Tariff Amendments – HS January 2011 It has been on the Duty Calls “Watch List” for quite some time now. So, if you have not taken the time to analyse the tariff amendments to the South African Harmonised Tariff (HS) that will be introduced on 01 January 2011, then you need to do so. The tariff amendments to the Schedules to the Customs and Excise Act (the Act) are in respect of Schedule No.1 Part 1, Schedule No.1 Part 2A, Schedule No.1 Part 2B, Schedule No.1 Part 3A, Schedule No.1 Part 3B, Schedule No.1 Part 5A, Schedule No.1 Part 5B, Schedule No.2, Schedule No.3 Part 1, and Schedule No.6. Tariff Amendments – Fabrics On 03 December 2010 the South African Revenue Service (Sars) implemented the following Rebate Items in Schedule No.3 to the Act, which are now subject to a permit: (i) Rebate Item 311.12/60.05/01.04 - Warp knit fabrics (including those made on galloon knitting machines) (excluding those of headings 60.01 to 60.04), in such quantities, at such times and subject to such conditions as the International Trade Administration Commission of South Africa (Itac) may allow by specific permit; and (ii) Rebate Item 311.12/60.06/01.04 - Other knitted or crocheted fabrics, in such quantities, at such times and subject to such conditions as Itac may allow by specific permit. Rule Amendments – Warehouse On 03 December 2010 Sars announced the amendment of Rule 19A.06(f) to the Act in respect of the submission of accounts by licensees of customs and excise warehouses restricted for special or limited purposes. Data Clean-Up Phase 2 In a letter dated 24 November 2010 Sars announced that in order to initiate the second phase of the data cleanup initiative, which was previously communicated in letters dated 08 December 2009 and 01 March 2010, an electronic (e-filing) facility is required. The letter indicates that due to other year end priorities the completion of this facility and therefore the second phase of the data clean-up have been postponed from the initial date of 08 November 2010 until further notice. Customs Website Survey Readers are reminded of the Sars Customs Website Survey which is available at http://www.sars.gov. za/home.asp?pid=41698 and which provides the opportunity to rate the current website. Duty Calls’ “Watch List” Future amendments: Draft Excise Form DA260, with respect to wine. The DA forms and its annexures relate to SOS warehouses, OS warehouses, and SVM warehouses. Anti-dumping duty on paper insulated lead covered electric cables originating in or imported from India. Tariff application for the amendment of the tariff subheadings for monitors. Rules for the Electricity Levy (Schedule No.1 Part 3B to the Act).
