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 New DA70 Form – Provisional Payment The South African Revenue Service (SARS) has announced the introduction of a new DA70 form i.e. “Application to Make Provisional Payment” with effect from 22 November 2006. The new form is the result of a consultation process which SARS initiated during May/June of this year, subsequently republishing the form for comment in September/October of this year. VAT Interpretation Note - Documentary Proof: Export SARS has announced that following a review of the Value Added-tax (VAT) Interpretation Note No.31 of 31 March 2005 it has proposed changes which are now contained in the VAT Draft Interpretation Note No.31. The Interpretation Note provides guidelines on what documentation a vendor must obtain and retain in order to substantiate to the Commissioner for SARS that the vendor can apply the zero rate of VAT for the supply of goods and services. Comment is due by no later than 31 January 2007. Anti-dumping Regulations – Comment Due In a recent Government Gazette the International Trade Administration Commission of South Africa (ITAC) published draft amended anti-dumping regulations (the regulations) for public comment. All interested parties have been invited to provide ITAC with comment by 04 December 2006. No Tariff Amendments – 24 November 2006 Tariff Applications – Response Due Reduction in the rate of customs duty (duty) on spark plugs with a thread diameter of 18mm or more combined with a thread reach of 19mm or more from 7.5% ad valorem to free of customs duty. Rebate of the duty on soya cake derived from the extraction of soya bean oil. Rebate of the full duty less 0.091/l on fully refined preparations (commonly known as reformate) produced by a catalytic reforming process for the manufacture of petrol of tariff subheading 2710.11.02. The proposed reduction in the rate of duty on babies’ booties from 30% ad valorem or 500c/2u to free of customs duty, by the creation of an additional 8-digit tariff subheading. Response due 15 December 2006. No Trade Remedy Amendments – 24 November 2006 Trade Remedy Applications – No Response Due No Rule Amendments – 24 November 2006
