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: riaan.de.lange@za.pwc.com PricewaterhouseCoopers Customs & International Trade (CIT) consultancy.
Revenue Laws
Amendment Act
The Revenue Laws Amendment Act, 32 of 2004 and the Second Revenue Laws Amendment Act, 34 of 2004 were promulgated on 24 January 2004. The amendments to the Customs and Excise Act, 91 of 1964 will be detailed in future columns.
Proposed redraft of Schedule No.6 of the Customs & Excise Act
The South African Revenue Service (“SARS”) has extended an invitation to industry to comment on the proposed redrafting of Schedule No.6 of the Customs and Excise Act, 91 of 1964 (“the Act”) i.e. “Rebate and Refunds of Excise Duties and Fuel Levy”.
All comments should be emailed to Ispreeth@sars.gov.za, no later than 15 February.
No rule amendments
– 28 January
Rule amendments
– 24 January
Amendment to the rules of Section 39 of the Act i.e. “Completion and Presentation of Clearing and Related Documents”, through the substitution of rule 39.08 to 39.13 with “The clearer shall, before any bill of entry is delivered to the place indicated by the Controller, insert in the field provided therefor the customs and excise client number issued to the clearing agent, importer or exporter, as the case may be. Application for such a number shall be made to the Office on a form DA185 (Application form: Licensing/Registration of Customs and Excise Clients) and the application annexure(s), and any subsequent change or contemplated change of any of the particulars furnished or a request for cancellation of such client number shall be reported on such form”.
The deletion of Forms DA25A i.e. “Voucher of Correction – Bill of Entry – For Export of South African Products (Ex Warehouse)”, DA26A i.e. “Voucher of Correction – Bill of Entry – For Export of Imported Goods (Ex Warehouse)”, and DA163 i.e. “Application for a Customs Code Number”, in item 202.00 of the Schedule of the Rules.
No tariff amendments – 28 January
Tariff amendments
– 27 January
Government Gazette Notice No.R.1440 of 17 December 2004 is amended by the substitution of statistical unit “u” against subheading 6209.20 i.e. “Babies’ Garments and Clothing Accessories – Of Cotton” for statistical unit “kg” and by the substitution of statistical unit “kg” against heading 65.03 i.e. “Felt Hat and Other Felt Headgear, Made From the Hat Bodies, Hoods of Plateaux of Heading No.65.01, Whether or Not Lined or Trimmed”.
Tariff applications – Response due
Rebate of the customs duty (duty) on:
• Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes of polymers of propylene, mono-axially oriented, in rolls of a width not exceeding 20cm, classifiable in tariff subheading 3919.10
• Other plates, sheets film, foil and strip, of polymers of propylene, of a thickness of
0.012 mm or more but not exceeding 0.06 mm, not heat shrinkable, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, classifiable in tariff subheading 39202.20;
• Non woven, impregnated, coated, covered or laminated with plastics, of a mass exceeding 25g/m2 but not exceeding 150g/m2, classifiable in tariff subheading 5603.1; and
• Knitted textile fabrics impregnated, coated, covered or laminated with plastics (excluding those of heading 59.02), of a mass of less than 200g/m2 and a width or circumference exceeding 200mm, classifiable in tariff subheading used in the manufacture of disposable napkins for babies i.e. disposable baby diapers.
