Polytetrafluoroethylene Tape Duty Increase In a Government Gazette dated 21 December 2012 the International Trade Administration Commission of South Africa (Itac) announced a proposed increase in the rate of customs duty on polytetrafluoroethylene (PTFE) tape, classifiable under tariff subheading 3920.99.25, from 10% to 20% ad valorem. The application was lodged by RIC Manufacturing CC who provided numerous reasons for the application, amongst them 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. Comment is due by 25 January 2013. 2013 Airport Charges In a Government Gazette dated 21 December 2013 the Airports Company South Africa Limited published the airport charges effective from 01 April 2013. The charges relate to landing charges, parking charges and passenger service charges. More information available on request. International Sporting Event Rebate In a Government Gazette notice of 14 December 2012 the South African Revenue Service (Sars) announced the insertion of Rebate Items 414.01/00.00/01.00, 414.02/00.00/01.00 and 414.03/00.00/01.00 to Customs and Excise Act (the C&E Act). [Schedule No.4 to the C&E Act.] The amendment is imposed with retrospective effect from 01 November 2012. The Rebate Items provide for the importation of goods under the rebate of the customs duty for consumption or use at an international sporting event approved by the Minister of Finance when imported and entered by the controlling body of a participating visiting team, a team doctor, an official sponsor of the event or the host of the event on behalf of a participating visiting team. According to the Notes of the Rebate Item, the event may be approved by the Minister of Finance having regard to – (i) the foreign participation in that event, and (ii) the economic impact that event may have on the country as a whole. Further, “official sponsor” means a sponsor of the event appointed by – (i) the international organiser of the event, or (ii) the host of the event in South Africa. Rebate Item 414.01 relates to pharmaceutical goods (including medicaments), Rebate Item 414.02 to nonalcoholic beverages or foodstuffs, and Rebate Item 414.03 to promotional material. International Sporting Event VAT The Government Gazette of 14 December 2012 contained a notice of the amendment of paragraph 8 of Schedule 1 to the Value-added Act (VAT) in terms of section 74(3)(a) to insert item 414.00 as a consequence of the amendment in Schedule No.4 to the C&E Act. The intention of the amendment is to exempt from VAT the importation of goods for consumption or use in an approved international sporting event. The VAT Act contains the wording as per Schedule No.4 to the C&E Act. The amendment is imposed with retrospective effect from 01 November 2012. Japan Customs Agreement Sars announced on 13 December 2012 that a Customs Agreement on Mutual Administrative Assistance with Japan had been concluded which was effective retrospectively from 02 July 2012.
