Amendment of Rebate Item for Caustic Soda The South African Revenue Service (SARS) has announced the withdrawal of two (2) rebate items in respect of the customs duty (duty) free importation of sodium hydroxide, also known as caustic soda, used in the manufacture of uncoated paper and paper-board, toilet or facial tissue stock, towel or napkin stock, and paper and paperboard, coated on one or both sides with kaolin (China clay). One of the rebate items has been deleted with retrospective effect to 10 September 2001, and the other with retrospective effect to 13 February 2004. Both rebate items have been replaced with a single rebate item, the insertion of which has been made retrospective to 10 September 2001. Amendment to Penal Provisions of the Rules SARS has invited comment on its proposed amendment to the rule of Section 96 of the Customs & Excise Act (the Act), 91 of 1964 i.e. Penal Provisions, and the introduction of form DA96 i.e. Notice in Terms of Section 96(1)(a) of the Customs and Excise Act, 1964. This section of the Act refers to “Notice of action and period for bringing an action”. This Section deals with the notice of an action and the period for bringing the action where judicial proceedings are instituted against the State, the Minister of Finance, the Commissioner for SARS, or an officer. In essence the proposed rule amendment and the introduction of form DA96 will give effect to the amendment promulgated in the Revenue Laws Second Amendment Act. Closing date for comments is 2 May 2006. No Tariff Amendments – 13 April 2006 Tariff Applications – Response Due Increase in the rate of customs duty on tools of two or more put up in sets for retail sale from free of duty to 20% ad valorem. Response due by 19 May 2006. Rebate of the customs duty on other woven fabrics of synthetic fibers or the manufacture of headgear. Response due by 19 May 2006. No Trade Remedy Amendments – 13 April 2006 Trade Remedy Applications – No Response Due No Rule Amendments – 13 April 2006 Rule Amendments – Response Due Response on the proposed amendment of the penal provisions of the rules of the Act i.e. Section 96(1)(a) due by no later than 2 May 2006.
