DUTY CALLS

Customs Duty Act Published On 10 July 2014 the first of the anticipated three new Customs and Excise Acts was published – the Customs Act No 30 of 2014. This follows the announcement by the South African Revenue Service (Sars) in January 2005 that it had commenced with the drafting of the new Customs and Excise Act after the conclusion of its research and policy development phase. The Customs Act No 30 of 2014, covering 199 pages, 13 Chapters and 229 sections, was assented to on 09 July 2014. The Act serves to provide for the imposition, assessment, payment and recovery of customs duties on imported goods imported or exported from South Africa. In terms of section 229 of the Act, it will come into operation on a date still to be announced. The publication of the Customs Control Act and the Customs and Excise Amendment Act are now awaited. Rules to the Act Deleted Sars on 11 July 2014 advised of the deletion of Rule 46.05 and Rule 49B.16 to the Customs and Excise Act No 91 of 1964. These amendments were necessary due to the deletion of two general Rebate Items in Schedule No 4 to the Act that were published in the Government Gazette of 20 December 2013 at the request of the Minister of Trade and Industry. Draft Rules – Customs Control Act Sars published draft Customs Control Rules for Chapters 1 and 3 to 10 of the proposed Customs Control Act. Comments are due by 29 July 2014. HS2017 On 11 July 2014 the World Customs Organisation (WCO) Council announced that at its 123rd/124th Sessions in June 2014 it had adopted a recommendation that listed recommended amendments to the Harmonised System (HS) nomenclature which will enter into force on 01 January 2017 (HS2017). HS2017 will be the 6th version of the HS since the Convention entered into force in 1983. HS2017 will enter into force for all HS Contracting Parties but will exclude any amendments objected to during the six-month timeframe. HS2017 includes 234 sets of amendments. Environmental and social issues are a major feature of these amendments due to the importance of the HS as a global tool for collecting trade statistics and monitoring trade. Duty Calls’ Watch List Comment on the continuation of the antidumping duties on (i) garlic imported from China; (ii) float and flat glass imported from China; (iii) polyester staple fibre imported from China; and (iv) float and flat glass from India is due by 28 July 2014. Comment on the investigation into the alleged dumping of wheelbarrows, originating in or imported from China is due by 28 July 2014. Comment on the proposed increase in the “General” rate of customs duty on helical springs is due 18 July 2014. Comment on the provisional payments (anti-dumping duties) on frozen bone-in portions of chickens originating in or imported from Germany, the Netherlands and the United Kingdom is due by 18 July 2014.