DUTY CALLS

Traveller Declaration Amendment On 01 March 2011 the South African Revenue Service (Sars) published the amendments to the Rules of the Customs and Excise Act (C&E Act) relating to the Traveller Declaration (DA331), and Registration of Goods for Re-Importation (DA65). The amendments to the Rules pertain to, amongst other, the definitions of “goods”, “traveller”, “vehicle”, and “commercial goods”, and the deletion of the Passenger’s Declaration – Outwards (DA305) and the Temporary Import Permit (DA307). Goods for Diplomatic/ Other Foreign Representatives The amendment of Note 2 of Rebate Item 460.00 relating to “Goods for Heads of State, Diplomatic and Other Foreign Representatives”, which reads: “The provisions of this rebate item (excluding 406.01 and 406.03) may only be applied if the Director-General: Foreign Affairs or an official acting under his authority has certified that any person who is claiming rebate facilities has been listed in the register maintained by the Department of Foreign Affairs in accordance with the provisions of the Diplomatic Immunities and Privileges Act, 2001”. This notice was published on 01 March 2011. Polyethylene Terephthalate Anti- Dumping Determination On 04 March 2011 Itac published its final determination of its sunset review of the anti-dumping duties on polyethylene terephthalate originating in or imported from Chinese Taipei, the Republic of Korea (South Korea) and India. The imposition of an anti-dumping of 75% against Taiwan, 19.7% against South Korea and 19.7% against India. Imported and Re-Imported Goods or Vehicles The insertion of Notes 6(a) and 6(b) to Schedule No.4 to the Act, which reads “6. For the purpose of items 409.00, 480.00 and 490:00: (a) Where any goods or vehicles are imported or re-imported, as the case may be, in terms of these items by a person who is required to declare goods in terms of section 15, that person means a “traveller” as defined in the rules for that section and as contemplated in form DA331; and (b) in addition to the Notes to these items, such a traveller must comply with the requirements of section 15, the rules for that section and form DA331”. This notice was published on 01 March 2011. C&E Act and VAT Act Amendments On 01 March 2011 Sars published amendments to the C&E Act and the Value Added Tax (VAT) Act to further regulate the exemption from VAT on the importation of goods by immigrants, tourists, returning residents and other passengers, for their personal use. The amendments relate to Rebate Item 407.00 – “Goods Imported by Immigrants, Tourists, Returning Residents and Other Passengers, for their Personal Use”. Acetaminophenol Anti- Dumping Determination On 04 March 2011 the International Trade Administration Commission of South Africa (Itac) published its final determination of its sunset review of the anti-dumping duties on acetaminophenol originating in or imported from the People’s Republic of China (China) and the United States of America (USA). The imposition of an anti-dumping of 2 573c/kg against China, and 2 371c/kg against the USA. Unframed Mirrors Anti- Dumping Determination On 04 March 2011 Itac published its final determination of its sunset review of the anti-dumping duties on unframed mirrors originating in or imported from India. The imposition of an anti-dumping of 68.74% against India.