Hot-Rolled steel safeguard exemption
On 16 March the International Trade Administration Commission of South Africa (Itac) published an application for the exemption of safeguard duties applicable on hotrolled steel products imported under rebate item 470.03 and drawback item 521.00, for use in the manufacture, processing, finishing, equipping or packing of goods exclusively for export. Comment is due by 13 April.
Linear low-density polyethylene tariff
Itac has published an application for the reduction in the rate of customs duty on ethylene-alphaolefin copolymers, having a specific gravity of less than 0.94 (linear lowdensity polyethylene), with retrospective effect to 6 December 2017. Comment is due on 30 March.
Coated paper and paperboard rebate
Itac has published an application for an increase in the rate of customs duty on and creation of a temporary rebate provision for coated paper and paper board and temporary rebate of full duty on other paper and paperboard, coated on one or both sides with kaolin (China clay). The application includes draft guidelines which are available on request. Comment is due by 13 April.
Sugar beverages levy – DA forms
On 13 March the South African Revenue Service (Sars) published amendments to the Rules to the Customs and Excise Act, 1964 and DA forms (DA63, DA65, DA66, DA179 and DA185.4B2) relating to sugary beverages, entering into force on 1 April.
Sugar beverage levy – tariff amendments
In addition to an explanatory memorandum Sars advised of the following tariff amendments: Part 7A of Schedule No 1 to the Act to align it with the revised rules; Part 6 of Schedule No 4 to amend the General Note 3, as well as to delete Part 7 of Schedule No 4; Note 3 to Part 6 of Schedule No 5 is amended to indicate that the prescribed form must reflect the item applicable and the tax type code; Refund item 561.03 is inserted to provide for a refund instead of a rebate (ex499.02) from Schedule No 4 to align with the DAS principles; Note 8 in Schedule No 5 is amended to include the reference to Section 54J in order to apply to Health Promotion Levy; Note 3 in Part 5 of Schedule No 5 is amended as a consequence of the amendment of Part 6 of Schedule No 5; Rebate Item 690.01 has been amended to remove the reference to “(b) are being removed in bond” in line with DAS principles where no in-bond movements are allowed; Rebate item 690.02 has been deleted as a rebate item and inserted as a refund item 691.05 to allow for health product levy (HPL) goods to be used in the manufacture of HPL or other goods whereafter a refund can be claimed on a DA 66; Rebate item 691.02 has been amended to align with similar provisions for perishable goods to allow for reprocessing or destruction and also to add the necessary control measures such as customs supervision, documentary evidence etc; and as a result of the amendment to rebate item 691.02, rebate item 691.03 has become redundant and will be deleted.
