DUTY CALLS

Rule Amendments – Foreign Principal/Agent On 09 February the South African Revenue Service (Sars) published amendments to the Rules (and Forms) to the Customs and Excise Act listed below. The amendments relate to foreign principal and agent registrations. (i) Rule 00.07 – Investigations conducted in respect of applications for registration or licensing; (ii) Rule 59A01 – Definitions and application for registration; (iii) Rule 59A.03(1) – Persons who must and may apply for registration; (iv) Rule 60.30(2) – Persons who may apply for a licence; (v) Rule 64D.01(1,3) – Obligation to licence and application for a licence; (vi) Rule 64D.03(1); (vii) Rule 64D.04(1) – Exemption from the removal of goods by a licensed remover of goods in bond; (viii) Rule 64D.05(4) – Goods that must be carried by a licensed remover of goods in bond; (ix) Rule 64D.10(5) – Security and bonds for security; (x) Rule 64D.15(9) – Keeping of books, accounts and documents; (xi) Rule 101A.01 – Electronic communication for the purpose of customs and excise procedures; (xii) Rule 101A.01A(2) – Mandatory electronic communication of reports and declarations [DAR/]; (xiii) Rule 119A. S64B(1)(a); and (xiv) Rule 119A.S64D(1). The Forms relate to: (i) DA185 – Application Form: Registration / Licensing of Customs and Excise Clients; (ii) Annexure DA185.4A1 – Registering Client Type 4A1 – Importer (Local or Foreign); (iii) Annexure DA185.4A2 – Registering Client Type 4A2 – Exporter (Local or Foreign); (iv) Annexure DA185.4A13 – Registration Client Type 4A13 – Registered Agent; (v) Annexure DA185.4B6 – Licensing Client Type 4B6 - Remover of Goods in Bond (Local or Foreign); (vi) Annexure DA185C; and (vii) DA185D – Nomination of Registered Agent. Import Control In a Government Gazette dated 10 February the International Trade Administration Commission of South Africa (Itac) published a notice in respect of Import Control. The notice contains four Schedules. Schedule 1; Schedule 2 – Montreal Protocol; Schedule 3 – 1988 United Nations Convention; and Schedule 4 – Printed Books, Newspapers, Pictures and other Products of the Printing Industry, Manuscripts and Plans: Used or Second-Hand, and Musical Instruments; Parts and Accessories of such Articles: Used or Second-Hand. Export Control In a Government Gazette dated 10 February Itac published a notice in respect of Export Control. The notice contains three Schedules. Schedule 1; Schedule 2 – Montreal Protocol; and Schedule 3 – 1988 United Nations Convention. Regulations for Fertilisers and Farm Feeds The Department of Agriculture, Forestry and Fisheries published “Regulations relating to the Registration of Fertilisers, Farm Feeds, Agricultural Remedies, Stock Remedies, Sterlilising Plants and Pest Control Operators, Appeals and Imports: proposed Amendment”. Duty Calls Watch List The proposed increase in the rate of customs duty on other aerials for reception apparatus for television, for which comment is due by 24 February 2012. The proposed decrease in the rate of customs duty on hydraulic brake fluids, for which comment is due by 24 February 2012. Public comment in respect of the “Special Economic Zones Bill, 2011” (“Policy on the Development of Special Economic Zones in South Africa - 2012”), is due by 22 March 2012.