Place / Port of FOB Export – Directive In a letter dated 28 October 2009 titled “Proclamation of the Date of Implementation for Legislative Changes of the Port or Place of Export (FOB) as it Relates to Calculating the Customs Value for Imported Goods – Government Gazette No. 32605 Dated 30 September 2009”, the South African Revenue Service (Sars) commented: (1) The purpose of Proclamation No. R.942, 2009 dated 30 September 2009 is to advise all clients involved in the declaration of imported goods that 01 October 2009 has been determined as the date on which Sections 97(1), 98(1)(a) and 98(1)(c) of the Revenue Laws Amendment Act, 2008 (Act No.60 of 2008) shall come into operation. (2) Sections 97(1), 98(1) (a) and 98(1) (c) of the Revenue Laws Amendment Act, 2008, amend Sections 65(1), 67(1) (e) and 67(4) (a) of the Customs and Excise Act No. 91 of 1964 (the Act). (3) As part of the Minister of Finance’s budget speech last year, reference was made to legislative changes relating to the alignment of Customs National Legislation with the provisions of the WTO Valuation Agreement. The World Trade Organisation (WTO) Valuation Agreement does not discriminate between containerised and break bulk cargo in respect of inland charges. (4) The legislative amendment has changed the status quo, with the intention that the place where the goods are packed into a container in a foreign country, for export to the Republic, will no longer be regarded as the port or place of export. Therefore the full cost of transporting the goods from an exporter’s premises to the port or place where the goods are to be loaded on board a ship or other vehicle will be dutiable. This will bring the National Legislation in line with the WTO Valuation Agreement. Rule Amendment – Penal Provisions On 13 October 2009 Sars announced the substitution of Rule 96.02(b)(ii) which relates to the Completion and Delivery of Form DA96. According to the notice, the address to which this form needs to be delivered was changed to 271 Bronkhorst Street, First floor Khanyisa, Nieuw Muckleneuk, Pretoria. Trade Remedy Amendments – 13 November 2009 The substitution of the word “Korea” with “North Korea” where it appears in the column headed “Imported from or Originating in”. The amendment is imposed with retrospective effect from 13 February 2009 and relates to stranded wire ropes and cable of iron or steel. 98 Days Left to Comment on Draft Customs Bills In this, part 2 of our analysis of the Customs Bills, we consider the first section, which in the present Customs and Excise Act is “Definitions”, while in the Bills “Definitions” are Chapter 1 of Part 1. The Customs and Excise Act contains 63 definitions, the Customs Bill 64, and the Customs Control Bill 189. An interesting observation is that “customs duty” although defined in the Act is not defined in the two Bills, rather the terms “customs tariff” is preferred.
