Acetaminephenol PP Withdrawn On 22 February 2013 the South African Revenue Service (Sars) announced the withdrawal of the provisional payment (PP) (PP/140) on acetaminephenol, classifiable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.
