DUTY CALLS

Agricultural Levies In the Government Gazette of 25 November 2011 the Department of Agriculture, Forestry and Fisheries announced the following statutory amendments to the Marketing of Agricultural Products Act: (i) Levies relating to broiler chickens and packed eggs; (ii) Registration of breeders of broiler chickens and suppliers of packaging material for the packing of eggs; (iii) Records and returns by breeders of broiler chickens and suppliers of packaging material for packing eggs; (iv) Levies relating to broiler chickens and packed eggs; (v) Records and returns by breeders of broiler chickens and suppliers of packaging material for packing eggs; and (vi) Registration of breeders of broiler chickens and suppliers of packaging material for the packing of eggs. Rwanda Accedes to the Kyoto Convention The World Customs Organisation (WCO) announced on 21 November 2011 that the Embassy of the Republic of Rwanda to Belgium deposited Rwanda’s instrument of accession to the International Convention on the Simplification and Harmonisation of Customs Procedures (revised Kyoto Convention) with the WCO. Having entered into force on 03 February 2006, the revised Kyoto Convention now has 78 contracting parties. Uruguay 141st HS Contracting Party The WCO announced that on 17 October 2011 the Ambassador of Uruguay to Belgium deposited Uruguay’s instrument of accession to the International Convention on the Harmonised Commodity Description and Coding System (Harmonised System) at the Secretariat of the World Customs Organisation. The Harmonised System Convention will enter into force in Uruguay on 01 January 2012. Clarification of Rebate Item 470.00 Following the article in last week’s column on the changes to Rebate Item 470.00 ie, “Goods temporarily admitted for processing, repair, cleaning, reconditioning or for the manufacture of goods exclusively for export”, it is necessary to provide the following clarification. The insertion of Note 5, as well as Rebate Item 470.03/00.00/02.00 was inserted ie, “Goods free of duty for use in the manufacture, processing, finishing, equipping or packing of goods exclusively for export”, would be effective from the date on which Section 149 in the Taxation Laws Amendment Bill, 2011, is promulgated in the Government Gazette. The promulgation of the Section is being awaited. If you are presently making use of any of the Rebate provisions under Rebate Item 470.00, or intend to do so in the future, it is imperative that you account for the proposed amendments that will impact you, specifically if you are using the present Rebate Item 470.01 to import goods which are customs duty free. Duty Calls’ Watch List Comment on the proposed increase in the rate of customs duty (duty) on stainless steel sinks from 20% ad valorem to 30% ad valorem is due by 16 December 2011. Comment on the alleged dumping of fully threaded screws with hexagon heads, excluding those of stainless steel originating in or imported from the People’s Republic of China (China), is due by 27 December 2011. The Harmonised Commodity Description and Coding System ie, HS2012 enters into force on 01 January 2012.