DUTY CALLS

ATA Carnet External Policy The South African Revenue Service (Sars) has released its External Policy – ATA Carnet. According to the scope of the document it outlines the Customs procedures by stipulating the acceptance, examination, processing and acquittal of ATA Carnets for goods temporarily imported or exported into or from South Africa. Duty and Tax Free Shops External Policy Sars has released its External Policy – Inbound and Outbound Duty and Tax Free Shops. Refunds and Drawbacks External Policy Sars has released its External Policy – Refunds and Drawbacks. According to the scope of the document the policy prescribes the acceptance, checking and approving of Customs refund/drawback claims in the prescribed time, informing clients of the relevant documents required for the various types of refund/drawback claims at the time of lodgement of an application to the relevant Sars Customs branch offices except for excise refunds. Acquittal of Bills of Entry External Policy Sars has released its External Policy – Acquittal of Bills of Entry. The purpose of this policy is to assist clients in acquitting Customs Removal in Bond (RIB) and Removal in Transit (RIT) bills of entry. Removal of Goods External Policy Sars has released its External Policy – Removal of Goods. This policy prescribes the removal of goods in bond/transit by road with specific focus on the provisions of Section 64D to the Customs and Excise Act (the Act) and the rules thereto. Under certain circumstance goods may be moved in bond/transit with the temporary suspension of duties and VAT payable, and in these cases it is necessary to acquit the liability of the bond-holder once it is established that the goods have reached their intended destination. Changes in the Tariff Dispensation/Rules On 12 November 2010 there were no changes promulgated with respect to tariff amendments (tariff applications), trade remedy amendments (trade remedy applications), and rule amendments, and draft rule amendments. Duty Calls’ “To Do List” Comment in respect of the proposed rebate of the customs duty on woven fabrics of synthetic filament yarn for the manufacture of headgear is due by 19 November 2010. 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.