On 14 June the South African Revenue Service (Sars) announced, with retrospective effect from 01 April, the amendment of Rule 47.03 to the Customs and Excise Act, 1964 relating to compulsory tariff determinations for wine.
Rule 47.03(a)(v) was amended to replace 36 months for 48 months, and 48 months for 60 months to read, “All other classes or kinds of alcoholic beverages not mentioned above, after a period of 48 months, but within a period of 60 months.”
Wheat and wheaten flour tariff formula
Sars on 14 June announced an increase in the variable tariff formula for wheat and wheaten flour, classifiable in tariff subheadings 1001.91 (Seed) and 1001.99 (Other) as well as 1101.00.10 (Brown wheaten meal produced by the milling of whole grains (the bran, germ and endosperm) (excluding separated wheat bran, separated wheat germ or separated wheat semolina or endosperm); 1101.00.20 (Cake wheat flour as defined in Additional Note 1(a) to Chapter 11); 1101.00.30 (White bread wheat flour as defined in Additional Note 1(a) to Chapter 11); and 1101.00.90 (Other), from 67.51c/kg and 101.26c/kg to 95.80c/kg and 143.69c/kg respectively. The rate of customs duty for the Southern African Development Community (SADC) is free of duty (0%).
The reasoning for the customs duty is contained in the International Trade Administration Commission of South Africa (Itac) Minute 03/2019.
Story by: Riaan de Lange