Aluminium Hollow Profile Tariff Amendment On 11 March the South African Revenue Service (Sars) announced the insertion of Rebate Item 316.01/7604.21/01.06 with respect to hollow profiles of aluminium of a crosssectional dimension not exceeding 370mm for the manufacture of condensers and evaporators for motor vehicle air conditioning equipment. The extent of the rebate is the full rate of the customs duty. Caustic Soda Tariff Amendment On 11 March Sars announced the insertion of Rebate Items 310.01/2815.12/04.06; 310.01/2815.12/05.06; 310.01/2815.12/06.06; 310.01/2815.12/07.06; and 310.01/2815.12/08. 06 which relate to sodium hydroxide (caustic soda) in aqueous solution for the manufacture of semi-bleached or bleached coniferous woodpulp, kraftliner and newsprints, in rolls or sheets, under such conditions as Itac may allow. The extent of the rebate is the full rate of the customs duty. Aluminium Extrusions Tariff Amendment On 11 March Sars announced an increase in the rate of customs duty from free of duty to 5% ad valorem, with respect to bars, rods and profiles of aluminium (aluminium extrusions), classifiable under tariff subheadings 7604.10.35; 7604.10.65; 7604.21.15; 7604.29.15, and 7604.29.65. The increase in the rate of customs duties is only applicable to the “General” rate of customs duty. Paperless Releases Rule Amendments On 14 March Sars announced an amendment of the Rules to Sections 38, 39, 101A and 120 of the Customs and Excise Act (the Act) relating to paperless releases. The amendments relate, amongst other things, to the definitions of “declarant release message”, “electronic message” and “goods”. Petroleum Products Rule Amendments On 14 March Sars announced an amendment of the Rules to Sections 19A and 120 of the Act relating to petroleum products. The amendment relates to the Rules for form DA160 i.e. “Petroleum Products: Account for Manufacturing Warehouse” and the annexures of the form. Petroleum Products Rule Amendments On 11 March Sars announced an amendment of the Rules to Sections 19A and 120 of the Act relating to form DA159 i.e. “Petroleum Products: Account for Special Storage Warehouse”, and its annexures. Petroleum Products Rule Amendments On 11 March Sars announced an amendment of the Rules to Sections 19A and 120 of the Act relating to petroleum products and biodesel. The amendment relates to form DA159 i.e. “Petroleum Products: Account for Special Storage Warehouse”, and to form DA162 i.e. “Biodiesel Account for Category 1 Manufacturing Warehouse”. Power Line Towers Tariff Amendments On 11 March Sars announced an increase in the rate of customs duty from free of duty to 15% ad valorem on lattice masts for telegraph lines of electric power lines classifiable under tariff subheading 7308.20.10. The increase in the rate of customs duty is only applicable to the “General” rate of customs duty.
