Registration Number 70707070
On 05 April the South African Revenue Service (Sars) announced the amendment of rule 38.14A and rule 59A.03 to the Customs and Excise Act, 1964 by, amongst other things, the substitution of subparagraph “ (bb) the South African identity document number in the case of a South African citizen or a permanent resident of the Republic, the passport document number in the case of a person who is not a citizen nor a permanent resident of the Republic or South African Revenue Service taxpayer reference number in the case where the registration code number 70707070 is allowed for the entry of goods. ”
Sugar content calculation
On 04 April Sars published an amendment to note 5 and the insertion of note 6 to Part 7A of Schedule No 1 to the Act, 1964. The amendment to note 5 includes the reference to grams per 100 millimetres, and note 6 indicates how
the sugar content will be calculated.
“New” Customs Legislation Update
The last update was on 01 March, an “ Update on the new Customs Acts Programme (NCAP) – DPS ”.
Sugary beverages warehouse
Sars on 05 April published its 10-page Rules 54F and 54J to the Act, 1964, which relates to, amongst other things, the ability of a commercial manufacturer to license other manufacturing premises as a customs and excise manufacturing warehouse for the commercial manufacture of sugary beverages. This includes the issue of invoices or dispatch delivery notes in respect of goods removed from a customs and excise warehouse. Any licensee of any customs and excise warehouse who removes any sugary beverages from such manufacturing warehouse must issue an invoice and dispatch delivery notes or similar document
approved by the Sars Commissioner that contains the information required for the purposes of Rule 54F.05. The insertion of form “ DA 185.4A16 Client type 4A16 – Noncommercial manufacturer of sugary beverages”, and the substitution of “DA185 Application form: Registration/Licensing of customs and excise clients”, and “DA185.4B2 Licensing client type 4B2 - Manufacturing warehouse ”.
Correction Notice – Computer screen
Sars on 04 April published the correction of its notice of 29 March, which is effective from 01 April. The correction relates to the amendment of the wording of tariff subheading 8471.49.90, from ‘with a screen size exceeding 45cm’ to ‘other’ .
Daff Levies on Perishable Products
On 05 April the Department of Agriculture, Forestry and Fisheries (Daff) announced the “ Imposition of Levies on
Perishable Products ” in terms of the Perishable Products Export Control Act, effective from 01 April.
Duty Calls’ Watchlist
The Customs and Excise Bill, 2019 is due to come into operation on 01 June. Comment on Sars’ “ Discussion Document on the Rewrite of the Excise Legislation ” is due by 31 May. Comment on the safeguard investigation on iron and steel threaded fasteners is due by 30 April. Comment on the increase in the customs duty on certain aluminium plates, sheets, strips and foil products; on crystalline silicon photovoltaic modules or panels; and on washing machines is due by 12 April.
