Duty calls

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 of
South African Tariff & Trade Solutions. E-mail: riaan@importsolutions.co.za The Revenue Laws Amendment Act , 2005 In the Government Gazette of 1 February 2006, No.102, the Presidency assented to the Act, amending amongst other things the Customs & Excise Act No.91 of 1964, (the Act). The amendments to the Act relate to the amendment and insertion of certain definitions • To further provide for the rate of rent i.r.o. goods in the State warehouse; • To further regulate provisions relating to goods removed in bond; • To amend the provisions regulating deficiencies in a customs and excise warehouse; • To provide for a tolerance when calculating the quantity of spirits in a container; • To provide for the levying of the Road Accident Fuel levy; • To amend certain rebate and refund provisions; • To amend the order in which instalments paid to the Commissioner are utilised; • To amend provisions relating to goods subject to a lien; and • To effect certain consequential amendments. The Revenue Laws Second Amendment Act, 2005 In the Government Gazette of 1 February 2006, No.103, the Presidency assented to the Act, amending amongst other things the Act. The amendments to the Act relate to: • The deletion of a provision for a right to appeal to the Minister of Finance where the Commissioner determines certain matters i.r.o. imported goods; The amendments also seek to: • amend the definition of “circumvention” in provisions relating to the export of certain goods; • prescribe requirements i.r.o. the removal in bond of cigarettes for transit through the Republic; • amend the heading i.r.o. of the provisions for limitation on refund claims; • further regulate internal administrative appeal; • amend provisions relating to notice of action and the period for bringing action; • delete certain restrictions i.r.o. the manufacture of excisable goods by natural persons for own use; • amend the long title to include Road Accident Fund levy; and • effect certain consequential amendments. DA185 – Application Form: Licensing/Registration This form serving as an application form to the South African Revenue Service (SARS) for licensing and the registration of Customs and Excise clients was introduced in March 2003. On 31 January 2006, SARS announced its intention to amend the form. Comments due by 28 February 2006. No Tariff Amendments
– 3 February 2006 Tariff Applications – Response Due Reduction in the rate of customs duty (duty) on electric arc furnace transformers. Reduction in the rate of duty on preparations put up as mollusc food. Rebate of the duty on plates, sheets, film, foil and strips, of polymers of vinyl chloride for further processing by means of embossing or surface coating. Rebate of the duty on narrow knitted mesh fabric of nylon or polyester used in the manufacture of peaked caps. Reduction in the rate of duty on other compression-ignition internal combustion piston engines (diesel or semi-diesel engines). Response due by 17 February 2006. No Trade Remedy Amendments
– 3 February 2006 Trade Remedy Amendment – 27 January 2006 Preliminary determination to terminate the investigation into the alleged dumping of detonating fuses and delay detonators, commonly known as shock tubes, originating in or imported from China. Trade Remedy Applications – No Response Due