DUTY CALLS

Tobacco Products Forms
The substitution of Excise
Accounts Forms (contained
in the Rules to the Customs
and Excise Act) for tobacco
products, which are effective
from 01 January 2012.
DA 260 Excise Account:
Tobacco Products (VM)
namely: (i) DA260.01 –
Excise Account Schedule
(Production): Tobacco Products
(VM); (ii) DA260.02 – Excise
Account Schedule (Receipts
from C & E warehouses):
Tobacco Products (VM), (iii)
DA260.03 – Excise Account
Schedule (Returns of duty
paid stock): Tobacco Products
(VM); (iv) DA260.04 – Excise
Account Schedule (Summary
of non-duty paid removals):
Tobacco Products (VM);
and (v) DA260.04A – Excise
Account Schedule (Itemised
list of non-duty paid removals):
Tobacco Products (VM).
DA 260 Excise Account:
Tobacco Products (SOS)
namely: (i) DA260.02 – Excise
Account Schedule (Receipts
from C&E warehouses):
Tobacco Products (SOS); (ii)
DA260.04 – Excise Account
Schedule (Summary of nonduty
paid removals): Tobacco
Products (SOS); and (iii)
DA260.04A – Excise Account
Schedule (Itemised list of nonduty
paid removals): Tobacco
Products (SOS).
Tobacco Products Rule
The amendment of Rule
19A.05(b)(ii) to the Act that
relates to the reference to
Rebate Item 624.30 in the
Rules for Section 19A, which is
effective from 01 April 2006.
The notice advises of the
substitution for paragraph (m)
of the following paragraph:
“(m) By the substitution
in rule 19A.05(b)(ii) for
subparagraph (ee) of the
following paragraph:(ee) a
separate record for losses in
the manufacturing process or
through working, pumping,
handling or any similar causes
or from natural causes as
contemplated in item 624.30 of
Schedule No. 6”.
Zip-Lock Bags
The amendments of Schedule
No. 1 Part 3A to the Act
by (i) the substitution of
subheadings 147.01/3923.21.05
and 147.01/3923.29.15 to amend
the scope to exclude household
bags and zip-lock bags from
environmental levy with
retrospective effect from 01
January 2011; (ii) the deletion
of Note 6(a), (b) and (c) with
retrospective effect from 01
July 2009; and (iii) the deletion
of Note 4(a), (b) and (c) with
retrospective effect from 01
June 2004 up to and including
4 June 2009.
The amendment of
Schedule No.1 Part 1 by (i) the
substitution of subheadings
3923.21.05, 3923.21.15,
3923.29.05 and 3923.29.15 to
amend the scope to exclude
household bags and zip-lock
bags from environmental
levy with retrospective effect
from 01 January 2012; (ii)
with retrospective effect from
01 January 2011 up to and
including 31 December 2011;
(iii) with retrospective effect
from 01 January 2010 up to and
including 31 December 2010;
and (iv) with retrospective
effect from 01 January 2009 up
to and including 31 December
2009.
The amendment of Schedule
No.1 Part 1 to the Act by the
substitution of additional
Note 3 in Chapter 39 with
retrospective effect from 01
April 2006
The amendment of Schedule
No.1 Part 1 of the Act by
the insertion of additional
Note 3 in Chapter 39 with
retrospective effect from 01
June 2004 up to and including
31 March 2006.
Television Antennas
The amendment of Schedule
No.1 Part 1 to the Act by the
insertion of tariff subheading
8529.10.20 for outdoor
television antennas.
Alkyd Resins
The amendment of Schedule
No.1 Part 1 to the Act of the
increase in the general rate
of customs duty on alkyd
resins, classifiable under tariff
subheading 3907.50 from free
of customs to 15% ad valorem.