Tariff Amendments – Rebate Items 470 On 6 July the South African Revenue Service (Sars) published three tariff amendments that relate to Schedule No 4 to the Customs and Excise Act (the Act) ie, “General Rebate of Customs Duties”, and in particular Schedule No 4 Part 3 ie, “Goods Temporarily Admitted under Rebate of Customs Duties”. The tariff amendments relate to Rebate Item 470.00 “Goods Temporarily Admitted for Processing, Repair, Cleaning, Reconditioning or for the Manufacture of Goods Exclusively for Export Notes”, and Rebate Item 470.03 “Goods (excluding goods free of duty as contemplated in Section 75A) cleared in terms of a permit issued by the International Trade Administration Commission, for use in the manufacture, processing, finishing, equipping or packing of goods exclusively for export”, “Goods free of duty, for use in the manufacture, processing, finishing, equipping or packing of goods exclusively for export”. The first amendment, the substitution of Note 5(a)(i) to Rebate Item 470.00, to read “(i) also export those goods within the period of 12 months contemplated in Note 3(a); or “According to the notice, (i) in terms of Section 75 of the Act the Schedule is amended with retrospective effect from 10 January 2012, and (ii) “section 149” where it appears in the preamble of Notice No 928 in Government Gazette No.34735 dated 11 November 2011, is replaced with “section 143” with effect from 11 November 2011”. The second amendment, the substitution of Note 3(a) to Rebate Item 470.00 to read “3 (a) Goods admitted under the provisions of rebate items 470.01 and 470.03 shall be used for the processing or manufacture of goods for export and the processed or manufactured goods shall be exported (i) for the purposes of rebate item 470.01 and rebate item 470.03 (01.00 and 02.00), within 12 months from the date of entry thereof; and (ii) for the purpose of rebate item 470.03 (03.00), within 3 years from the date of entry thereof”. The intention of the amendment is to extend the manufacturing period for yachts from 12 months to 36 months (3 years). The reasoning for this amendment is detailed in a report. The third amendment, the insertion of Rebate Item 470.03/00.00/03.00, to read “Goods cleared in terms of a permit issued by the International Trade Administration Commission, for use in the manufacture, processing, finishing or equipping of yachts classifiable in tariff heading 89.03 exclusively for export”. Tariff heading 83.03 reads “Yachts and other vessels for pleasure or sports; rowing boats and canoes”. Customs Rules for Travellers In terms of the Sars notice to amend the Rules to the Customs and Excise Act relating to the Traveller Card and the Traveller Declaration, note the following implementation dates: Lebombo (21 July 2012), and Beitbridge (28 July 2012). Duty Calls’ Watch List The proposed review of the anti-dumping duties will expire during 2013: (i) welded link steel, (ii) door locks and door, and (iii) tall oil fatty for which comment is due by 30 July 2012. The proposed review of the amendment of Rebate Item 316.17/00.00/03.00 for which comment is due by 27 July 2012. The proposed review of the customs duties on salmon and trout for which comment is due by 20 July 2012.
