Diesel Refund
Amendment
On 03 June the South
African Revenue Service
(Sars) announced an
amendment to Note 6(a)
(x) in Part 3 of Schedule No
6 (Refunds and Rebates of
Excise Duties, Fuel Levy
and Environmental Levy –
Rebates and Refunds of Fuel
Levy and Road Accident
Fund Levy) to the Customs
and Excise Act, 1964.
The amendment, with
retrospective effect to 01
April 2015 (yes, not 2016),
makes provision for the
retrospective extension of
the open cycle gas turbine
units to be included under
the diesel refund item for
independent peak power
producers.
The amendment reads
“(x) “electricity generation
plants” means the electricity
generation plants known
as – (aa) Ankerlig Power
Station situated in Atlantis;
(bb) Gourikwa Power Station
situated at Mossel Bay;
(cc) Dedisa Power Station
situated in Port Elizabeth;
and (dd) Avon Power Station
situated at Shakaskraal,
utilizing Open Cycle Gas
Turbine (OCGT) units.”
Movement of Imported
Vehicles
Sars on 03 June announced
that, as discussed in the
industry forum held on 16
May 2016, comments on the
draft rule amendments in
terms of section 64D to Act,
1964 (Licensing of remover
of goods in bond), which
relate to the movement of new
imported vehicles on own
wheels, were due by 30 June
2016.
The amendment to Rule
64D.04 to the Act, 1964
reads “(f) the importer of
the goods or the [a] licensee
of any premises, including
any customs and excise
warehouse licensed under
any provision of this Act,
using own transport –”; “(fA)
a [licensee of a customs and
excise storage warehouse who
removes in bond or exports a]
second-hand road vehicle is
removed in bond or exported
by the licensee of a customs
and excise storage warehouse
as contemplated in rule 18.15
and 18A.10, respectively;”;
“(fB) an imported new
road vehicle is removed on
a road vehicle designed for
the transport of vehicles or
under its own power by the
importer of the vehicle or
the licensee of a customs
and excise warehouse, using
own transport;”; and “(2)
For purposes of subrule (1)
(fB) “road vehicle” has the
meaning assigned to it in rule
18.15(e).”
Customs Brokers Study
On 31 May the World
Customs Organisation
(WCO) announced the
publication of its newly
developed study report
on customs brokers,
which provides a general
background and overview of
customs brokers’ role in the
international supply chain
together with some suggested
policy and organisational
considerations on the
customs brokers regime and a
model checklist for licensing/
regulating brokers.
The WCO encourages
Customs administrations,
brokers, and broker
associations to make
maximum use of the report as
a reference/guideline. If you
are in need of a copy, simply
send us an email.
Duty Calls’ Watch List
Comment on the
Harmonised System
(HS) 2017 Nomenclature
recommendations is due by
30 June 2016. According
to Sars the HS2017
ref lects the amendments
to the nomenclature
appended to the
international convention
on the harmonised
commodity description
and coding system (HS
Convention), which were
accepted as a result of the
Customs Co-operation
Council’s (now the WCO)
recommendations of
27 June 2014.
DUTY CALLS
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