Tyre Environmental
Levy
On 6 September the
South African Revenue
Service (Sars) announced
the proposed insertion
of two draft DA forms to
the Customs and Excise
Act, 1964 relating to the
environmental levy return on
tyres, on which comment is
due by 20 September.
DA178 “Environmental
levy return for tyres (Chapter
VA of the Customs and
Excise Act, 91 of 1964 and
the Rules there for)” is being
inserted to provide for the
environmental levy return
on tyres.
Form DA185.4B2
“Licensing Client Type 4B2 -
Manufacturing Warehouse”,
is the annexure to Form
DA185, which is being
substituted to provide for the
warehouse business type for
tyres.
Sars advised that the
amendments to Form
DA185.4B2 must be
considered in the context of
Form DA185.
Reminder: On 31 August
Sars announced its proposed
draft amendment for new
and rethreaded pneumatic
tyres with comment due by 5
September.
2nd Customs Control
Rules
Sars on 06 September
released its 113-page
presentation “Sars
Presentation on Draft
Customs Duty Act Rules”
used at its workshop on 30
August of the second draft
Customs Control Rules,
2014.
Point 4 of the index “Draft
rules – Main comments
and concerns raised”
lists Chapters 3, 5,16 and
17; Chapters 4, 7-12,18-
20; Chapters 13-15 and
20; Chapters 24, 28, 29;
Chapters 23, 25, 26, 27, 31,
32; and Chapters 1, 33-41.
Strategic & Annual
Performance Plan
On 5 September Sars
released two very important
documents which you
should carefully read at
least once. The documents
are its Strategic Plan
2016/7-2020/2021, and
Annual Performance Plan
2016-2017.
In the Strategic Plan
2016/7-2020/2021, chapter
6, it deals with Sars’ Five-
Year Priority Initiatives,
which deals with five
outcomes, Outcome 1:
Increased Customs and
Excise Compliance.
In the Annual
Performance Plan 2016-
2017, Chapter 5, it deals
with 2016/17 Annual
Performance Plan Initiatives
and Activities, which deals
with five outcomes, Outcome
1: Increased Customs and
Excise Compliance.
Reminder: Our mandate
- To collect all revenues due,
ensure optimal compliance
with tax, customs and excise
legislation and provide a
customs and excise service
that will facilitate legitimate
trade as well as protect our
economy and society.
Our vision - To administer
our tax, customs and excise
duties in a manner that
encourages fiscal citizenship
and increased revenue for
the state.
Duty Calls Watch List
Comment is due by 23
September on: (i) the
reduction in the “general”
rate of customs duty on
compound containing
an unfused triazine
ring (whether or not
hydrogenated) instructure:
Atrazine; (ii) the creation
of a rebate item for the
manufacture of electric
blankets; and (iii) the
amendment of rebate
item 320.01 through the
inclusion of goods used
in the manufacture of
furniture products.
DUTY CALLS
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