Customs Valuation – An Update In response to a request for an update on the proposed customs valuation amendments, the South African Revenue Service (Sars) Valuation: Legislative Interpretation division has advised as follows (please remember that Section 66 of the Customs and Excise Act (the Act) refers to “Transaction Value” and Section 67 of the Act to “Adjustments to Price Actually Paid or Payable”): “The changes to Sections 66(11)(a), 67(1)(e) and 67(4)(a) of the Customs Act, which were promulgated and published in the Government Gazette 31781 dated 8 January 2009, will come into operation on 1 October 2009 as the implementation date to be fixed by the President by proclamation (currently in the process of obtaining the Minister's approval/sign-off) in the Gazette. The amendment removes the words "in a container as defined in section 1(2)" and "are packed in a container as defined in section 1(2)", "if not so packed in a container" from the current wording of Sections 66(11)(a); 67(1)(e) and 67(4)(a) of the said Act. The effect of this amendment is that the place where the goods were 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 and the full cost of transporting the goods from an exporter's premises to the port or place where they are to be loaded on board a ship or any vehicle (e.g. inland freight charges) will be dutiable, thereby bringing it into line with break bulk cargo.” State Warehouse – New Customs and Excise Rules Sars has announced the insertion of Rules 17.06(a) and 17.06(b) to the Act relating to “Rent to be Paid on Goods in a State Warehouse – Date of Implementation”. (a) Notwithstanding the provisions in these rules relating to the payment of rent, with effect from 8 January 2009 no rent is payable in respect of any goods removed from a place deemed to be a State warehouse as contemplated in section 43 (2). [As a means of reference Section 43 of the Act relates to “Disposal of goods on failure to make due entry, goods imported in contravention of any other law and seized and abandoned goods”.] (b) Delivery of such goods is subject to rule 17.01(b)(ii). [As a means of reference Rule 17.01 to the Act relates to “Rent to be paid on goods in a State warehouse”.] Filament Lamps – Environmental Levy Sars has extended an invitation to all interested parties to provide comment in respect of the imposition of an Environmental Levy (Schedule No.1 Part 3C to the Act) for electric filament lamps. The Electric filament Lamps Notes to the Section are stated as: (i) “Any rate of environmental levy specified in this Section in respect of any goods shall apply to any such goods which are manufactured in the Republic or imported into the Republic”; (ii) “Any environmental levy payable in terms of this Section in respect of any goods specified therein shall be additional to any customs or excise duty payable in terms of Part 1 or 2 of Schedule No. 1”; and (iii) “Imported goods shall not be declared on separate bills of entry for the purposes of Parts 1, 2 and 3 of this Schedule”. Comments closed on 14 September 2009. Applications – Comment Due Plugs and sockets for the manufacture of insulated electric cables fitted with connectors. Response due by 16 October 2009. Clear drawn and float glass originating in or imported from the People’s Republic of China and India; a correction notice was published. Response due by 11 October 2009.
