DUTY CALLS

Rebate User
Registration
On 09 November the South
African Revenue Service
(Sars) released its draft rule
amendment to the Customs
and Excise Act, 1964 by the
substitution of the heading
of rule 75.00 “Registration
of rebate users affected by
amendments of items, tariff
headings or subheadings in
Schedule No 3 or 4 effective
from 1 January 2017”, and
the rule “From 1 January
2017, a rebate user shall be
regarded as being registered
to receive imported goods
classifiable within an
amended item or tariff
heading or subheading shown
in the column for “Version
2017 (HS 2017)” if such
rebate user is, immediately
prior to that date, registered
under any item of Schedule
No 3 or 4 to receive imported
goods classifiable within the
corresponding item or tariff
heading or subheading for
“Version 2016 (HS 2012)”
listed in the correlation
table on the Sars website.”
Comment is due by
23 November 2016.
According to Sars’
explanatory note, 01
January 2017 marks the
implementation of the 2017
version of the Harmonised
System (HS) Nomenclature
– HS 2017 – which South
Africa will implement in
terms of section 48(1)(c) of
the Act, 1964. Rebate users
that are currently registered
with Sars in terms of the HS
2012 tariff headings and tariff
subheadings will not have to
register for HS 2017. The draft
rule amendment intends to
avoid a re-registration process
of rebate users in terms of the
HS 2017.
Sars’ Compliance
Commitments
Sars on 05 September 2016
released its xviii “Increased
Customs and Excise
Compliance Commitments”
for its 2016/17 financial year.
For June 2016 (xvi) Initiate
the single window concept
with all relevant government
departments and relevant
stakeholders, in line with
World Customs Organisation
(WCO) standards by 30 June
2016.
For August 2016 to (xviii)
Re-establish the Customs and
Excise Stakeholder forum by
end of August 2016.
For September to (i)
Deploy the new manifest
processing system to replace
the manifest acquittal system
in line with new international
cargo reporting and cargo
management standards by
September 2016; (x) Conclude
the study that considers
the introduction of a trackand-
trace system with the
cigarette industry and replace
the old diamond stamp, in
line with the World Health
Organisation Convention for
Tobacco Control, by the end
of September 2016; and (xvii)
Sars will develop and approve
a Departmental Drug Plan by
the end of September 2016.
For October 2016 to (vii)
Review the quality framework
for inspections, inclusive
of physical and document
inspections, and table a
recommendations report by
end of October 2016; and (xii)
Undertake an assessment
of current customs and
excise officers to determine
skills gaps, which will
inform the required training
interventions by the end of
October 2016.
Please let us know whether
these commitments have been
honoured. Your comments
will be treated in confidence.
Duty Calls’ Watch List
Comment on (i) the
preliminary determination of
the flat-rolled iron and steel
safeguard investigation is
due by 22 November; and (ii)
the reduction in the “general”
rate of customs duty on diesel
goods vehicles is due by 18
November.