DUTY CALLS

Acetaminephenol PP
Withdrawn
On 22 February 2013 the South
African Revenue Service (Sars)
announced the withdrawal of
the provisional payment (PP)
(PP/140) on acetaminephenol,
classifiable under tariff
subheading 2924.29,
manufactured by Angui Lu’an
Pharmaceutical Co. Ltd,
originating in or imported from
the People’s Republic of China.
The PP in relation to the
said anti-dumping duty was
imposed on 31 August 2012.
Prepared Pigments
Remedy Imposed
Sars has imposed anti-dumping
duties (Item 206.04) on
prepared pigments, prepared
opacifiers and prepared
colours, vitrifiable enamel
and glazes, engobes (slips),
liquid lustres and similar
preparations, of a kind used
in the ceramic, enamelling
or glass industry; glass frit
and other glass in the form of
powder, granules or flakes.
Item 206.04/3207.40/01.06
for glass frit and other glass in
the form of powder, granules
or flakes manufactured or
exported by Smalticeram Do
Brazil Ltda at a rate of 24.65%.
Item 206.04/3207.40/02.06
for glass frit and other glass in
the form of powder, granules
or flakes (excluding that
manufactured or exported by
Smalticeram Do Brazil Ltda) at
a rate of 50%, imported from
or originating in Brazil.
Mussels Duty Increase
On 22 February 2013 Sars
announced an increase in
the rate of customs duty on
tariff subheadings 0307.39.10
(mussels, other, smoked) and
0307.39.90 (mussels, other,
other) from free to 25% ad
valorem.
Foreign Principals
Sars released a letter dated 13
February 2013 titled “Foreign
Principals – Application
of Additional Information
Codes “AFT” And “AFH”“
relating to the recent changes
to declaration validation rules
on the customs system. This
warrants some clarification
and a reiteration of the
requirements pertaining to
cross-border transactions
involving ‘Foreign Principals’.
According to the letter, in
February 2012 Sars introduced
provision for a ‘Foreign
Principal’, establishing specific
rules and requirements for
non-resident entities that
import, export or remove
goods in bond by road across
land borders between South
Africa and neighbouring Sacu
countries.
‘Foreign Principals’ are
required to be registered with
Sars, and all liabilities and
responsibilities relating to
‘Foreign Principals’ must be
undertaken by a ‘Registered
Agent’. A ‘Registered Agent’
is a local entity based in South
Africa who, in terms of his/
her registration, undertakes
to act on behalf of and in the
best interests of a ‘Foreign
Principal’.
The ‘Registered Agent’ must
prepare and submit customs
declarations on behalf of the
‘Foreign Principal’, or may
appoint a ‘Licensed Clearing
Agent’ to do so.
The law also requires
that a ‘Foreign Principal’
discloses any relationship
with a ‘Registered Agent’
at the time of application to
Customs. Upon successful
approval of the application,
such relationship is reflected
on the customs system and will
be used for validation purposes
whenever the ‘Foreign
Principal’ transacts a crossborder
clearance.
Rules and forms in terms of
sections 59A, 60, 64D, 101A,
120 and 120A of the Customs
and Excise Act relating to
‘Foreign Principal’ and ‘Agent’
registrations can be accessed
on the Sars website.
When making clearance
for customs purposes,
the ‘Registered Agent’ or
‘Licensed Clearing Agent’
acting on behalf of the
importer or exporter must enter
the details (specified in the
letter) on the goods declaration.
Where a foreign remover of
Goods in Bond is involved, the
information (specified in the
letter) must be inserted in the
declaration.