WCO Recommended Changes to the HS Code in 2012 The World Customs Organisation (WCO) has released its 57-page document “Recommendation of the Customs Co-Operation Council (CCC) Concerning the Amendment of the Harmonised Commodity Description and Coding System”. The WCO Council adopted the Recommendation at its annual sessions in June 2009 and the Recommendation is now being promulgated. This means that Harmonised System Contracting Parties have six months to object to a recommended amendment. Mandatory Electronic Declarations In a letter dated 28 July 2008 the South African Revenue Service (Sars) announced the “Mandatory Electronic Submission of Declarations”. Due to its importance, the letter’s contents are reproduced. “1. Background – In the 2006 Budget it was announced that the Customs and Excise Act would be amended, inter alia, as follows: “Large clearing and forwarding houses, importers, carriers and other supply chain participants will be required to communicate electronically with Sars to facilitate risk management, reduce error rates and speed up processing.” As a result appropriate Rules were drafted requiring the mandatory electronic communication of: (i) vessel and aircraft schedule reports; (ii) vessel and aircraft arrival reports; (iii) manifests of cargo in respect of cargo carried to the Republic by ship, aircraft and train; (iv) outturn reports in respect of goods arriving in or unpacked at temporary storage facilities; and (v) goods declarations (i.e. bills of entry) submitted by accredited persons or non-accredited persons who submit in excess of 20 declarations a month to Sars. 2. Discussion – The requirement of mandatory electronic communication is a vital component of the Sars modernisation programme and is required in order to allow Sars automated systems to: (i) implement an automated risk profiling solution in respect of cargo reports and goods declarations received from importers, exporters, clearing agents, carriers and other supply chain participants for the purpose of performing timely and accurate risk assessments of such documents; (ii) function to their full design potential without the need to first convert paper reports or declarations to an electronic format (e.g. through data capturing); (iii) reduce error rates in data received (or converted) and to enforce standardisation of all data in accordance with the appropriate international standards and norms; and (iv) render an improved service to clients relating to turnaround times and predictability of Sars service delivery levels. The draft Rules relating to mandatory electronic communication were circulated for both internal and external comment on 6 July 2009 with a final date for submission of comments on 17 July 2009. Comments were received from internal as well as external clients. 3. Way forward – The rules will be published with effect from 1 August 2009. Please note that any applications for extension of time should be submitted to the branch office which will forward it, together with their recommendation, to this office.Any queries and correspondence relating to this matter should be addressed to hmarais@sars.gov.za.” Customs Refunds – BLNS Border Posts Tariff Amendments – Solid Plate Stoves The creation of manufacturing rebates (rebate items) for electric heating resistors for the manufacture of solid plate stoves, solid plate hobs and solid plate tabletop cookers of heading 85.16; and solid plates for the manufacture of stoves, hobs and tabletop cookers of heading 85.16.
