DUTY CALLS

Polyethylene
Terephthalate Sunset
Review
On 29 January 2016
the International Trade
Administration Commission
of South Africa (Itac)
announced the initiation
of a sunset review of the
anti-dumping duties on
polyethylene terephthalate
(PET), classifiable under
tariff subheading 3907.60.9,
originating in or imported
from Chinese Taipei (Taiwan),
South Korea and India
[South African specific tariff
subheading].
It follows a 19 June 2015
notification to interested
parties that unless a
substantiated request was
made indicating that the
expiry of the anti-dumping
duties would likely lead
to the continuation or
recurrence of dumping and
material injury it would
expire on 03 March 2016.
On 03 September 2015
Hosaf, a division of PG Bison
(Pty) Ltd, responded on
behalf of the Southern African
Customs Union (Sacu)
industry. According to Itac,
Hosaf submitted sufficient
evidence and established a
prima facie case to enable
it to arrive at a reasonable
conclusion that a sunset
review investigation should be
initiated.
Comment by Sacu
importers and overseas
exporters is due by 07 March.
Rules to the Act, 1964
The South African Revenue
Service (Sars) on 26 January
announced that it had
updated the rules to the
Customs and Excise Act,
1964, up to and including
31 December 2015. You
can access it on the Sars
website under Legal/
Secondary-Legislation/
Rule-Amendments/.
Excise Duty Payment
Dates
On 25 January Sars released
the excise duty submission and
payment dates for fuel, wine,
vermouth, other fermented
beverages, spirits, ad valorem
duties and air passenger
tax for 2016/17. In the
notification it recommends
that you comply timeously
to avoid possible penalty
and interest payments.
Also, that February 2016
and 2017 may require
the submission of split
accounts requiring separate
returns due to Budget
proposals tabled during the
minister of finance’s Budget
speech in parliament. Sars
requests that you take due
care to confirm whether
such a requirement applies
to your products.
Tobacco Rule –
Comment extended
Sars on 25 January
announced a further
extension for comments due
on the draft rules to the Act,
1964 for anti-illicit tobacco
excise enforcement, which
requires that all tobacco
manufacturing equipment be
fitted with functional sealed
counters.
Comment is now due on
28 February 2016.
Draft Customs Control
Act Rules
On 21 January Sars published
its draft Customs Control
Act, 2014 rules, its 2nd draft
(Clean draft re-numbered);
the draft Customs Control
Act, 2014 rules, its 2nd draft
(Track changes-version
showing changes); and a
comment sheet, on which
comment is due by
01 April 2016.
Vegetable oil VAT
Sars has published its draft
binding general ruling on
the Value-added Tax (VAT)
treatment of the supply or
importation of vegetable oil on
which comment is due by
22 February 2016.