DUTY CALLS

Traveller Rules On November 30 the South African Revenue Service (Sars) announced amendments to the Rules (DAR/111) to the Customs and Excise Act relating to traveller rules (Section 15 to the Act) and the implementation dates for the Passenger Processing System (PPS). The amendments are in three parts (i) the Rules; (ii) Traveller Card (TC-01); and (iii) Traveller Declaration (DA331). New Passenger Processing System On November 26 Customs announced the launch of its new Passenger Processing System (PPS) at the various international airports in South Africa from November 26 until the long weekend of December 16. This follows the introduction of PPS at the land border posts from May 2012. The new passenger processing system for travellers, which is being implemented for the declaration of personal goods and Customs payments (noncommercial), will include: (i) The introduction of a new Traveller Card which will replace the current DA331 form. The Traveller Card must be completed by all travellers arriving in South Africa who have something to declare, as well as drivers of non-Sacu, non-commercial vehicles (in the case of land borders). Traveller Cards will be available at Customs. (ii) The introduction of a new Traveller Declaration form (TRD1). If the traveller has something to declare, they go to the Customs office where their Traveller Card and passport are scanned and they make a verbal declaration which is captured on the system by a Customs officer. (iii) This information forms the basis of a new form, called a TRD1. The TRD1 will also be used as a Temporary Import Permit (TIP) and Temporary Export Permit (TXP). (iv) An electronic signature pad. If the traveller is happy with the information on the TRD1, they are asked to sign on an electronic signature pad and their signature is captured on the system. The signed TRD1 is then printed and given to the traveller. (v) New payment method. If a traveller needs to make payment, they can either use cash – as is currently the situation – or use a credit/debit card. (vi) A new Detention Notice for Other Government Agencies (OGAs) which has to be signed by the traveller and Customs officer when goods are detained for further inspection. (vii) Informal traders will be processed by the new passenger processing system OR the Cargo system – depending on frequency and value of goods. (viii) A simplified process for frequent travellers eg, a resident who travels through the border on a daily basis, is being developed and will follow in due course. (ix) Travellers from Sacu or the Southern African Development Community (SADC) member states are also allowed to bring into South Africa – without the payment of duties and taxes – homemade articles of leather, wood, plastic or glass if the goods do not exceed 25kg in total within a period of 30 days. PPS was introduced at Lanseria Airport on November 26 followed by Pilanesberg Airport on November 29 and Polokwane, Nelspruit and Bloemfontein Airports on November 30. Sars Customs said the notice indicating future roll-outs of new PPS would be communicated in due course. EFTA 2013 Phase-Downs On January 1, 2013 South Africa is obliged to amend the European Free Trade Association (EFTA) rates of customs duty in Schedule No.1 Part 1 to the Act. Tariff amendments are not restricted to Schedule No.1 but also to Schedules No.3, 4, 5 and 6. The EFTA comprises Liechtenstein, Iceland, Norway and Switzerland.