DUTY CALLS

Rebate of the Duty on
Television
On 08 October 2010 the
South African Revenue
Service (Sars) announced the
creation of a rebate provision
i.e. Rebate Item, Rebate
Item 316.17/00.00/03.00
for the rebate of the full
customs duty on goods of
any description used in the
manufacture of reception
apparatus for television not
designed to incorporate a
video display or screen,
classifiable in tariff
subheading 8528.71.
The reasoning for the
rebate in the rate of customs
duty is contained in Report
No. 350 of the International
Trade Administration
Commission of South Africa
(Itac).
Tariff Dispensation
Amendments Comment
Sars has extended an
invitation to all interested
parties to review the
proposed amendments to the
following Schedules to the
Customs and Excise Act,
namely (i) Schedule No.1
Part 1 – Ordinary Customs
Duty; (ii) Schedule No.1 Part
2 – Ad Valorem and Specific
Customs Duties, and Excise
Duties; (iii) Schedule No.1
Part 3 – Environmental
Levy; (iv) Schedule No.1
Part 5 – Fuel Levy, and Road
Accident Fund Levy; and
(v) Schedule No.6 – Rebates
and Refunds of Excise
Duties, Fuel Levy, Road
Accident Fund Levy and
Environmental Levy.
The intention of the
proposed amendments,
according to Sars, is to align
certain tariffs.
Comment is due by
15 October 2010.
Increase in the Duty on
Lattice Masts
Itac has published a notice
in respect of the proposed
increase in the rate of
customs duty on lattice masts
for telegraph lines of electric
power lines, classifiable
under tariff subheading
7308.20.10 from free of
customs duty to 15% ad
valorem.
The application was
lodged by the Southern
African Institute of Steel
Construction (SAISC) who
reasoned that the tariff
amendment was required
to improve the industry’s
competitiveness.
Comment is due by
29 October 2010.
Duty Calls’ “To Do List”
A reminder of comments that
are due. If you are interested
in obtaining additional
information, you can email
us or refer to earlier columns.
Comment in respect of the
proposed reduction in the
rate of customs duty on glass
Woven fabric, tyre cord
fabric, and polymerised 1,
2 dihydro 2, 2, 4 trimethyl
quinoline is due by
21 October 2010.
Comment in respect of the
amendment of Rebate Items
relating to baby diapers is
due by 21 October 2010.
Comment in respect of the
proposed amendments relating
to the deletion of certain
items with retrospective effect
from 01 September 2010 (the
date of the introduction of
the Environmental Levy),
as well as form DA177 i.e.
Environmental Levy Account
for Carbon Dioxide Emission
Levy is due by 15 October
2010.
Comment in respect of
the proposed rebate of the
customs duty on caustic
soda used in the extraction of
uranium oxide is due by
14 October 2010.
The “Application for
Market Access Permits for
Agricultural Products”,
which is in accordance with
South Africa’s commitment
under the World Trade
Organisation (WTO), the
Marrakesh Agreement
regarding market access,
market access permits will be
issued for certain specified
products. The closing date for
applications will depend on
the type of export permit for
which application is made.