New and Amended Tariff Subheadings for Seamless Tubing A tariff subheading has been created for lay-flat, seamless tubing made from polymers of ethylene with a thickness of 200 microns or more but not exceeding 300 microns, printed, having a burst pressure of less than 0,5 Mpa and an inside crosssection of 200 cm or more but not exceeding 500 cm. A tariff subheading has been amended to exclude lay-flat, seamless tubing made from polymers of ethylene with a thickness of 200 microns or more but not exceeding 300 microns, printed, having a burst pressure of less than 0,5 Mpa and an inside cross-section of 200 cm or more but not exceeding 500 cm from the payment of duty. New and Amended Tariff Subheading for Portable Toilets A tariff subheading has been inserted to make provision for portable toilets of plastics, with a mass not exceeding 5 kg and with a removable waste tank with a capacity not exceeding 20 litres. A tariff subheading has been amended to exclude portable toilets of plastics, with a mass not exceeding 5 kg and with a removable waste tank with a capacity not exceeding 20 litres, from the payment of duty. Standards for Control of Citrus Exports The Executive Officer of the Agricultural Product Standard has announced the proposed amendment of the “Standards and Requirements Regarding Control of the Export of Citrus Fruits”. The proposed amendment entered into force on 27 February 2009. Unpolished Diamonds - Import & Export The South African Revenue Service (Sars) published a Rule 200.03 to the Customs and Excise Act (the Act), with retrospective effect to 01 November 2008. The Rule is in respect of the places through which unpolished diamonds may be entered for import from or export to a BLNS country. BLNS refers to Botswana, Lesotho, Namibia, and Swaziland. The BLNS countries, with South Africa constitute the Southern African Customs Union (SACU). The places of importation and exportation are (i) Johannesburg; (ii) Kimberley; (iii) Kopfontein; (iv) OR Tambo International Airport; (v) Oshoek; (vi) Van Rooyens Hek; and (vii) Vioolsdrift. Vegetables Intended for Sale in South Africa The Department of Agriculture published a notice “Regulations Relating to the Grading, Packing and Marking or Fresh Vegetables Intended for Sale in the Republic of South Africa”. This is a very comprehensive document being 196 pages in length. Interpretation of Sections 75(14) and 76b In a letter dated 23 January 2009 Sars informed that prior to 08 January 2009 the proviso to Section 75(14) of the Act provided that any refund or drawback shall be limited as contemplated in Section 76B of the Act. Section 75 of the Act relates to “specific rebates, drawbacks and refunds of duty”, whilst Section 76B deals with the “limitation on the period for which refund and drawback claims will be considered and the period within which applications therefore must be received by the Controller”. According to Sars the intention of the legislature is further clarified in Section 76B of the Act as it applies “Notwithstanding any other provision of this Act…”. Application for Duty Increase Withdrawn The International Trade Administration Commission of South Africa (ITAC) informed of the withdrawal of the application for an increase in customs duties on tariff subheading 8528.71 by Altech UEC (Pty) Ltd.
