DUTY CALLS

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.