU'iff Rebate C Descriptin Extent f Rebate Ite Headin2 Cd.e D (ii)(a) distillatefuels,residllal fuel il and bidiesel: N. R Maart 2006 DOEANE- EN AKSYNSWET,l964.. WYSIGING VANBYLAE NR. 4 (NO ) Kragtens artikel75 vandie Deane- en Aksynswet, 1964,wrdBylaeN.4 by bgenede WeI hieree gewysig,et ingadj: vanaf1 April 2006, in.die ate in die Bylae hierbyaangetn, BYLAE JMOLEKETI ADJUNKMINISTER VANFINANSIES Deur ODIII!'rkiu2 Rl)(a) bv krtindie /00.00/01.00 deurdie vllleilde te vervane:: H;rtlngite 'tariefpqs &riingkde r Besl<rywlng Mate van.krilng S (il)(a) distillaatbrandstwwe, residubrandlie en bin-diesel: N
18 N. R March III CUSTOMS AND EXCISE ACf, AMENDMEIff OF SCHEDULE NO.5 (NO. 5/77) Under sectin 75 fthe Custs and Excise Act, 1964, Schedule N.5 t the said Act is hereby aended, with effect fr 1 April 2006, t the extent set ut in the Schedule heret. JMOLEI(ETI DEPUTY MINISTER OF FINANCE SCHEDULE Bv the substitutin fr the headin freba' te Ite af the ful!>win!!: Drawback Tariff Rebate C Descriptin Extent frebate Ite Headina Cde n 540.0fJ PETROL, DISTILIA'fE FUElS ANDsraser, USEl) FOR SPECIFIC PURPOSES Bv the insertinithe fllawidl!tarllfheading t drllwback ite Drawback Tariff Rebate C Descriptin Extent f Rebate Ite Beading Cde D Bidiesel used bydipllllltic and therfreign representativesentined in rebate ites , , r fschedule N, 4, subject t the requireents fthese rebate ites and the Ntes (except N(lte 1) applicable theret; Bidiesel fr 11Se bv the StatePresident 6,7cfli Bidiesel used by diplatic and ther freign representatives As deterined ant! apprved by the Directr General: Freign Affairs :II Ẕi VJ ;l> :II :I:
19 N. R Maart 2006 DOEANE EN AKSYNSWET,1%4. WYSIGING VANBYIAE NR. 5 (NO. 5/77) Kragtens artikel75 van die Deane-en Aksynswet, 1964,wrd ByiaeN.5 by bgenede Wet hieree gewysig, et igang wf1 April 2006,in die ate i die Bylae hierbyaangetn, BYLAE JMOLEKETI ADJUNKMINISTER VAN FINANSIES Der d' ie pskrif VlUl[1 betali.d2i 'te deur die VOIJende te vervanjr. Tegbetaling Tarlefps Krtingkde T Beskrywing Mate van Krting Ite S PETROL, DISTILLAATBRANDSTOWWEEN BfO.DIESEl GEBRUlKVIR BEPAALDE DOELEINDES Deur die vll!endetariefpns by tern!betalid2lte in te VOC2: Terugbetallng Tariefps Krtingkde T. Beskrywing Mate van Krting Ite S Bi-dieselgebruikder diplatieke en anderbuitelandse verteenwrdigers in krtingites , , f van Bylae N.4 vereld, nderwrpe aan die vereisles van sdanlge krtlgiles en die Operkings (bebalwe Operking 1) wat daarp betrekkill2.het: Bi-dieselvir gebruikdeur diestaalspresidenl 6,7c:Jii Bi-diesel gebruikdeur diplatieke en anderbuitelandseverteenwrdigers Ss bepaalen gedgekeurdeur die Direkteurgeneraai: BuitelandseSake [J) i! [J) A :D».-1 Ul
20 N. R March 2006 CUSTOSAND EXCISE ACf, AENDMENT OFSCHEDULE NO.6 (NO. 6/108) Undersectin75 f the Custs and Excise Act, 1964,ScheduleN. 6 t the said Act is herebyaended, with ettectft 5 April 2006,t the extentset ut in the Scheduleheret, fg Cl JOLEKETI. DEPUTY MINISTEROF FINANCE SCHEDULE By the sllbstitutin r Nte6(b) in Part 3 f Schedule N, 6 f the fllwill2: (b) Exten!f refundfr eligiblepurchases ON LAND (i) Faring, frestry r ining n land is - 40 centsper literfuellevyn 80 per cent f eligiblepurchases, plus 36,5 cents per literradaccident Fudlevy n 80 perceatf eligible purchases equals 76,5 centsperliter n 80 percent f the ttal eligiblepurchases. Mdef calculatin f refund is as fllw (aa) Fr 1000 literseligible purchases X 80 per centequals800 