DUTY CALLS is your weekly look at changes in the South African tariff dispensation and amendments to Customs and Excise legislation. This column aims to provide the reader with a summary of the main changes and is not intended to be a comprehensive statement of the law. No liability is accepted for errors or omissions. There were no tariff amendments published on 9 May Tariff amendments - 2 May Under Sections 60 (licence fees according to Schedule No.8) and 64F (licensing of distributors of fuel obtained from the licensee of a customs and excise manufacturing warehouse) of the Customs and Excise Act, 1964, Schedule No.8 has been amended with retrospective effect to 2 April 2003. Accordingly item 845.00 has been inserted in Schedule No.8 of the Act i.e. “Licences”. (see table above) The substitution of Note 7 under Part 1 (rebates and refunds of specific excise duties and fuel levy) of Schedule No.6 (rebates and refunds of excise duties and fuel levy) with: “7. Except where the Commissioner authorises on good cause shown payment of a refund granted in terms of any item of this Part to any other person on complying with such conditions as the Commissions may reasonably impose in each case, such refund shall be paid only to- a) the manufacturer of the goods or the person who paid the duty thereon on entry for home consumption; or b) the licensed distributor in accordance with the provisions of section 64F, item 609.28 and the rules for section 64F.” The substitution of Note 5 under Part 3 (rebates and refunds of fuel duty) of Schedule No.6 with: “5. Except where the Commissioner authorises on good cause shown payment of a refund of duty granted in terms of item of this Part to any person on complying with such conditions as the Commissioner may reasonably impose in each case, such refund shall be paid only to- a) the person who purchased and used the goods for the purpose specified in such item; or b) the licensed distributor in accordance with the provisions of section 64F, items 650,03 or 650.04 and the rules for section 64F.” Tariff applications - response due Rebate of the full customs duty (“duty”) on segmental ball plug valves, positioner and actuator contained in a single housing for use by the pulp and paper industry. Reduction of the duty on printing blankets with micro grounded surface in standard gauges of 1mm but not exceeding 2.58mm, and elasticity or stretching capability of not exceeding 0.7% at 500N/5cm from a rate of duty of 15 per cent ad valorem to free. Response due by May, 23. Rebate of the duty on leather, classifiable under Chapter 41, and woven or knitted fabrics, whether or not coated, covered or laminated, for the manufacture of upholstered furniture exclusively for export. Response on the application due by 16 May. Notice of the investigation of the withdrawal or phasing out of textile rebate provisions The Board has published a notice for the investigation of the withdrawal or phasing out of a range of textile rebate provisions. Response on application was due by 9 May.
