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. Tariff Policy Review – Response due The International Trade Administration Commission of South Africa (ITAC) has a policy not to issue customs duty (duty) rebate permits in terms of Rebate Item 470.03 i.e. “importation of goods for outward process” and duty drawback permits in terms of Drawback item 521.00 i.e. “reclaiming customs duty on exportation” with respect to carbon black as a result of the existing anti-dumping duties on carbon black. ITAC intends to investigate the withdrawal of this policy, which will allow Rebate Item 470.03 and Drawback Item 521.00 permits to be issued in respect of applications on carbon black. Response due by 1 April 2005. Interpretation Note: Zero Rating Goods and Services The South African Revenue Service (SARS) has published a draft Value-added Tax (VAT) Interpretation Note in respect of the “Documentary Proof Required for the Zero Rating of Goods and Services”. Response due by 11 March 2005. No Rule Amendments – 25 February No Tariff Amendment – 25 February Tariff Applications – Response due The increase in the rate of duty on reach stackers of the boom type for container handling of a mass not exceeding 6 000kg. The applicant is Bond Industries. The increase in the rate of duty on supports for split roller bearing housings with a spherical inner diameter of 100mm or more but not exceeding 400mm from free of duty to 10% ad valorem. The applicant is O.E. Bearings (Pty) Ltd. The increase in the rate of duty on bearing housings whether or not fitted with a support, for split roller bearings with a shaft size of 35mm or more but not exceeding 200mm and a spherical outer diameter of 100mm or more but not exceeding 400mm from free of duty to 10% ad valorem. The applicant is O.E. Bearings (Pty) Ltd. Revision of the duty on sugar confectionery, including white chocolate, not containing cocoa. The applicant is the South African Chocolate and Sweet Manufacturers Association. The reduction in the rate of duty on other self-propelled work trucks fitted with lifting and handling equipment. The reduction in the rate of duty on forklift trucks, previously “Other Self-propelled Trucks of a mass exceeding 6 000kg”, of a mass exceeding 10 000kg. The reduction in the rate of duty on vehicles of the open body turbular frame type, with an engine capacity not exceeding 250cm3 and a vehicle mass not exceeding 250kg, from free to 36% ad valorem. The applicant is X-Treme Off-road Karts. Rebate of the duty on fresh chilled or frozen salmon, for the further processing thereof as envisaged in terms of heading 0304.03.05. The application was brought on behalf of Blue Atlantic Trading (Pty) Ltd, Breco (Pty) Ltd, Diamant Quality Products CC, Greys Marine CC, Lusitania Food Products (Pty) Ltd, Salmo Smoke House, Scansa Trade (Pty) Ltd, Three Stream Smoke House (Pty) Ltd and Woolworths (Pty) Ltd. Response due by 1 April 2005. Anti-dumping Amendments –25 February The description of monoglazed poster paper and paperboard, originating in or imported from Brazil and Poland, is amended to exclude all forms and sizes of monoglazed poster paper and paperboard from the payment of anti-dumping duties. The provisions in question are 210.02/4802.5/03.05, 210.02/4802.5/07.05, 210.02/4802.5/08.05, 210.02/4802.5/09.05 and 210.02/4802.5/10.05. Note: This is a non comprehensive statement of the law. No liability can be accepted for errors and omissions.
