Distell Triumphs in Tariff Classification Judgement Last week the Supreme Court of Appeal (SCA) published its judgement in respect of the Commissioner of SA Revenue Service (Sars) versus Distell, ending a longrunning dispute over the tariff classification of “wine coolers”. In its judgement the SCA found in favour of Distell, overturning the rulings in two lower courts. The SCA ruled that “wine coolers” should be classified as “mixtures of fermented beverages” (wine) and “nonalcoholic beverages” (water) and not as “other fermented beverages” as contended by the Sars Commissioner. Train Yourself on the New Customs Procedure Codes From October 2010 traders will be required to realign data requirements for clearances to the requirements of the WCO3 Data Model. These data requirements are aligned to the provisions of the draft Customs Control Bill with regard to information required for standard clearances as well as additional information required for home use and other permissible Customs procedures. It was decided that Procedures be developed that are in alignment with the WCO Revised Kyoto Convention. The introduction of the new customs integrated business solution is being developed in tandem with the Customs Control Bill. In terms of Section 39(1) (a) of the Customs and Excise Act a person entering or exporting any goods shall indicate the purpose for which the goods are being entered. These purposes are covered by the provisions of various purpose codes and these purpose codes define the “purpose/intention” for which goods are to be administered and controlled for customs purposes. Purpose codes are based on the procedure under which the goods will be administered, and these codes are listed in the schedules to the rules and are not based on a uniform approach. Each purpose code has a separate coding structure and is transacted on a different system. From 01 October 2010 customs clearance will require a declarant to indicate a “Procedure Category Code” at header level of the declaration. Section 119A to the Act makes provision for the purposes of modernising the Customs Administration. Furthermore this section provides for the Commissioner for Sars to make rules to include any requirement, process or procedure, amongst other things, the clearance of goods in terms of Section 119A(1)(b) (cc) to the Act. The obvious question is whether you are trained up to be able to meet your obligations. If you are not, why not train yourself? A training publication has been created for this purpose, a copy of which can be provided to you if you simply email us at dutycalls@nowmedia.co.za. Duty Calls’ “To Do List” Reminder of comment due: Comment on the proposed reduction in the rate of customs duty on glass ampoules is due by 08 October 2010. Comment on the initiation of a sunset review of the anti-dumping duties on unframed mirrors originating in or imported from India is due by 27 September 2010. In terms of the Marine Living Resources Act, 1998 the “Fees Payable in respect of Applications and the Issuing of Rights, Permits and Licences” are effective from 01 October 2010. Applications for the post of Director of the Civil Aviation Authority (CAA), a national public entity established in terms of the Civil Aviation Act, close on 27 September 2010.
