DUTY CALLS

This is our first column of 2009. I trust that you have had a restful and peaceful festive season and that you are prepared for a challenging year. Any comments and suggestions that you may have are always welcome. Tariff Amendments – 01 January 2009 The South African Revenue Service (Sars) published a substantial list of rates of customs duties (duties) that were phased down with effect from 01 January 2009. The proposed tariff amendments that were published in a number of parts include (i) Phase-down of the duty (Part 1) in Schedule No. 1 in respect of Tariff Chapters 02 to 39; (ii) Phase-down of the duty (Part 2) in Schedule No. 1 in respect of Tariff Chapter 40 to Tariff Heading 59.10; (iii) Phasedown of the duty (Part 3) in Schedule No.1 in respect of Tariff Headings 59.11 to 84.15; and (iv) Phase-down of the duty (Part 4) in Schedule No. 1 in respect of Tariff Heading to 84.18 to Tariff Chapter 98. Tariff Amendments – 19 December 2008 The General, European Union (EU), European Free Trade Area (EFTA) and the Southern African Development Community (SADC) rates of customs duty (duty) on sugar were decreased from 1.3c/kg to free of duty (0%). The General, EU and EFTA rates of duty on wheat and meslin flour were decreased from 2% ad valorem to free of duty. The description of Rebate Item 311.02/63.09/01.04 has been amended to include “(excluding those containing cotton)”. The description of Rebate Item 311.18/63.09/01.04 has been amended to include “(excluding brassieres, girdles, corsets, braces, suspenders, garters, jackets, blazers, jerseys, pullovers, cardigans, overcoats, car-coats, raincoats, anoraks, ski-jackets, duffle-coats, mantles, parkas, swimwear, socks and similar clothing articles)”. Rebate Items 460.17; 460.17/00.00/02.00; 460.17/87.00/ 03.02; 460.17/87.00/04.02; 460.17/87.02/01.04; 460.17/ 87.03/01.04; 460.17/87.03/02.04; 460.17/87.04/01.04; 460 .17/87.06/01.04; and 460.17/8701.20/01.06 have been substituted in their entirety and Note 1 to the Productive Asset Allowance (PAA) provisions has been amended to exclude rented or leased buildings to qualify as productive assets. Drawback Items 537.00; 537.01/87.02/01.04; 537.01/ 87.03/01.04; 537.01/87.04/01.04; 537.01/87.06/01.04; 537 .01/8701.20/01.06; and 537.02/87.00/01.04 have been substituted in their entirety and Note 1 to the PAA has been amended to exclude rented or leased buildings to qualify as productive assets. Extension for Comments – Indian Exports In a notice in mid December 2008, the Department of Trade and Industry (the dti) once again invited interested parties in the agricultural, agro-processing, chemicals, metals, engineering, textiles and clothing, automotive and other economic sectors, to make submissions on their areas of interest regarding ongoing trade negotiations between the Southern African Customs Union (SACU) and India. The initial notice was published in the Government Gazette of 19 September 2008. The notice extends the deadline of 10 October 2008 to 27 January 2009. Levies on Fish & Fish Products - Comment Due The Department of Environmental Affairs and Tourism in the Government Gazette dated 19 December 2008 published the proposed increases and amendments in levies on fish and fish products for public comment. All interested parties are invited to submit presentations or comments by no later than 02 February 2009.