Note to Specified Motor Vehicles In a Government Gazette dated 25 January 2013 the South African Revenue Service (Sars) announced the insertion of Note 27B to Rebate Item 317.04 in Part 3 of Schedule No.3 to the Customs and Excise Act. Schedule No.3 to the Act is titled “Industrial Rebates of Customs Duties”, and Rebate Item 317.04 is titled “Industry: Specified Motor Vehicles”. Note 27B reads “For the purposes of Notes 27(i)(d) and 27(i)(g) registrants may carry forward any excess value for customs duty purposes of original equipment imported and used in exports during a quarter to – (i) the ensuing quarter; and (ii) such further quarters as the Commissioner may allow in exceptional circumstances”. The amendment is imposed with retrospective effect to 01 October 2012. Alcohol – Proposed Tariff Amendments On 25 January 2013 Sars invited comment on the Draft Tariff Amendments to Part 1 of Schedule No. 1 to the Act. The proposed amendments relate to Additional Note 4 to Chapter 22 “Beverages, Spirits and Vinegar” to clarify the scope of certain products classifiable in tariff heading 22.08. The first proposed amendment relates to the deletion of Additional Note 4 to Chapter 22 in Part 1 of Schedule No. 1 to the Act with effect from 15:06 on 23 February 2011 up to and including 28 February 2011, of the following Additional Notes: “4. Tariff item 104.20.41 in Section A of Part 2 of Schedule No. 1 shall only apply to liqueurs, cordials and other spirituous beverages with (a) fermented alcoholic base (other than those made from beer of heading 22.03 or wine of headings 22.04 and 22.05); or (b) wine spirit base, to which other nonalcoholic ingredients have been added”. The second proposed amendment relates to the insertion of Additional Note 4 to Chapter 22 in Part 1 of Schedule No. 1 to the Act with retrospective effect from 01 March 2011, of the following: “4. Tariff subheadings 2208.70.21, 2208.70.91, 2208.90.21 and 2208.90.91, shall only apply to liqueurs, cordials and other spirituous beverages containing (a)(i) distilled spirits; (ii) the final product of fermentation of fruit stripped of its character to the extent that it is not classifiable within tariff headings 22.04, 22.05 or 22.06 and of which the volume exceeds the volume of the distilled spirits; and (iii) to which other nonalcoholic ingredients have been added; or (b) wine spirits to which other non-alcoholic ingredients have been added”. The third proposed amendment relates to the insertion of Note 5 to Section A in Part 2 of Schedule No. 1 with effect from 15:06 on 23 February 2011 up to and including 28 February 2011, of the following: “5. Tariff subheadings 2208.70.21, 2208.70.91, 2208.90.21 and 2208.90.91, shall only apply to liqueurs, cordials and other spirituous beverages containing (a)(i) distilled spirits; (ii) the final product of fermentation of fruit stripped of its character to the extent that it is not classifiable within tariff headings 22.04, 22.05 or 22.06 and of which the volume exceeds the volume of the distilled spirits; and (iii) to which other nonalcoholic ingredients have been added; or (b) wine spirits to which other non-alcoholic ingredients have been added”. Comment is due by 22 February 2013. Russian WTO Accession According to Pascal Lamy, the Director-General of the World Trade Organisation (WTO), Russia’s accession to the WTO puts the country in a better position to address its domestic challenges.
