DUTY CALLS

Bulk Removal
of Fermented
Beverages
On 16 May 2016 the
South African Revenue
Service (Sars) published
its proposed draft rule
amendment to the
Customs and Excise Act,
1964, which serves to
restrict the bulk removal
of other fermented
beverages to combat the
illegal movement of such
products to the illicit
market.
According to draft Rules
20.24(a) and (b) to the Act
– “Removal of bulk other
fermented beverages” –
‘bulk other fermented
beverages’ (which are not
in packaging for retail
sales) will only be allowed
to move to another
licensed manufacturing
warehouse, a licensed
special storage warehouse,
or if they are destined for
direct export.
Comment is due by 01
June 2016.
Unsolicited Postal
Gifts
Sars on 20 May
2016 announced an
amendment, through
substitution, of Part
1 of Schedule No 4 to
the Act of rebate item
412.10/00.00/01.00 to
the Act, which serves
to review the value and
number of unsolicited
postal gifts. The
“description” reads “Bona
fide unsolicited gifts of
not more than two parcels
per person per calendar
year and of which the
value per parcel does not
exceed R1 400 (excluding
goods contained in
passengers’ baggage, wine,
spirits and manufactured
tobacco products)
consigned by natural
persons abroad to natural
persons in the Republic.”
The “extent of rebate” is
the full duty.
In addition, an
amendment was made to
the Value-Added Tax Act,
1991.
154th HS
Contracting Party
On 12 May Oman became
the 154th contracting
party to the convention
on the harmonised
commodity description
and coding system
(Harmonised System or
HS), which will enter
into force in Oman on 01
January 2018 unless it
specifies an earlier date.
Oman has been a
member of the World
Customs Organisation
since 11 September 2000.
Duty Calls’ Watch
List
Comment on the proposed
HS2017 Nomenclature
recommendations is due
by 30 June 2016.