A weekly summary of the main changes to the South African tariff dispensation and amendments to customs and excise legislation. Compiled by Riaan de Lange. E-mail: rian.de.lange@za.pwc.com PricewaterhouseCoopers Customs & International Trade (CIT) consultancy. Proposed Redraft of Schedule No.6 of the Customs & Excise Act The South African Revenue Service (SARS) has invited industry comment on the proposed redrafting of Schedule No.6 of the Customs and Excise Act 91 of 1964 i.e. “Rebate and Refunds of Excise Duties and Fuel Levy”. All comments should be submitted to Ms. Lita Spreeth at email address lspreeth@sars.gov.za, no later than 15 February 2005. There were no rule amendments – 14 January Tariff amendments – 17 December The notes on Tariff Chapters 1 to 98, the tariff headings, the tariff subheadings, and description of Chapters 1 to 98 have been amended. The purpose of the amendment is to align Part 1 of Schedule No.1 i.e. “Ordinary Customs Duty” with the legal provisions and structure of the Harmonised System Nomenclature and the Explanatory Notes and is purely editorial in nature. Tariff amendments – 14 January Rebate Item 460.17 provides for the temporary rebates of the customs duty (“duty”), and Rebate Item 460.17/87.00/03.02 for imported motor vehicles designed or adapted for use by physically handicapped persons. This is subject to the issue of a permit by the International Trade Administration Commission of South Africa (ITAC). The rebate item has been amended so that it no longer provides for a full rebate of the duty, but the ad valorem customs duty in terms of Schedule No.1 Part 2B i.e. luxury tax, is now no longer rebated. Tariff Amendments – 13 January The general and European Union (EU) rates of duty on maize are increased from 3.168c/kg to 8.424c/kg and on maize flour from 4.750c/kg to 12.636c/kg respectively. Tariff Applications – Response due The increase in the duty on clutches and parts thereof, identifiable for use solely or principally with tractors (excluding road tractors) classifiable under tariff subheading 8708.93.10, from free of duty to 20% ad valorem. The applicant is Pretoria Clutch & Brake Specialists (Pty) Ltd. The rebate of the duty on ter- and copolymers of propylene in a primary form, classifiable under tariff subheading 3902.30, for the manufacture of plates, sheets, films, foil and strips of biaxilly oriented propylene of tariff subheading 3920.20. The applicant is Treofan (Pty) Ltd. The amendment of Rebate item 317.05/00.00/01.00 that reads “Goods of any description (excluding tractors)”, to read “Goods of any description (excluding tractors and clutches and parts thereof, identifiable for use solely or principally with tractors (excluding road tractors) of tariff subheading 8708.93.10”. The applicant is Pretoria Clutch & Brake Specialists (Pty) Ltd. Response due by 21 January 2005 No anti-dumping Amendments – 14 January Anti-dumping Amendments –14 January The anti-dumping duties on sinks, of stainless steel, imported from or originating in Egypt, the Republic of Korea and Malaysia are withdrawn, with retrospective effect from 17 December 2004, as the anti-dumping duties of these tariff subheadings expire on this date.
