Customs Control Act Rules The South African Revenue Service (Sars) on 03 October 2014 released the “Third Batch” of draft Rules to the Customs Control Act No 31 of 2014, assented to on 21 July 2014, for comment by 14 November 2014. The draft Rules pertain to Chapters 21 (Confidentiality), 23 (Disclosures in terms of international agreements), 24 (Requests for information), 25 (Rules to facilitate implementation of this Chapter), 26 (Offences in terms of this Chapter), 27 (Purpose of this Chapter), 28 (Customs control of goods), 29 (Customs control of persons), 30 (Foreign-going vessels and aircraft passing through Republic without calling or landing) and 31 (Designation of places of entry and exit). The Comment Sheet, provided for comment, should be amended to ref lect the Chapters of the “Third Batch” and the due date for comment. Previously draft Rules were released for comment on 17 June 2014 and 04 August 2014. Draft Rules for Chapters 2 (Time of importation or exportation and of arrival or departure), and 22 (Disclosure to authorised recipients) have not yet been released. 17 year rule As at 03 October 2014, collectively 29 draft Rules to the Customs Control Act had been published for comment. All things being equal it would take just about 17 years for all the Rules to be published. This does not account for the draft Rules to the Customs Duty Act or the Customs and Excise Amendment Act. Wheat variable tariff Sars on 10 October 2014 announced an increase in the “General”, “EU” and “EFTA” rate of customs duty on wheat and wheaten, classifiable under tariff subheadings 1001.91, 1001.99, 1101.00.10 and 1101.00.90, in accordance with the variable formula tariff. The reasoning for the tariff is contained in the International Trade Administration Commission of South Africa (Itac) Minute M5/2014. Tariff subheadings 1001.91 3 and 1001.99 are increased to 15.7c/kg, and tariff subheadings 1101.00.10 and 1101.00.90 to 23.5c/kg. Paper tariff On 10 October 2014 Sars announced an increase in the “General” rate of customs duty, through the insertion of tariff subheadings, on certain paper products of paperboard coated, impregnated or covered with plastic or metal foil, classifiable under tariff 4811.59.05 and 4811.90.05 from 0% ad valorem (free) to 5% ad valorem and of the substitution of tariff subheadings 4811.59.10 and 4811.90.10. The reasoning for the tariff amendments is contained in Itac Report No.484. The application was lodged by Nampak Flexible Ltd on 23 May 2014 and took 140 days to complete. Duty Calls’ Watch List Comment on: (i) The Sunset Review of the anti-dumping duties on stainless steel sinks (7324.10) originating in or imported from the People’s Republic of China and Malaysia is due by 27 October 2014. (ii) The Price Preference System (PPS) for the exportation of scrap metal by 17 October 2014.
