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. Proposed redraft of Schedule No.6 of the Customs & Excise Act The South African Revenue Service (“SARS”) has invited 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 submitted to Ms. Lita Spreeth - lspreeth@sars.gov.za, - no later than 15 February. 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 under tariff subheading 5903.90 used in the manufacture of disposable napkins for babies i.e. disposable baby diapers. Response due by 4 March. Rebate of the duty on a range of components used for the manufacture of gas heaters and electrically fan assisted gas heaters. The applicant is Nu-World Industries (Pty) Ltd. Rebate of the duty on cotton fibers, not carded or combed, ginned but not further processed, of a length exceeding 28,00 mm but not exceeding 35,9 mm in such quantities, at such times and subject to such permit conditions as the Director-General: National Department of Agriculture, may allow by specific permit. The applicant: South African Cotton Textile Manufacturers Association. Response due by 25 February. Tariff Applications – Correction Notice Rebate 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. Response due by 11 February. No Anti-dumping Amendments –4 February Customs Tip – Passenger Declaration Form Readers are reminded to register their valuables such as cameras, jewellery, laptops, video cameras etc, before departing from South Africa, in order to ensure that there is no dispute of their origin on their return to South Africa. Accordingly, such items should be presented to the nearest Customs office for identification and registration on a form DA 65 i.e. “Passenger Declaration Form” before departure from South Africa. This registration can also be undertaken by the Customs officer and/or immigration officer in the international departures hall prior to handing in of baggage. Note: This is a non comprehensive statement of the law. No liability can be accepted for errors and omissions.
