DUTY CALLS

SADC Protocol on Trade
On 18 September the South
African Revenue Service (Sars)
announced the accession of
Seychelles to the Southern
African Development
Community (SADC) Protocol
on Trade. This necessitated
the insertion (requested by
Trade and Industry Minister)
of Seychelles to General Note
K6 to Schedule No 1 to the
Customs and Excise Act, 1964
– ‘Duties on goods to which
the Protocol on Trade of the
SADC relates –
6. 6. In accordance with the
provisions of Article 10 of
the Amendment Protocol on
Trade in the Southern African
Development Community the
member states mentioned in
column A have implemented
the said Protocol on the dates
specified in column B.’ The
insertion is effective with
retrospective effect from 01
April 2015.
The date of implementation
by the SADC member
countries is Botswana
on 01 December 2000;
Lesotho on 10 November
2000; Madagascar on 01
October 2007; Malawi on
01 May 2001; Mauritius
on 01 September 2000;
Mozambique on 31 July 2001;
Namibia on 04 June 2001;
South Africa on 01 September
2000; Swaziland on 01
October 2000; Tanzania on
01 July 2001; Zambia on 05
March 2001; on Zimbabwe on
01 May 2001.
TV Display Panel
Rebate
Sars on 18 September
announced the
deletion of Rebate Item
316.17/85.29/02.04 of Part 1
of Schedule No 3 to the Act,
1964 ( Industrial Rebates of
Customs Duties, Machinery
and Mechanical Appliances;
Electrical Equipment; Parts
thereof, Industry: Reception
Apparatus for Television, and
Parts thereof), which provided
for partial rebate on display
panels for the manufacture
of television sets. The tariff
amendment is effective on the
date.
Rebate Item
316.17/85.29/02.04 reads
‘Display panels (excluding
any apparatus classifiable
in heading 85.28), not
equipped or presented with
mounted or populated
circuit boards designed
for purposes other than
pixel control, and inverters,
whether or not incorporating
a back lighting unit but not
equipped or presented with
any other components, at
such times, in such quantities
and under such conditions
as the International Trade
Administration Commission
may allow by specific permit,
for the manufacture of
reception apparatus for
television, classifiable in
subheadings 8528.72.90 and
8528.73.90’.
The extent of the rebate is
full customs duty less 12.2%.
Details of the reasoning of
Itac that resulted in the tariff
amendment are contained in
Itac’s Report No 498.
Customs Acts Clock
Comment on the proposed
increase in the ‘General’ rate
of customs duty on certain
aluminium plates, sheets,
strips and foil products
classifiable under tariff
heading 7606 and 7607 from
free of customs duty to the
World Trade Organisation
(WTO) bound rate of customs
duty of 15% ad valorem is due
by 09 October 2015.
Comments on the
distinction between processed
potatoes on an 8-digit level for
statistical purposes are due by
25 September 2015.
Time lapse since the
publication of the Customs
Duty Act, 2014 (duty) and
the Customs Control Act,
2014 (control) and when their
drafting commenced.
The days are in brackets:
duty (442), control (429), and
Acts (3,919).