Customs in the Budget The 2015 Budget Review contained three proposed customs and excise amendments that have received no media coverage as yet: (i) Uniform appeal and dispute resolution procedures for taxes administered by the South African Revenue Service (Sars) are proposed by aligning the procedures under the Customs Control Act, the Customs Duty Act and the Customs and Excise Act with dispute resolution procedures under the Tax Administration Act; (ii) ad valorem excise duties on digital cinematographic cameras and projectors above R250 000 per unit are to be abolished on 1 April 2015; and (iii) a tyre levy (environmental levy) is to be implemented in the last quarter of 2015. For additional information on the 2015 National Budget consult this week’s Customs Buzz. Frozen chicken meat dumping On 27 February 2015 Sars announced the imposition of definitive (final) anti-dumping duties on frozen bone-in portions of fowl of the species Gallus Domesticus – commonly known as chicken – classifiable in tariff subheading 0207.14, originating in or imported from Germany, the Netherlands and the United Kingdom (UK). Sugar tariff increase Sars on 27 February 2015 announced an increase in the rate of customs duty on sugar, classifiable in tariff subheadings 1701.12 (beet sugar), 1701.13 (Cane sugar specified in Subheading Note 2 to this Chapter), 1701.14 (Other can sugar), 1701.91 (Containing added f lavouring or colouring matter) and 1701.99 (Other), from 142.5c/kg to 207.1c/kg in terms of the existing variable tariff formula. Upholstered Furniture Tariff Comment on the proposed amendment of the wording for qualifying fabrics under Rebate Item 320.01/5407.61/01.06, 320.01/5903.20.90/01.08 and 320.01/5907.00.90/01.08 for the manufacture of upholstered furniture is due by 13 March 2015. The application was lodged by the Textile Federation of South Africa (Texfed) who reasoned that it had major difficulties with the wording, scope and coverage of the three qualifying fabrics under the rebate provision in the form that they had been introduced as there were fabrics that were manufactured locally that met the description of the qualifying fabrics in the rebate provision. Glass Sunset Review Comment on the sunset review investigation on clear float and drawn glass, classifiable in tariff subheadings 7004.90.90, 7005.29.17, 7005.29.23, 7005.29.25 and 7005.29.35, originating in or imported from the Republic of China and India, is due by 01 April 2015. The application was lodged by PFG Building Glass, the only producer of clear float in the Southern African Customs Union (Sacu), who alleged that the expiry of the anti-dumping duties would likely lead to continuation or recurrence of dumping and the recurrence of material injury. Duty Calls’ Watch List Comment on the proposed amendments to the deferment scheme is due by 09 March 2015.
