DUTY CALLS

New frozen
potato chips tariff
subheadings
On 26 May the South African
Revenue Service (Sars)
published amendments to
the Ordinary Duties in Part
1 of Schedule No 1 to the
Customs and Excise Act,
1964, to provide for new tariff
subheadings on frozen potato
products.
It relates to the deletion of
tariff subheadings 2004.10.20
(--- Chips or French fries);
and 2004.10.90 (--- Other);
and the insertion of tariff
subheadings 2004.10.2
(-- Chips or French fries);
2004.10.21 (--- Prepared
by blanching in water and
prevented from discolouration
by blanching in oil, frozen
but not further prepared or
processed (whether or not
containing added dextrose);
2004.10.29 (--- Other);
2004.10.9 (-- Other);
2004.10.91 (--- Wedges
or other cuts or slices and
whole potatoes, prepared
by blanching in water and
prevented from discolouration
by blanching in oil, frozen
but not further prepared or
processed (whether or not
containing added dextrose;
and 2004.10.99 (--- Other).
Frozen potato chips
safeguard
Sars on 26 May published
an amendment to Part 3 of
Schedule No 2 to the Act,
1964 (Safeguards) through
the deletion of Safeguard Item
260.02/2004.10.20/01.08
and the insertion of Safeguard
Item 260.02/2004.10.2/01.07,
as a consequence of the
Ordinary Duties amendments.
The insertion is up to and
including 04 June 2016,
whereafter the safeguard duty
will lapse.
Diesel Refund Item
On 26 May Sars published
an amendment to Part 3 of
Schedule No 6 to the Act,
1964 (Refunds and Rebates of
Excise Duties, Fuel Levy and
Environmental Levy) in order
to clarify the position with
regard to certain provisions
under the Diesel Refund Item.
The substitution of Note
6(f)(ii)(cc) in Part 3 of
Schedule No 6 to the Act
relating to the cessionary of
the necessary authorisation
granted or ceded in terms of
the Mineral and Petroleum
Resources Development Act,
2002.
The substitution of Note
6(f)(iii)(ss) in Part 3 of
Schedule No 6 to the Act,
1964 relating to quarrying
activities.
The insertion of Note
6(f)(iii)(uu)(I) in Part 3 of
Schedule No 6 to the Act,
1964, relating to rehabilitation
required by an environmental
management programme or
plan approved in terms of the
Act, 2002, but excluding such
activities performed beyond
the place where the mining
operations are carried on or
after a closure certificate has
been issued in terms of the
Act, 2002.
The substitution of Note
6(f)(iv) in Part 3 of Schedule
No 6 to the Act, 1964 relating
to the refund of levies in
respect of the mining, if mined
from a quarry.
The insertion of Note 6(h)
(vii) in Part 3 of Schedule No
6 to the Act, 1964 relating to
sugarcane farmers with an
average production of less
than 1 800 tons of sugar cane
each per year that are not
registered for value-added tax
(VAT) purposes and fail to
keep the logbook.
Duty Calls’ Watch List
Comments on the
HS2017 Nomenclature
recommendations is due by
30 June 2016, and on the
draft rule amendment to
restrict the bulk removal of
other fermented beverages by
01 June 2016.