Draft Customs Duty Bill Published for Comment On 20 May the South African Revenue Service (Sars) called for comment on its Draft Customs Duty Bill, which is 143 pages long. This, according to Sars, constitutes the “Short Second Round for Comment”. Comment is due by 06 June 2011. On 18 April Sars called for comment on its Draft Customs Control Bill, which is 465 pages long. The Draft constituted the “Short Second Round for Comment”, for which comment was due by 16 May 2011. Sars indicated that there would be an additional opportunity to provide comment on the Customs Duty Bill after 06 June 2011 as part of the Parliamentary process. High Court Rules on Tariff Classification Sars has announced the publication of the North Gauteng High Court matter between Aquazania (Pty) Ltd and the Commissioner for the Sars. The judgement was delivered on 04 May 2011 in respect of an application concerning the appropriate tariff classification of hot and cold water dispensers for the purpose of determining the rate of customs duty payable in terms of The Customs and Excise Act 91 of 1964 (“the Act”), and also an appeal as contemplated by Section 47(a)(e) of the Act. The judgement found in Sars’ favour. Tariff Amendments to Schedule No.4 Fuel Levy On 20 May a notice appeared in respect of the tariff amendments to (i) Rebate Item 460.24/2710.11/01.00 (Insertion of the Rebate); (ii) Rebate Item 460.24/00.00/01.00 (Substitution of the Rebate Item); (iii) Rebate Item 495.00/00.00/01.00 (Substitution of the Rebate Item); (iv) Rebate Item 496.00/00.00/01.00 (Substitution of the Rebate Item); and (v) Rebate Item 496.00/2710.11/01.00 (Insertion of the Rebate Item). The effect of this is that the Rebate Items are amended to include a full rebate of the Road Accident Fund Levy (RAF Levy) as a consequential amendment of form DA159 i.e. Petroleum Excise Account. Tariff Amendments to Schedule No.6 Fuel Levy On 20 May a notice appeared in respect of the tariff amendment to Rebate Item 670.11/105.10.03/01.00, i.e. the insertion of the Rebate Item, the effect of which is that the Rebate Item is amended to include a full rebate of the RAF Levy as a consequential amendment of form DA159 i.e. Petroleum Excise Account. Duty Calls’ Watch List The proposed increase in the rate of customs duty on artificial turf, on which comment is due by 03 June 2011.
