DUTY CALLS

Export value Rule
On 06 November 2015 the
South African Revenue
Service (Sars) called for
comment on the amendment
of Rule 73 ‘Currency
conversion’ to the Customs
and Excise Act, 1964 on
which comment is due by
20 November 2015. The
proposed rule amendment
extends currency conversion
to the value of goods exported
if that value is expressed in a
foreign currency.
Chicken dumping
Rebate
In yet another first the
International Trade
Administration Commission
of South Africa (Itac) has
published for comment
the proposed rebate of the
full anti-dumping duty
on bone-in cuts of the
species Gallus domesticus
(known to most as chicken),
frozen, classifiable in tariff
subheading 0207.14.9, and
imported from or originating
in the United States of
America (US); and ‘Draft
Guidelines Pertaining to a
Rebate Provision for Rebate
of the Anti-Dumping Duty’,
on which comment is due by
14 November 2015.
This is the first time that
I am aware of that an antidumping
duty on a final
product will be rebated.
Could this also be too little
too late, as US President
Obama has indicated that
by 04 January 2015 South
Africa could exit the African
Growth and Opportunity Act
(Agoa)?
Sugar duty increase
Sars on 30 October 2015
advised, in terms of the
existing variable tariff
formula, of an increase in
the rate of customs duty on
sugar, classifiable in tariff
subheadings 1701.12, 1701.13,
1701.14, 1701.91 and 1701.99
from 207c/kg to 242,6c/kg.
This in accordance with Itac
minute M06/2015.
Garlic dumping duty
On 30 October 2015 Sars
announced an increase in the
rate of anti-dumping duties
on garlic, classifiable in tariff
subheadings 0703.20 and
0712.90.90, originating in or
imported from the People’s
Republic of China, from
1 037c/kg to 1 925c/kg.
Furniture Rebate
Itac on 30 October 2015
published ‘Guidelines, rules
and conditions pertaining
to fabrics imported in
terms of rebate items
320.01/5407.61/01.06,
320.01/5903.20.90/02.08
and
320.01/5907.00.90/02.08
for the manufacture of
upholstered furniture.’
Battery export control
On 30 October 2014 Itac
announced the insertion of
‘Waste and scrap of primary
cells, primary batteries and
electric accumulators, spent
primary cells, spent primary
batteries and spent electric
accumulators’, classifiable in
tariff subheading 8548.10 for
export control.
Solar glass dumping
duty
On 05 November 2015 Sars
announced the termination
of anti-dumping duties on
solar glass, classifiable in
tariff subheading 7005.29.05,
originating in or imported
from the People’s Republic
of China and India, with
retrospective effect from 25
March 2015. Interestingly,
it is in accordance with Itac
minute M05/2015.
New Customs Chief
Rumour has it that on
01 January 2016 a director/
partner of a customs
consulting practice at one of
the large accounting firms
will be Sars’ new chief officer:
customs and excise.
Duty Calls’ Watch List
Comment on the proposed
insertion and amendment
of provisions relating to the
environmental levy on tyres is
due by 27 November 2015.