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 Jet Intelligence. E-mail: riaan@tariff.co.za Revenue Laws Amendment Bill – B43-2007 On 01 November 2 007 the South African Revenue Service (SARS) published the Revenue Laws Amendment Bill, B43-2007 for public comment. In terms of the proposed changes to the Customs and Excise Act 91 of 1964 (the Act), the new bill seeks to: ● Insert a definition of a person; ● Provide for procedures applicable to the movement of goods in terms of the Southern African Customs Union (SACU) Agreement; ● Effect textual amendments to the prohibitions in respect of the direct financial interest of an officer; ● Amend certain references in the exclusions applicable to the disclosure of information; ● Amend provisions in respect of the detention of goods; ● Amend provisions relating to a place outside South Africa which is deemed to be a place of entry for goods consigned to South Africa; ● Effect textual amendments to the provisions for Industrial Development Zones (IDZ); ● Effect amendments to the provisions regulating the disposal of goods on failure to make due entry; ● Effect amendments for goods imported in contravention of any law and seized and abandoned goods, consequential to the introduction of provisions for the administration of counterfeit goods in Chapter XB; ● Amend requirements in respect of declarations of origin in respect of certain imported goods; ● Insert a definition relating to non-reciprocal preferential tariff treatment of goods exported; ● Amend provisions relating to tariff determinations; ● Amend provisions relating to international agreements; ● Delete obsolete references to provisions in respect of customs union agreements; ● Effect certain textual and consequential amendments to provisions relating to appeals and other procedures for which Chapter XA provides; ● Insert a new Chapter XB providing for powers, duties and procedures in connection with counterfeit goods, and to amend provisions relating to the registration of vehicles reimported into South Africa; ● Delete a section dealing with counterfeit goods; ● Effect textual and consequential amendments regarding the making of rules; and ● Effect certain textual and consequential amendments. Revenue Laws Amendment Bill – B42- 2007 On 01 November 2 007 Sars published the Revenue Laws Amendment Bill, B42-2007, for public comment. In terms of proposed changes to the Act the bill seeks to: ● Amend certain definitions; ● Substitute obsolete references to provisions in respect of customs union agreements; ● Insert provisions regarding the collection of air passenger tax by the operator or his or her agent and circumstances in which liability will cease; ● Amend provisions regarding the value for duty purposes of imported goods; ● Effect amendments to the provisions regarding the value for excise duty purposes of goods manufactured in South Africa; ● Effect consequential amendments in respect of the amendment of the definition of “excise duty” and certain contextual amendments to the provisions authorising rebates and refunds in terms of the Schedules of the Act; and ● Delete references to a fine and certain provisions. Duty calls Note: This is a non comprehensive statement of the law. No liability can be accepted for errors and omissions.
