Draft Rule Amendment for Duty Free Shops On 14 May 2009 the South African Revenue Service (Sars) published draft rule amendments in respect of Duty Free Shops. The proposed amendments are for Rule 21.04 for the rules numbered 21.04 followed by further digits relating to special customs and excise storage warehouses licensed as duty and tax free shops. (1) Rule 21.04.05 – Storage of and Marking and Ticketing, Labelling or Otherwise Marking of, Duty and Tax Free Goods; (2) Rule 21.04.06 – Prohibited or Restricted Goods; (3) Rule 21.04.07 – Persons to whom Duty and Tax Free Shops may Sell Goods Stored in a Customs and Excise Storage Warehouse; (4) Rule 21.04.08 – Packing and Sealing of Goods Purchased by Inbound Travellers; (4) Rule 21.04.09 – Sales in Duty and Tax Free Shop; (5) Rule 21.04.01 – Delivery of Form SAD500 in respect of Bonded Goods Received in the Special Customs and Excise Warehouse that have been Sold as Contemplated in these Rules; (6) Rule 21.04.11 – Inventory Control; (7) Rule 21.04.12 – Keeping of Books, Accounts and Documents; and (8) Rule 21.04.13 – Transitional Arrangements. Comment is due by 22 May 2009. Draft Amendment in respect of Schedules 4 & 6 On 14 May 2009 Sars published draft amendments to Rebate Item 407.02, Rebate Item 412.28, Rebate Item 624.70, and Rebate Item 635.00. Rebate Item 407.02 – Goods Imported as Accompanied Passengers’ Baggage, Including Goods Obtained at a Licensed Inbound Duty Free and Tax Free Shop Either by Non-Residents or Residents of the Republic and Cleared at the Place where such Persons Disembark or Enter the Republic; Rebate Item 412.28 – Goods Supplied by a Licensee of a Special Customs and Excise Storage Warehouse Licensed as a Duty and Tax Free Shop; Rebate Item 624.70 – Excisable Goods Supplied by a Licensee of a Special Customs and Excise Storage Warehouse Licensed as a Duty and Tax Free Shop; and Rebate Item 635.00 – Excisable Goods Supplied by a Licensee of a Special Customs and Excise Storage Warehouse Licensed as a Duty and Tax Free Shop. Comment is due by 22 May 2009. Draft Amendment – Form DA185.4b4 On 14 May 2009 Sars published draft amendments in respect of Form DA185.4B4. The amendments relate to the Licensing Client Type 4B4 – Special Storage Warehouse. Comment is due by 22 May 2009. Rule Amendment (DAR/50) – 08 May 2009 In a Government Gazette dated 08 May 2009 Sars published an amendment to the Rules of the Customs and Excise Act. The retrospective amendment to 17 April 2009 relates to a notice that appeared in the Government Gazette of that date, and inserts the letter TOL in the Purpose Code column opposite the wording Transfer of Liability: Ordinary Levy. Consider a Tariff Application In recent weeks I have received a number of emails and telephone calls enquiring about the process for applications in respect of the increase in the rate of customs duty, the reduction in the rate of customs duty, or the creation or removal of manufacturing rebates. In part this could be attributed to the fact that manufacturers and importers alike are considering their value chain and investigating all costs with a view to removing all inefficiencies from the chain. Over the next few issues I will cover the process in more detail
