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.
