DUTY CALLS

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.