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 Effecting European
Union Refunds Two months have passed since we last informed readers of the retrospective enlargement of the European Union (EU) to include a further ten (10) member states – bringing the number to twenty-five (25). The retrospective enlargement was effective from 1 May 2004. As a consequence of the amendment to the South African Harmonised Customs and Excise tariff, all South African importers of products from the ten (10) EU member states on which it paid customs duties can claim a refund of the customs duties. It is evident that there are still importers and clearing and forwarding agents who have not effected any refund claims. It is important to bear in mind that such refund claims will lapse if not effected within the South African Revenue Service (SARS) time frames. It will not be in anyone’s interest to procrastinate, other than of course that of SARS. On another related matter, with the introduction of a Free Trade Agreement (FTA) with the four (4) member European Free Trade Association (EFTA) expected any time from July this year, readers are well advised to consider not only the potential future benefits, but also the associated documentary requirements. Effectively this will result in an EU of twenty nine (29) Member States. No Rule Amendments
– 17 March 2006 No Tariff Amendments – 17 March 2006 No Trade Remedy Amendments
– 17 March 2006 Trade Remedy Applications
– No Response Due