Duty Calls


Screws safeguard – Retrospective effect On 15 February the South African Revenue Service (Sars) announced a retrospective amendment, with effect from 03 August 2018 to 02 August 2019, of safeguard item 260.03/7318.15.39/01.08, in Part 3 of Schedule No 2 to the Customs and Excise Act, 1964, to implement a safeguard duty of 50.54% on other screws, fully threaded with hexagon heads (excluding those of stainless steel), classifiable in tariff subheading 7318.15.39. The safeguard duty is not applicable to all countries. If you are interested in the countries excluded, this information is contained in Customs Buzz. The safeguard duty also does not apply to imports under rebate items 301.00 to 399.00, and 401.00 to 499.00 (excluding rebate items 317.06/00.00/03.00 and 460.17/00.00/03.00). The reasoning for the safeguard duty is contained
in the International Trade Administration Commission of South Africa (Itac) Report No 596
Sugar Variable Tariff Formula amendment Sars on 15 February announced an increase in the rate of customs duty on sugar, classifiable in tariff subheadings 1701.12 (beet sugar), 1701.13 (cane sugar specified in subheading note 2 to this chapter), 1701.14 (other cane sugar), 1701.91 (containing added flavouring or colouring matter), and 1701.99 (other), from 369.57c/kg to 401.79c/ kg, in terms of the existing variable tariff formula, in Part 1 of Schedule No 1 to the Act, 1964. The reasoning for the increase in the rate of customs duty is contained in Itac Minute M13/2018.
Customs and Excise Act, 1964 – Rule update Sars on  11 February announced that the rules to the act, 1964 had been
updated and now included rule amendments up to and including 08 February. The schedule to the rules to the Act, 1964 (excluding the forms) was last updated on 15 September 2017 .
Excise duty payment dates The payment and levy submission dates of excise duty accounts for 2019 have been released by Sars and relate to beer, fuel, environmental levy products, wine, vermouth, other fermented beverages and spirits, tobacco, and traditional African beer.
Part-shipment FAQs Sars has published Frequently Asked Questions (FAQs) on part-shipment. A partshipment occurs where a consignment of goods, cleared on a single customs clearance declaration (SAD 500), is transported over a single land border post on more than one truck due to considerations relating to size, weight, volume etc.
WTO Trade Facilitation Agreement turns two World Trade Organisation (WTO) members, at a meeting of the Committee on Trade Facilitation held from 12 to 13 February, took stock of progress in the implementation of the Trade Facilitation Agreement (TFA), which turns two on 22 February. Members called for the timely fulfilment of commitments and discussed efforts to help each other carry out the FTA.
Duty Calls’ Watchlist Comment on provisions of the Customs Duty Act, 2014 and the Customs Control Act, 2014 is due by 09 March.