Polytetrafluoroethylene Tape Duty Increase On 10 May 2013 the South African Revenue Service (Sars) published an increase in the “General” rate of customs duty on polytetrafluoroethylene tape, classifiable under 3920.99.25, from 10% ad valorem to 20% ad valorem. The European Union (EU), European Free Trade Association (Efta) and the Southern African Development Community (SADC) rate of customs duty remain unchanged. The tariff application that resulted in the tariff amendment was published by the International Trade Administration Commission of South Africa (Itac) on 21 December 2012 and comment was due on 25 January 2013. It took 140 days (slightly less than 5 months) to complete. The application was lodged by RIC Manufacturing CC who provided numerous reasons for the application, amongst others that the World Trade Organisation (WTO) bound rate of 20% ad valorem was required to curb the flood of cheap imports into the Southern African Customs Union (Sacu), to ensure that the Sacu retained this industry and to afford the relevant industry a chance to grow. An increase in the manufactured product is now expected to result since the applicant did indicate that it “needs to increase its selling price to recover production costs”. At question, whether the correct trade instrument (measure) was used as the applicant did indicate that the application was “to curb the flood of cheap imports”, normally considered to be indicative of dumping. PVC Dumping Duty Extended On 10 May 2013 the Itac published its final determination in respect of the Sunset Review of the antidumping duties on plates and sheets, film, foil and strip of polymers of vinyl chloride (PVC), classifiable under tariff subheading 3920.49, originating in or imported from the People’s Republic of China and Chinese Taipei (Taiwan). The investigation was initiated on 21 September 2012, and the due date for comment was 01 November 2012. However, none of the exporters responded. It took 231 days (slightly less than 8 months) to complete. The rate of anti-dumping duties will be extended for a further five years at a rate of duty of 32.7% in the instance of China and 22.6% for Chinese Taipei. Rule: Refund Application On 10 May 2013 the South African Revenue Service (Sars) announced an amendment to the Rules of Section 76 to the Customs and Excise Act (Act) for the purpose of a refund application contemplated in Section 76(4) of the Act. It also introduced a form CR1 “General Application for Customs Refund: Voucher of Correction Submission of Documents in terms of Rule 76.04”. Rule: 70707070 On 10 May 2013 Sars announced an amendment to Rule 59A.03(1)(a) giving effect to risk-based used of temporary registration code (unknown importer and exporter) 70707070. It is understood that the value of consignments permitted under this code has been increased from R20 000 to R50 000, either once-off or over three consignments. Customs Declaration Form Amendment On 10 May 2013 Sars published for comment draft rule amendment to the Act relating to the Customs Declaration Form (CD1) on which comment is due by 31 May 2013. The amendment essentially proposes that “instead of any SAD form, form CD1 must be used for manual declarations and any other purpose code for excisable goods published on the Sars website.”