litersn whicha refund f 76,5 cents per literaybe claied; (bb) Fr literspurchased f which300 litersrepresent nn-eligible purchases, fr exaple, carriage f gdsfr reward less300 equals 700 literseligiblepurchases X 80 per cent equals560 litersn whicha refundf 76,5 cents per liter aybe claied; OF:FSHORE (il) Offsbre vessels, including - (aa) cercial fishing vessels; (bb) casting vessels; (cc) uffshre ining; (dd) vesselswnedby thenatinalsea Rescue Institute; (ee) vesselscnducting research in.supprt f the arineindustry; (ft) castalpatrlvessels; r (gg) vesselseplyed t servicefibre ptictelecunicatin cables alng the castline f Suthern Africa: 100 centsper literfuellevy, plus36,5 cents per literradaccidentfund levyequals t 136,5 cents per liter. < :JJ ;;: rn ::j w ;;:» :JJ I Cl
21 HARBOURVESSELS (iii) Harbur vessels, including - (aa) harbur vessels perated by Prtnet; (bb) vessels used by iprt bunker barge peratrs, is. 36,5 cents per liter Rad Accident Fund levy. RAIL (iv) Lctives used fr rail freigbt ther than thse used in fanning, furestry r ining as prvidedin these Ntes is 36,5 cents per liter Rad Accident Fund levy. (v) Anv clai fur a refund f levies prvided fur innararanh (b)(i), (ii), (iii) and (iv) t this Nte ust be reduced bv anvnn-eliible purchases, (IJ ;:! (IJ 6 rn :D».-i w :Ḏ i 8 Ol c Ol
22 N. R. 301 DOEANE- EN AKSYNSWET, WYS1GlNG VAN BYLAE NR.6 (NO.6/108) 31 Maart 2006 Kragtens artike!75 van diedeane- en Aksynswet, 1964, wrdbylaen. 6 by bgenedewet hiereegewysig, et ingang vanaf5 April 2006, in die ate in die ByIaebierbyaangeten, N rj:j Ol JMOLlITrnTI ADJUNKMlNlSTERVANFINANSIES Deur Operkinl! 6(b}in Dee13 by Bylae NCl. 6 deur die vlaende te vervane: (b) Matevan terugbetaling ten psigtevangeskikte aankpe- (i) (li) OPLAND Berdery,bsbu f ynbu p land is 40 sent per liter brandstfbeffing p 80 persentvan geskikte aankpe, plus 36,5 sent per liter Padngelukfndsheffing p 80 persent geskikteaankpe 76,5 sent per liter p 80 persentvan die ttale geskikte aankpe BYLAE Metdevan berekening van tegbetalingis ss v!g: (aa) litergeskikteaankpe X 80 persentis geiykaan 800 literswaarvr'n tegbetalingvan 76,5 sent per liter geeisag wrd; (bb) liters aangekp waarvan300 liters ngeskikteaankpeverteenwrdig, byvrbeeld, verver van gedereteen vergeding in 300 is gelykaan 700 litersgeskikte aankpex 80 persent is gelyk aan560 liter waarp'n terugbetaling vau 76,5 sent per liter geeis ag wrd; AFLANDIG Aflandige vaartuie, insluitende - (aa) kersiele visvangvaartie; (bb) kusvaarders; (cc) aflandigeynbu; (dd) vaartuiedeur die Nasinale Seereddingsinstituut besit; (ee) vaartuie wat arine navrsing den (ft) kuspatrleringvaartuie; f (gg) vaartuieaangewend vir die diens vanveselptiese-lelekunikasiekabels Iangsdie kuslynvan Snider-Afrika: 100sent per liter brandstfheffing,p!us 36,5 sent per liter Padngelukfndsbeffing is ge!ykaan 136,5 sent per liter. G) < :D» N ::j w» JJ J: N
23 HAWEVAARTUIE (iii) Hawev rtuie,insluitende - (aa) hawevaartuie deurprtnetbedryf; (bb) vaartuie deurin-hawebunkervragskuitperateurs gebruik; 36,S sentper liter Padngelukfndsheffing. (iv) (v) SPOOR Lktiewe vir sprvraggebruik uitgesnderd daardiegebruikin berdery,bsbuf ynbuss in hierdieoperkings bepaalis 36,5 sent perliterpadgelukfudsheffing. Enige eisvir h terugbetaling van heffinsvrsienin pararaaf(b)(0, (ii), (iii) e (lv) bv hierdieoperkinetverinderwrd et enle ngeskikte aanke. I\l 81
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