Dangerous Goods Policy Documents On 26 October 2010 the South African Revenue Service (SARS) released its (i) External Policy – Dangerous Goods; and (ii) External Standard Operating Procedures (SOP) – Dangerous Goods. These documents apply to imported and exported goods through all ports of entry or exit as well as where dangerous goods are dealt with in terms of any Customs regime, such as rebates or storage in a Customs or state warehouse. Duty Credit Certificates Policy Documents On 26 October, 2010 SARS released its (i) External Policy – Administration of Duty Credit Certificates (DCC); and (ii) External Standard Operating Procedures (SOP) – Administration of Duty Credit Certificates (DCC). These documents cover the administration of Rebate Item 460.11 / 07.00 and Rebate Item 460.11/08.00. They cover the administration requirements for the capturing and reinstatement of DCCs as well as the system applications necessary for such administration. New, Used, and Second- Hand Indicators Policy Documents On 25 October, 2010 SARS released its (i) External Policy – New, Used, and Second- Hand Indicators; and (ii) External Standard Operating Procedures (SOP) – New, Used, and Second-Hand Indicators. These documents cover the requirements of the Import Control in respect of all goods of Tariff Chapters 28, 29, 38, 40, 60, 61, 62, 63, 64, 84, 85, 87; declared under all Customs Procedure Codes (CPC); and declared for import in accordance with Sections 38 and 39. Usage of Customs Client Number In a letter dated 15 October, 2010 and titled ‘Usage of Customs Client Number’ SARS informed that: (i) SARS issues Customs Client Numbers in terms of Section 59A(1) “Registration of Persons Participating in Activities Regulated by this Act”, and Section 60 “Licence Fees According to Schedule No.8” of the Customs and Excise Act No. 91 of 1964 (‘the Act’). [Schedule No.8 to the Act relates to ‘Licences’.]; (ii) Once it is issued, the onus is placed on the client to safeguard the usage of his/ her Customs Client Number; (iii) In terms of Section 4(3) “General Duties and Powers of Officers” of the Act, SARS shall not divulge any client’s registration information relating to any person, firm or business to any party other than to the client; (iv) It remains the client’s prerogative to ensure that the service provider or agent that he/she has appointed is provided with the correct registration details including the Customs Client Number allocated by SARS. This will ensure that Customs declarations are processed successfully and timeously. Duty Calls’ ‘To Do List’ In an effort to ensure that you do not miss a thing, the following is a reminder of comments that are due. Comment i.r.o. the proposed amendment of rebate item 310.01 (sodium hydroxide i.e. caustic soda) is due by 05 November, 2010. Comment i.r.o. 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 i.r.o. the antidumping duty on paper insulated lead covered electric cables originating or imported from India is due by 29 November, 2010.
