Refund Items – Excise Duty On 19 October the South African Revenue Service (Sars) announced the following two Refund Items, in terms of Schedule No.5 to the Customs and Excise Act – Rebates and Refunds of Excise Duties, Fuel Levy, Road Accident Fund Levy and Environmental Levy – relating to fuel: (i) The insertion of Refund Item 623.27/105.10./01.01 and Refund Item 672.01/105.10/01.01 for fuel supplied by the Petroleum Oil & Gas Corporation of South Africa (SOC) Ltd for the trunkline-fill of the NMPP from Island View Durban to Jameson Park, before 31 March 2012, not exceeding 154 744 400 li. The extent of the refund is the duty paid in Schedule No.1 Part 2A – Specific Customs Duties and Specific Excise Duty. The amendment is imposed with retrospective effect to 01 January 2010. (ii) The insertion of Refund item 623.27/105.10./02.01 and Refund Item 672.01/105.10/02.01 for fuel supplied by Sasol Oil (Pty) Limited for the secondary line-fill for the NMPP from Jameson Park to Alrode to Langlaagte and from Kendal to Waltloo, before 31 March 2012, not exceeding 20 358 410 li. The extent of the refund is the full Fuel Levy (Schedule No.1 Part 5A) less 7.5c/li and full Road Accident Fund Levy (Schedule No.1 Part 5B). The amendment is imposed with retrospective effect to 01 January 2010. Refund Item – Customs Duty On 19 October 2012 Sars announced the amendment of Schedule No. 5 Part 3 – Specific Drawbacks and Refunds of Customs Duties and Fuel Levy – relating to fuel by the insertion of refund item 539.01/2710.1/01.05 for fuel supplied by the Petroleum Oil & Gas Corporation of SA (SOC) Ltd for the trunkline-fill of the NMPP from Island View Durban to Jameson Park, before 31 March 2012, not exceeding 154 744 400 li. The extent of the refund is full duty in Schedule No.1 Part 1 – Ordinary Customs Duty. The amendment is imposed with retrospective effect to 01 January 2010. PVC Dumping Investigation The International Trade Administration Commission of South Africa (Itac) announced the initiation of a sunset review of the antidumping duties on plates and sheets, film, foil and strip of polymers of vinyl chloride (PVC), classifiable under tariff subheading 3920.49, (the product) originating in or imported from the People’s Republic of China (China) and Chinese Taipei. On 01 July 2011 Itac notified all interested parties that a substantiated request needed to be made by the Southern African Customs Union (Sacu) industry indicating that the expiry of the anti-dumping duties on the product originating in or imported from China and Chinese Taipei would likely lead to the continuation or recurrence of dumping and material injury. On 26 June 2012 Itac accepted a sunset review application from Arengo 190 (Pty) Ltd, alleging that the expiry of the anti-dumping duties on the product from the countries concerned would likely lead to the recurrence of dumping and material injury. South African importers and overseas exporters now have until 29 October 2012 to submit their comments.
