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. Draft Taxation Laws Amendment Bill, 2005 National Treasury and the South African Revenue Service (SARS) have released the draft Revenue Laws Amendment Bill, 2005 for public comment. Written comment is required by 4 April. Such comments should be directed to Ms. Pearl Malumane at pearl.malumane@treasury.gov.za or Ms. Christell Brodrick at cbrodrick@sars.gov.za. VAT Export Incentive Scheme – Response due SARS has reviewed the Value-added Tax (VAT) Export Incentive Scheme and released a draft copy for public comment. Comment on the draft is due on 15 April. Such comments should be directed to Ms. A. Herbst at aherbst@sars.gov.za. 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 and Drawback item 521.00 with respect to carbon black as a result of the existing anti-dumping duties on carbon black. Response due by 1 April 2005. No Rule Amendments – 24 March No Tariff Amendment – 24 March Tariff Applications – Response due The review of the customs tariff dispensation on wheat, wheat flour and downstream products thereof, classifiable under tariff subheadings 10.01, 11.01, 11.03, 11.04, 18.06, 19.01 and 23.02. The application was launched by ITAC. Response due by 8 April 2005. An increase in the rate of duty on reach stackers of the boom type for container handling of a mass not exceeding 6 000kg. An increase in the rate of duty on supports for split roller bearing housings from free of duty to 10% ad valorem. An increase in the rate of duty on bearing housings whether or not fitted with a support, for split roller bearings from free of duty to 10% ad valorem. Revision of the duty on sugar confectionery, including white chocolate, not containing cocoa. A reduction in the rate of duty on other self-propelled work trucks fitted with lifting and handling equipment. A 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. A reduction in the rate of duty on vehicles of the open body tubular frame type from free to 36% ad valorem. Rebate of the duty on fresh chilled or frozen salmon, for the further processing thereof as envisaged in terms of heading 0304.03.05. Response due by 1 April 2005. Anti-dumping Application – Response due Notice of the initiation of an investigation into the alleged dumping of clear drawn and float glass, classifiable under tariff subheadings 7004.90.90, 7005.29.17, 7005.29.23, 7005.29.25 and 7005.29.35, originating in or imported from Indonesia. Response due by 4 April 2005. No Anti-dumping Amendments – 24 March Note: This is a non comprehensive statement of the law. No liability can be accepted for errors and omissions.
