DUTY CALLS

Acetaminophenol
Dumping Duty
On 31 August the South
African Revenue Service
(Sars) announced the
substitution of the
anti-dumping duty on
acetaminophenol, classifiable
under tariff subheading
2924.29, (excluding that
manufactured by Anqiu Lu’an
Pharmaceutical Co. Ltd). On
the same day a provisional
payment (anti-dumping
provisional payment) was
imposed on acetaminophenol
manufactured by Anqiu Lu’an
Pharmaceutical Co Ltd.
The extent of the provisional
payment is the same as
the anti-dumping duty,
2 573c/kg, and Anqiu Lu’an
Pharmaceutical Co Ltd is a
company domiciled in the
People’s Republic of China.
It can be deduced that the
reason for the notices are due
to a New Shipper Review
being undertaken.
Completion of
Declarations Manual
Sars has released its 73-page
Internal and External “Manual
for the Completion of
Declarations”, dated 13 July
2012.
The manual (a) describes the
completion and presentation of
declarations when: (i) Goods
are imported; (ii) Removed
in transit/bond; (iii) Exported
from the local market or ex
warehouse; and (iv) Moved
between South Africa and the
BLNS countries (Botswana,
Lesotho, Namibia, and
Swaziland). (b) The purpose
of this manual is to ensure
uniform implementation
of Customs procedures in
the Customs declaration
process. (c) The manual
combines the attributes of
previously separate manuals
accommodating import, export
and cross-border requirements.
(d) These guidelines take
into account both current
and future implementing
provisions and procedures.
Where necessary both
current and future ‘coding’ or
terminology is used.
The Scope of the manual
provides the description of
data elements as required
for Customs clearance using
the new Customs Procedure
Codes (CPC). The SAD
500 remains the physical
declaration form for the
presentation and/or display of a
Customs clearance. Release 1
of the Customs Modernisation
Programme envisages
‘normal’ clearance procedure.
Inclusions: Customs
Declaration Form (SAD 500);
Customs Declaration Form
(Continuation Sheet) (SAD
501); Customs Declaration
Form (Transit Control) (SAD
502); Customs Declaration
Form (SAD 503); Voucher
of Correction: Bill of
Entry (direct) (SAD504);
Customs Declaration Form
(Bond Control) (SAD505);
Continuation Sheet: Bill of
Entry (direct) (SAD 506);
Additional Information/
Produced Document (SAD
507); Voucher of Correction:
Bill of Entry (direct) Transfer
of Liability (SAD514);
Continuation Sheet: Bill of
Entry Export (SAD551);
Voucher of Correction: Bill
of Entry Export (SAD554);
Continuation Sheet: Bill of
Entry (ex warehouse) Imported
Goods (SAD 601); and
Voucher of Correction: Bill of
Entry (ex warehouse) Imported
goods (SAD 604).
Duty Call’s Watch List
Comment due by 14
September 2012 in respect
of the proposed increase in
the rate of customs duty on
laminated safety glass of
size and shape suitable for
incorporation in vehicles,
aircraft, spacecraft or vessels.
Comment due by 14
September 2012 in respect
of the creation of a rebate of
the rate of customs duty on
sodium hydroxide (caustic
soda) in solid, for use in
the manufacture of sodium
metasilicates.
Comment due by 14
September 2012 in respect
of the creation of a rebate
of the rate of customs duty
on petroleum bitumen for
the rebate of the full rate of
customs duty.