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.
