Wheat Flour Variable Tariff
On 21 May the South African Revenue Service (Sars) announced a reduction in the rates of customs duty (excluding the Southern African Development Community or SADC) on wheat and wheaten flour, classifiable under tariff subheadings 1001.91 and 1001.99, from 39.49c/kg to 29,38c/kg, and those classifiable under tariff subheadings 1101.00.10 and 1101.00.90, from 59.23c/kg to 44.06c/kg. The tariff amendments are as a result of an International Trade Administration Commission of South Africa (Itac) Minute 03/2018. Then, quite bizarrely, on 25 May Sars announced an increase in the rates of customs duty (excluding SADC) on wheat and wheaten flour, classifiable under tariff subheadings 1001.91 and 1001.99, from 29.38c/kg to 44.06c/kg, and those classifiable under tariff subheadings 1101.00.10 and 1101.00.90, from 43.72c/kg to 65.59c/kg. The tariff amendments are as a result of Itac Minute 04/2018.
Canola Seed Duty
Sars on 25 May announced the insertion of tariff subheadings 1205.10.20 and 1205.10.90 to make provision for the reduction of the rate of customs duties on canola seed. The reasoning for the tariff is contained in Itac report no 574.
Ethyl Alcohol by-product Rebate
On 25 May Itac announced the insertion of various rebate items 621.08 for a rebate of full duty for ethyl alcohol by-product used for industrial purposes or for the manufacture of other non-liquor products.
Licences for Pot Stills
Sars on 25 May announced the amendment of items 820.05 and 820.10, extending the validity period for licences for pot stills.
Customs requirements for South African travellers
On 24 May Sars issued a media release to clarify the confusion around Customs requirements for South African residents returning to South Africa with personal valuables. In terms of Customs legislation, South African residents are not required to declare their personal effects when leaving or returning to South Africa. Accordingly, no South African can be penalised for not declaring or registering their personal effects upon leaving the country. However, upon return the South African resident may be challenged by a customs officer to provide proof of local purchase or ownership. It is within the mandate of the customs officer to establish whether the goods fit the description of “new or used goods acquired whilst abroad” which would have a customs duty implication and, if not declared, also a penalty implication. A more secure process has been created where the South African resident completes a Traveller Card (TC-01) notifying his/her intent to register goods for re-importation. The card is presented to the customs officer who will then capture this on the Traveller Declaration System (TRD1). The South African resident authenticates the declaration by signing on a digital signature pad, and a printed copy is retained as proof of registration.
