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.