Welded Link Chain Dumping – Termination On 09 May 2014 the South African Revenue Service (Sars) announced the deletion, effective on the day, of the anti-dumping duties (anti-dumping items 215.02/7315.82.03/01.08 and 215.02/7315.82.03/02.08) on welded link chain ranging in size from 4mm to 10mm, classifiable under tariff subheading 7315.82.03, originating in or imported from the People’s Republic of China. Door and Window Frame Duty Sars on 09 May 2014 announced the amendment of a tariff description and the insertion of two tariff subheadings for fittings for windows, doors and door frames, effective on the day. The amendment of the tariff description relates to tariff subheading 8302.30.30, and the insertions to tariff subheadings 8302.41.10 and 8302.42.10. Export Control Guidelines On 09 May 2014 the International Trade Administration Commission of South Africa (Itac) published a draft amendment to the export control guidelines on the exportation of ferrous and non-ferrous waste and scrap, on which comment is due by 30 May 2014. Two taxation papers released for comment National Treasury on 29 April 2014 released the carbon offsets paper and on 05 May 2014 the review of the taxation of alcoholic beverages in South Africa, on which comment is due by 30 June 2014. IDZ Designation and Operator On 05 May 2014 the Minister of Trade and Industry extended an invitation for public comment by 15 May 2014 on the application for designation of an Industrial Development Zone (IDZ) at Dube Tradeport, La Mercy, Kwazulu-Natal and for the granting of the operator permit. C & E Bills Sars on 05 May 2014 announced that the Customs and Excise Amendment Bill, 2013 and Customs Control Bill, 2013 had been accepted by the National Council of Provinces (NCoP) on 19 March 2014. According to Sars these two Bills, as well as the Customs Duty Bill, 2013 are to be assented to by the President before they can become Acts of Parliament. “Exported” – VAT/ Customs and Excise On 02 May 2013, effective on the date, Sars published Value-added Tax (VAT) Export Regulations under section 74(1) of the VAT Act read with paragraph (d) of the definition of “exported” in section 1(1) of the VAT Act. On the same day Sars published in insertion of Rule 64D.05(4)(e) to the Customs and Excise Act (CEA) – cartage contractor to be licensed remover of goods in bond. This amendment reads “(e) the goods are supplied at the zero rate in terms of section 11(1)(a) (ii) read with Part Two – Section B of the regulation as contemplated in paragraph (d) of the definition of “exported” in section 1(1) of the Value- Added Tax Act, 1991 (Act No. 89 of 1991).” Professional Foreign Hunters VAT Sars on 05 May 2014 published a draft interpretation note on the supply of goods and services by professional foreign hunters, which explains the VAT treatment of various supplies to foreign hunters, on which comment is due by 30 June 2014.
