Additional Note 4 to Chapter 22 – Comment On 08 November 2011 the South African Revenue Service (Sars) called for comment on the proposed amendment of Additional Note 4 (South African specific) to Chapter 22 in Part 1 of Schedule No.1 ie, “Ordinary Customs Duty”. The proposed amendment is to read as follows: “Tariff subheadings 2208.70.21, 2208.70.91, 2208.90.21 and 2208.90.91 shall only apply to liqueurs, cordials and other spirituous beverages (a) with a fermented alcoholic base (excluding that made from beer of heading 22.03 and excluding fermented sugar or sugarcane products) to which other non-alcoholic ingredients have been added; and (b) which may be fortified by the addition of any spirits to increase the percentage alcohol by volume from below 15% vol. to 15% vol. or more but not exceeding 23% vol”. The current Additional Note reads as follows: “Tariff subheadings 2208.70.21, 2208.70.91, 2208.90.21 and 2208.90.91 shall only apply to liqueurs, cordials and other spirituous beverages with a (a) fermented alcoholic base (other than those made from beer of heading 22.03 or wine of heading 22.04 and 22.05); or (b) wine spirits base, to which other non-alcoholic ingredients have been added”. Comment due by 22 November 2011. Notes to Rebate Item 317.04 – Comment Due On 10 November 2011 Sars extended an invitation to all interested parties to comment on the proposed amendment of Note 2(iii), 2(iv) and the paragraph above 27(i)(a) to Note 27(i) to Rebate Item 317.04 in Part 1 of Schedule No. 3. The amendment relates to the payment of Value-added Tax (VAT). Comment due by 24 November 2011. Rule Amendment – Deletion of Rule 60.01(1) (G) On 08 November 2011 Sars announced the deletion of Rule 60.01(1)(g) which reads “Under section 3 , the duties that shall be performed and the powers that may be exercised, except the power to make rules, in respect of section 60, and these rules are delegated to the Manager: Commercial Services, Customs and Excise”. Additional Note 5 to Chapter 98 On 11 November 2011 Sars announced the publication of Additional Note 5 to Chapter 98 ie, “Original Equipment Manufacture”. The effect of this amendment is that Additional Note 5 to Chapter 98 in Part 1 of Schedule No. 1 is amended to make provision for the semi-knocked down (SKD) assembly of certain mono-built motor vehicles, in accordance with the International Trade Administration Commission of South Africa (Itac) Minute No. M2/2011. Rebate Items 470.00 and 470.03 On 11 November 2011 Sars published amendments to Rebate Items 470.00 and 470.03 The effect of this amendment is that Note 5 is inserted in Rebate Item 470.00 and Rebate Item 470.03 is amended to provide for the temporary importation of duty free goods for use in the manufacture, processing, finishing, equipping or packing of goods exclusively for export. Duty Calls’ Watch List The proposed creation of a Rebate Item (Provision) for the manufacture of yachts, under Rebate Item 470.03, on which comment is due by 18 November 2011. The proposed creation of a Rebate Item (Provision) for the manufacture of artificial turf on which comment is due by 18 November 2011.
