DUTY CALLS

Customs Tariff
Check™
Our intention when we
launched this column in
2001 was to provide you
with an insight into the
changes and proposed
changes to the South
African customs and
excise environment in a
concise form. Due to the
magnitude and extent of
the changes and proposed
changes published in
recent years, Customs Buzz
was created to provide for
a more detailed insight.
The effectiveness of
Duty Calls relies on you to
read it in order to establish
whether your business
is or will be potentially
impacted, and then to
determine the nature and
extent of the impact. What
if we could now assist in
making the connection for
you, and inform you when
you are affected?
Simply let us know
via email (dutycalls@
nowmedia.co.za) your
tariff subheadings
(tariff codes) and we will
endeavour to let you know
of any amendments or
proposed amendments to
your tariff subheadings.
This would include
advising of the initiation
of a tariff application
(investigation) for the
proposed increase and
or reduction in the rate
of customs duty or for
the rebate of customs
duty, as well as the tariff
amendments that result.
We could also let you know
of the initiation of a trade
remedy investigation –
dumping, countervailing or
safeguard – and the tariff
amendment that would
result. In the instance of
trade remedies and the
increase and decrease in
the rate of customs duty,
the country of origin of
the imported product is
important.
Our notification would
not only be restricted to
tariff and trade remedies
– there are a number of
departmental and agency
notices affecting imports,
exports and domestic
manufacture that tend to
go largely unnoticed.
Correction Customs
Tariff 2015
Following its publication
on 10 September 2014
of the draft tariff phasedowns
for 2015 and other
amendments proposed
for Schedule Nos 1, 2,
3 and 4 to the Customs
and Excise Act, the South
African Revenue Service
(Sars) on 17 September
2014 announced that
three documents had been
replaced and a new one for
anti-dumping on plastic
items under Tariff Chapter
39 had been added. The
date for comment remains
unchanged, 08 October
2014.
Industrial Policy
Projects
On 18 September 2014 Sars
invited comment on the
Draft Interpretation Note
(Section 12I of the Income
Tax Act) on Additional
Investment and Training
Allowances for Industrial
Policy Projects, which is
due by 14 November 2014.
Section 12I provides for
the deduction of additional
investment and training
allowances from the
income of a company
carrying on an “industrial
project” which qualifies
as an “industrial policy
project”.
Duty Calls’ Watch
List
Comment on the alleged
dumping of portland
cement from Pakistan is
due by 02 October and
on the draft rules of the
Customs Control Act, 2014
by 26 September 2014.