DUTY CALLS is your weekly look at changes in the South African tariff dispensation and amendments to Customs and Excise legislation. This column aims to provide the reader with a summary of the main changes and is not intended to be a comprehensive statement of the law. No liability is accepted for errors or omissions.
Amendments to the
Customs and Excise Act
- 17 August 2001
The rate of duty on diethylene glycol monobutyl ether acetate, ethylene glycol monobutyl ether acetate and amyl acetate is reduced from 15% to free. The rate of duty in respect of the Southern African Development Community (SADC) was free prior to the amendment.
The provision for a rebate of the duty on valves, for the manufacture of earth leakage relays, is withdrawn.
Licence and registration of customs and excise clients
The South African Revenue Service (SARS) has published an 'application form: licence/ registration of customs/excise client' and a 'guide for licence and registrations of customs and excise clients'. The application form DA185 is 13 pages in length and has been devised to replace the following forms:
l DA163: Application for a
customs code number.
l DA121: Application for
licensing as a clearing agent
l DA100: Application for licensing of a customs and excise warehouse or registration under Schedule 3/4/5/6.
l DA101: Supplementary
particulars i.r.o. registration under Schedule 3/4/5/6 or licensing of manufacturing
or special manufacturing
warehouse.
l DA102: Supplementary
particulars in respect of
licensing of customs and excise warehouse.
l DA131: Application for registration in terms of
item 470.03.
l DA46A1.02: Exporter's
application for registration for the purposes of the AGOA.
l DA46A1.03.: Manufacturer's application for registration for the purposes of the AGOA.
Copies of the application form and guide are available on request.
SARS bound by confidentiality
In a press release the SARS has stated that it is bound by the confidentiality provisions of the tax legislation and as a consequence cannot comment on any particular taxpayer's affairs.
In the course of implementing its mandate to collect taxes and duties for the government, SARS issues assessments and, where appropriate, applies for and executes search and seizure warrants.
Tariff applications -
still time to comment
Rebate of the customs duty on crude linseed oil for the manufacture of alkali refined linseed, modified linseed and putty oils. Response due by August 31, 2001.
Amendment of rebate item 310.02 to include polyethylene glycol (PEG), classifiable under tariff subheading 3404.20 with the rate of duty of 15% ad
valorem, which is used in the manufacture of specialised coated paper and paperboard. Response due by 24 August 2001.
Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
