Alcoholic tariff rulings The South African Revenue Service (Sars) on 20 March 2015 announced the insertion of Section 47(9)(a)(iv) to the Customs and Excise Act, No.1964 - “Compulsory tariff determinations for alcoholic beverages” - that requires (“must”) importers and manufacturers of alcoholic beverages to, as of 1 April 2015, obtain within the specific periods or time frames, tariff determinations for their products. The proposed Rule amendment was published on 8 December 2014 and comment was due by no later than 9 January 2015. Special Economic Zone On 20 March 2015 Sars announced an amendment to the Rules of Section 21A to the Act for the alignment with new Special Economic Zones (SEZ) legislation to be implemented on a later date. The rule amendment followed a notice of the proposed amendment of 13 November 2014 on which comment was due on 28 November 2014. The explanation offered related to the substitution of Industrial Development Zone (IDZ) for Special Economic Zone (SEZ). Garlic Sunset Review The International Trade Administration Commission of South Africa (Itac) on 20 March 2015 gave notice of the initiation of a Sunset Review of the antidumping duties on fresh or chilled garlic, classifiable under tariff subheadings 0703.20 and 0712.90.90, originating in or imported from the People’s Republic of China. The notice follows an earlier one on 20 June 2014 in which Itac notified interested parties that unless a substantiated request was made indicating that the expiry of the anti-dumping duties would likely lead to the continuation or recurrence of dumping and material injury it would expire on 25 March 2015. On 02 October 2014 Itac received a Sunset Review application from the South African Garlic Growers’ Association. Comment is due by 27 April 2015. Publication and Guide On 20 March 2015 Sars published issue 11 of the “Guide on Tax Rates, Duties and Levies”. This follows the publication of 12 March 2015 “Taxation in South Africa (2014/2015)”, which provides an overview of the various forms of tax legislation administered in South Africa by the Commissioner for Sars, such as the Customs and Excise Act. It is not an “official publication” as defined in section 1 of the Tax Administration Act, 2011 and accordingly does not create a practice generally prevailing under section 5 of that Act. It should, therefore, not be used as a legal reference. Duty Calls’ Watch List The postponed 4th workshop on the draft rules for Chapters 32 to 41 of the Customs Control Act, 2014 is scheduled for 23 April 2015. The amendment of the deferment scheme is expected on 01 April 2015. Comment on the Sunset Review investigation on clear float and drawn glass, originating in or imported from China and India, is due on 01 April 2015.
