No liability is accepted for errors or omissions. Tariff amendments - 4 October 2002 The general rate of duty on textiles and articles thereof, pertaining to Chapters 51 to 63 is amended. The rates of duty on maize (corn) and on maize flour, classifiable under tariff subheadings 1005.10, 1005.90 and 1102.20, are reduced from 13.74c/kg to 4.36c/kg and from 20.61c/kg to 6.54c/kg, retrospectively. Amendment of the Customs and Excise Act - 1 October 2002 The amendment of the rules for section 19A of the Act in respect of the special provision of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored. An interpretation of the change will be provided in next week's issue. Amendment of the Customs and Excise Act - 20 September 2002 In a recent issue, the announcement of certain amendments to the provisions regarding the treatment of bonded goods i.e. section 64D of the Customs and Excise Act was mentioned. The amendment of the provisions has been examined and the changes are summarised below. The definition of "bonded goods" is amended; The requirement for licensed "removers in bond" has been changed with regard to the following: Circumstances where licensed "removers in bond" are not required are specified. Rebated goods are specifically excluded from the above changes. The provisions above also exclude beer, spirits and fuel levy goods. Rule 64D.05(4) provides for the application of the exemptions listed above. Provisions regarding the documentation required for removals in bond are amended. The Rules prescribing the examination of goods removed in bond are amended. Provisions covering security that is required for goods being removed on a road vehicle are amended. A pro-forma bond is provided for a consignor wishing to provide security for goods being removed in bond. Provisions covering the information required for the bond are inserted. Sub-contractors are provided for in Rule 64D.19. Additional information i.r.o. tyre imports The South African Revenue Service (SARS) has informed that it intends to request importers of tyres to provide additional information on the bill of entry. Importers are invited to provide the SARS with comments by no later than 14 October 2002. Page 15 for additional amendments Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
