Schedule No.6 Part 1C Draft Tariff Amendments This draft amendment provides for new rebate items for wine, unfortified, entered for use in the manufacture of non-alcoholic beverages, as well as for the registration by potential manufacturers in terms of the proposed new rebate items: By the substitution of Note 4 in Section C to Part 1 of Schedule No. 6 to the Customs and Excise Act (the Act) with the following: “4. Items 620.11, 620.13, 620.15, 620.17 and 620.19 apply to the excisable goods specified therein, used for industrial or commercial purposes: Provided that: By the insertion of the following Note(s) after Note 4 in Section C to Part 1 of Schedule No. 6 to the Act: “(a) A rebate user shall register with the Commissioner in terms of the relevant rebate item”. By the substitution of Note 4(b) in Section C to Part 1 of Schedule No. 6 to the Act with the following: “(b) A rebate user shall give the Controller notice as he may require of any intended use of goods received under rebate of duty for any purpose specified in items 620.11, 620.13, 620.15 and 620.17 and, except with permission of the Controller, such goods shall be so used under the supervision of an officer”. By the substitution of Note 4(c) in Section C to Part 1 of Schedule No. 6 to the Act with the following: “(c) On completion of each operation or process specified in items 620.13 (01.02) and 620.17 the rebate user shall render a return to the Controller in a form approved by the Commissioner”. By the substitution of Note 4(d) in Section C to Part 1 of Schedule No. 6 to the Act with the following: “(d) For the purposes of items 620.11, 620.13 (01.01) and 620.15, any conversion shall take place on the registered premises of the registrant by the addition of acetic acid to such extent that the acidity of the mixture shall be equivalent to at least one per cent by mass of acetic acid”. By the insertion of the following: (i) Rebate Item 620.19/104.15.07/01.01 “Wine, unfortified, entered for use in the manufacture of nonalcoholic beverages”, extent of rebate “full duty”. (ii) Rebate Item 620.19/104.15.08/02.01 “Wine, unfortified, entered for use in the manufacture of non-alcoholic beverages”, extent of rebate “full duty”. Comment is due by 02 July 2013. New ICC Standards to Define Trusted Traders The International Chamber of Commerce (ICC) announced that it had published a collection of standards to help border authorities determine a standardised definition of a “diligent trader”. With a widely accepted premise that low-risk traders should receive benefits for their investment in security and compliance, a variety of “trusted trader programmes”, commonly referred to as Authorised Economic Operator (AEO) programmes, have been implemented worldwide. Addressing the need for a harmonised understanding of what criteria should be used to objectively judge whether a company meets the definition of “trusted trader”, the ICC paper offers a set of 59 baseline best practices of safe and secure conduct for crossborder traders in goods for use by traders when designing and managing AEO programmes and by governments when assessing risks represented by operators. Developed by the ICC Commission on Customs and Trade Facilitation, the “ICC Guidelines for Cross-Border Traders in Goods” apply on a voluntary basis and are not binding. The ICC guidelines cover the essentials of trader behaviour and according to the ICC will be regularly updated to include relevant developments and to broaden the scope accordingly.
