“van uitstel komt afstel” There is a saying in Dutch “van uitstel komt afstel”, which is loosely translated as “procrastination leads to cancellation”. Acts implementation delayed On 10 March 2015 the South African Revenue Service (Sars) announced that, as it had mentioned at its briefing on the implementation of the new Customs legislation (Acts) on 24 November 2014, it had anticipated the implementation of the majority of the provisions of the Customs Control Act, 2014 and the Customs Duty Act, 2014 in June 2015 or July 2015. Apparently, due to a number of factors (that weren’t identified), including the ongoing consultative process with stakeholders, it has revised the anticipated implementation date for the Acts to “later in 2015 or during the course of 2016”. Sars has committed to continue to communicate with stakeholders on the implementation of the Acts. Apparently, adequate notice will also be given as to when registration and licensing applications may be submitted in terms of the Customs Control Act, 2014. (Is the initial focus thus on registration?) Act/Rule workshop postponed Sars will on 23 April host its postponed 4th workshop on the draft rules for Chapters 32 to the Customs Control Act, 2014, which was initially scheduled for 27 March. (Reason for the postponement is not known). Its previous workshops were held on 29 August 2014 (Chapters 1 and 3 to 10); 26 November 2014 (Chapters 11 to 20 and 24); and 11 December 2014 (Chapters 21 to 23, and 25 to 31). Wheat and wheaten flour On 13 March 2015 Sars announced an increase in the rates of customs duty (General or MFN, EU, Efta and SADC), in terms of the variable formula tariff for wheat and wheaten f lour classifiable in tariff subheadings 1001.91 and 1001.99 from 15.7c/kg to 46.1c/kg, and tariff subheadings 1101.00.10 and 1101.00.90 from 23,5c/kg to 69,2c/kg. The amendment was in terms of Itac Minute M09/2014. VAT matters Sars on 12 March 2015 published a draft Binding General Ruling (BGR) on the Value-added Tax (VAT) treatment of the supply and importation of fruit and vegetables for a second round of comments, due by 31 May 2015. Sars also published Interpretation Note (IN) 81 on the supply of goods and services by professional hunters and taxidermists to nonresidents, and BGR 26 on the VAT treatment of the supply and importation of herbs. Duty Calls Watch List Papers for the WCO 10th annual WCO Picard Conference are due by 01 June 2015. The amendment of the deferment scheme is expected on 01 April 2015. Comment on the Sunset Review investigation on clear f loat and drawn glass, originating in or imported from the Republic of China and India, is due on 01 April 2015.
