Rule Amendments Environmental Levy On 19 November 2010 the South African Revenue Service (Sars) announced the conclusion of the substitution of forms DA177 and DA177.01. DA 177 – Environmental Levy Account for Carbon Dioxide Emission Levy (Chapter VA of the Customs and Excise Act, 91 of 1964 and the rules thereto); and DA 177.01 – Environmental Levy Account for Carbon Dioxide Emission Levy: Continuation Sheet (Chapter VA of the Customs and Excise Act, 91 of 1964 and the rules thereto). Tariff Amendments Environmental Levy On 19 November 2010 Sars announced the amendment of the Carbon Dioxide Emissions Environmental Levy as per Schedule No.1 Part 3D of the Customs and Excise Act. The amendment relates to certain vehicles classifiable under tariff heading 87.03 being excluded from the Environmental Levy on carbon dioxide emissions of motor vehicles, with retrospective effect from 01 September 2010. The tariff subheadings affected are 8703.10; 8703.21.23; 8703.21.60; 8703.21.70; 8703/31.70; and 8703.31.80. Fuel Levy Item Retrospective Amendment On 19 November 2010 Sars announced an amendment to the rate of fuel levy (Fuel Levy Item 195.20.01) to 72.5c/Li, With retrospective effect from 07 April 2010. Second Hand Motor Vehicles to Botswana On 15 November 2010 Sars announced the “Control of Imported Second Hand Motor Vehicles from the Far East into Botswana”. According to the letter, the Botswana Unified Revenue Service (BURS) has implemented the following control measures on the importation of second hand motor vehicles originating from the Far East, with effect from 15 November 2010: (i) Imported second hand motor vehicles consigned from South Africa to bonded warehouses in Botswana will only be allowed entry through the Botswana borders between 06:00 and 17:00 during week days; and (ii) No imported second hand vehicles will be allowed entry into Botswana during weekends and Botswana public holidays. Monitors Tariff Application The International Trade Administration Commission of South Africa (Itac) has initiated an investigation into the amendment of tariff subheadings 8528.5 and 8528.7. The reason for the application is that monitors not incorporating television reception apparatus with a screen size not exceeding 18 inches or 45 centimetres are not manufactured in the Southern African Customs Union (Sacu). Comment is due by 03 December 2010. Duty Calls’ “To Do List” Comment in respect of the anti-dumping duty on paper insulated lead covered electric cables originating in or imported from India is due by 29 November 2010. Duty Calls’ “Watch List” Future amendments: Rules for the Electricity Levy (Schedule No.1 Part 3B to the Act). South African Harmonised Tariff 2011 to come into operation on 01 January 2011.
