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 Amendment to Penal Provisions of the Rules SARS has extended an invitation for comments in respect of its proposed amendment of 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 is to give effect to the amendment promulgated in the Revenue Laws Second Amendment Act. Comments are invited by no later than 2 May 2006. No Tariff Amendments
– 21 April 2006 Tariff Amendments
– 13 April 2006 The amendment of the notes of Rebate Items 470.03 and 521.00 to implement the recommendation of the International Trade Administration Commission of South Africa (ITAC) to allow carbon black to qualify under the Rebate Items. In terms of the revised notes future imports under Rebate Item 470.03 can be customs duty (free), but such import would still be liable for the payment of trade remedy duties i.e. anti-dumping duties. In terms of Rebate Item 521.00 the drawback of the duty can be claimed, but not the ad valorem customs duty, the surcharge, or trade remedy duties. Tariff Applications – Response Due Reduction in the rate of duty on preparations put up as salmon food from 20% ad valorem to free of duty. Response due by 25 May 2006. 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 fibres or the manufacture of headgear. Response due by 19 May 2006. No Trade Remedy Amendments
– 21 April 2006 Trade Remedy Applications – No Response Due No Rule Amendments
– 21 April 2006 Rule Amendments
– 13 April 2006 The insertion of Rule 7 i.e. report of arrival or departure of ships and aircraft, Rule 11 i.e. landing of unentered goods, and Rule 21 i.e. special customs and excise warehouses. The introduction of form DA1A i.e. cargo declaration (in respect of fish imported from foreign trawlers), and form DA1B i.e. account (for fish received into exports storage warehouse). The amendment of form DA70 i.e. Application to make provisional payment. The proposed amendment is to delete the obsolete reference to “regulations”, and to substitute all “admission of guilt” with “administrative penalties”. Response due by no later than 12 May 2006.