Lever Arch Binding Mechanism On 03 August 2012 the South African Revenue Service (Sars) advised of the insertion of six Rebate Items relating to “Binders (Loose-Leaf or Other), File and Files, of Plastics”, and “Binders (Loose-Leaf or Other), Folders, File Covers and Files, of Paper and Paperboard”. The extent of the rebate of the rate of customs duty (duty), is in all instances free of duty. Note 3(b) in Schedule No.3 Sars announced on 03 August 2012 the substitution of Note 3(b) in Schedule No.3 to the Customs and Excise Act (Act) with the following “Any customs duty in respect of any goods referred to in paragraph (a) shall include, in each case, any excise duty specified in and payable under any tariff item or subitem in Part 2 of Schedule No. 1 in respect of such goods”. The amendment is with retrospective effect from 01 April 2012. “Luxury Goods” Amendments On 03 August 2012 Sars announced the substitution of Notes in Schedule No.1 Part 2B to the Act, and the substitution of the tariff items in the same Schedule to the Act. The Schedule relates to “luxury goods”, and is titled “Ad Valorem Excise Duties on Locally Manufactured Goods or Imported Goods of the Same Class or Kind”. The amendment is with retrospective effect from 01 April 2012. “Sin Goods” Amendments Sars announced on 03 August 2012 the substitution of Notes in Schedule No.1 Part 2A to the Act, and the substitution of the tariff items in the same Schedule to the Act. The Schedule relates to “sin goods”, and is titled “Specific Excise Duties on Locally Manufactured Goods or Imported Goods of the Same Class or Kind”. The amendment is with retrospective effect from 01 April 2012. General Note 5B in Schedule No.1 On 03 August 2012 Sars announced the substitution of General Note 5B in Schedule No.1 Part 1 to the Act with the following “Any duties on imported goods specified in Part 2, 3 and 5 of this Schedule are additional to any duties specified in Part 1 of the said Schedule in respect of such goods”. The amendment is with retrospective effect from 01 April 2012. Hydraulic Brake Fluid Sars announced on 03 August 2012 the insertion of tariff subheading 3819.00.10 “hydraulic brake fluid”. The rate of duty, irrespective of the country of origin, is free. Due to it being an 8-digit tariff subheading, it can be deduced that this is a South African-specific tariff subheading. 178 WCO Members and Counting The World Customs Organisation (WCO) announced that the Republic of South Sudan deposited with the Belgian Government its instrument of accession to the Convention establishing a Customs Co-operation Council on 18 July 2012. South Sudan will be part of the WCO’s East and Southern Africa region. Waste Tyre Management Plan The Department of Environmental Affairs published a 50-page “Notice of Approval of an Integrated Industry Waste Tyre Management Plan from the Recycling and Economic Development Initiative of South Africa”, in terms of the National Environmental Management: Waste Act, 2008.
