Administrative Monetary Penalty System On 22/23 October 2009 the South African Revenue Service (SARS) published the Customs and Border Management External Stakeholder Discussion Document Customs/Excise Administrative Monetary Penalty System. According to SARS, due to the result of numerous problems being experienced with the current penalty guideline and the changes, which will be implemented as a result of the modernisation initiatives within SARS, it was necessary to review the current penalty policy which resulted in radical changes being made. Any comments with respect to the proposed penalty policy are invited in writing, on a prescribed template, on or before 20 November 2009. In addition, as part of the modernisation programme an electronic penalty system is also being developed, which will have the effect of finalising penalties in a shorter period and more efficiently. A new form will be developed as part of this initiative which will result in the form DA 490 falling away when liquidating the penalty/forfeiture amount(s). National Ports Act – Correction Notice The Department of Transport published a correction notice in the Government Gazette in respect of the Directives in terms of Section 30(3) of the National Ports Act, 2005, where the text “National Ports Authority” is replaced with “Ports Regulator”. Wreck Permits – Oosterland and Waddinxveen The South African Heritage Resources Agency published a notice in the Government Gazette in respect of the proposed issuing of permits for the excavation of the wrecks of the Oosterland and the Waddinxveen, which sank in Table Bay, Cape Town, in 1697. Written comment is due by 13 November 2009. The Proposed Creation of Tariff Chapter 99 The proposed creation of the introduction of Tariff Chapter 99 – “Miscellaneous Classification Provisions”, and the imposition of Tariff Heading 99.92. The notice reads as follows: “The Additional Notes for heading 99.92 relate to Stores for Foreigngoing Ships and Aircraft: 1. (a) Any word or expression in this item in relation to stores shall have the meaning assigned thereto in section 38A and the rules for that section. (b) Goods in free circulation supplied as stores to a foreign-going ship or aircraft shall be cleared for export in terms of the provisions of heading 99.92 and not in terms of any other heading in Part 1 of Schedule No.1. 2. Heading 99.92 does not apply to the following goods that shall be cleared in accordance with the headings of Chapter 1 to Chapter 97 of Part 1 of Schedule No. 1: (a) Any goods supplied as spares or equipment; (b) Bonded goods; (c) Goods prohibited or restricted as contemplated in section 113; (d) Alcoholic beverages and tobacco products that are goods in free circulation; and (e) Fuel levy goods. Comment is due by 30 October 2009.
