Duty Calls

Sars Tariff
Amendments -
Comment due
On 23 June the South
African Revenue Service
(Sars) called for comment
by 06 July on the following
proposed tariff subheading
amendments in the
Schedules of the Customs
and Excise Act No 91 of
1964 (the Act):
Part 1 of Schedule No 1
to insert 8-digit tariff
subheadings to make
a distinction between
antimicrobials for human
use and those for veterinary
use in tariff headings
29.41, 30.03 and 30.04; to
make provision for “other”
under tariff subheading
3920.20.9; and to substitute
statistical unit of tariff
subheading 9506.99.20.
Part 1 of Schedule No 1
to amend the structure of
fowls of the species Gallus
domesticus (chicken) under
tariff subheadings 0207.12
and 0207.14.2.
Part 1 of Schedule No 2 is
amended as a consequence
of the restructuring in Part
1 of the Schedule No 1 to
amend the structure of
fowls of the species Gallus
domesticus.
Part 2 of Schedule No 4 is
amended as a consequence
of the restructuring in Part
1 of Schedule No 1 to amend
the structure of fowls of the
species Gallus domesticus.
Part 1F of Schedule No
6 is amended to insert
refund item 624.14 on
distillate fuel received in a
licensed customs and excise
manufacturing warehouse
for the express purpose of
blending with heavy fuel
oil classifiable in tariff
subheading 2710.12.35
at a ratio not exceeding
30% of distillate fuel used
in the manufacture of
intermediate fuel oil.
Part 3 of Schedule No
6 to insert refund item
670.13/000.00/01.00 on
distillate fuel received in a
licensed customs and excise
manufacturing warehouse
for the express purpose of
blending with heavy fuel
oil classifiable in tariff
subheading 2710.12.35
at a ratio not exceeding
30% of distillate fuel used
in the manufacture of
intermediate fuel oil.
Wheat formula tariff
Sars on 22 June announced
a reduction in the variable
formula tariff of wheat and
wheaten flour in Part 1 of
Schedule No 1 to the Act
by the substitution of tariff
subheadings 1001.91 and
1001.99 as well as 1101.00.10
and 1101.00.90 to reduce
the rate of customs duty
from 119.02c/kg to 94,72c/
kg and 178.53c/kg to
142,18c/kg respectively. The
reasoning for the deduction
in the tariff is said to be
in the International Trade
Administration Commission
of South Africa (Itac) report
538.
Customs transitional
provisions
On 20 June Sars announced
the publication of a 20-page
academic guide to assist
persons and organisations in
understanding the customs
and excise transitional
provisions brought about
by the new customs and
excise legislation consisting
of the Customs Control Act,
2014, Customs Duty Act,
2014 and the Excise Duty
Act, 2014, that will one day
replace the Act.
Duty Calls Watch List
Comment on the proposed
increase in the ‘general’ rate
of customs duty on selfadhesive
biaxially oriented
polymers of propylene is due
by 15 July 201, and on the
draft deferment rules to the
Customs Duty Act, 2014,
Part 2 of Chapter 3, by 31
July.