Duty Calls

Refund and drawback note amendment - Comment due

On 17 July the South African Revenue Service (Sars) announced a draft amendment of Note 8 of Schedule No 5 to the Customs and Excise Act, 1964 “Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy”, on which comment is due by 16 August. This is the second time of publication. Initially it was published on 10 April for which comment closed on 08 May. The draft tariff amendment provides for circumstances where a refund or drawback of duty as contemplated in sections 75(1)(c), 54D to 54J to the Act, 1964 may be granted if the customs procedure code (CPC) applicable to the export as specified in the list published on the Sars website referred to in rule 00.06 and the relevant refund or drawback item are not reflected on the export bill of entry or other export clearance declaration.

Electronic advance data exchange – Posts and Customs

On 18 July the World Customs Organisation (WCO) and the Universal Postal Union (UPU) released its 28-page “Guidelines on the Exchange of Electronic Advance Data (EAD) between Designated Operators and Customs Administrations”, following its adoption by the WCO Council at the end of June. The WCO SAFE Framework of Standards (2018 edition) specifically provides for the submission of electronic advance data on all postal items, and preloading advance data (7+1 data elements: Annex III in the SAFE Framework of Standards) where the latter system is implemented by members based on their security risk assessment as an additional layer or
multi-layered approach to aviation security. There are other global developments in terms of some countries/unions introducing specific legal/ regulatory provisions for the obligatory submission of advance electronic information in respect of postal shipments. Examples include the European Union (EU) Union Customs Code (UCC), which came into force on 01 May 2016 and stipulates that CN23 data should be provided by postal operators for postal items before loading (subject to a transitional period until 15 March 2021), and the United States of America’s Synthetics Trafficking and Overdose Prevention (STOP) Act that came into effect in October 2018. The WCO and the UPU have also been providing technical assistance to Customs administrations and postal operators in this domain, based on their needs and requirements.

National Ports Act – Comment due

The Transport Minister on 19 July published the National Ports Amendment Regulations 2019, in terms of the National Ports Act, on which comment is due by 19 August.

September 2019 Fisheries Subsidies negotiations

At the July meetings of the World Trade Organisation (WTO) Fisheries Subsidies Negotiating Group on Rules, WTO members endorsed working papers and the schedule of meetings for September to December. WTO heads of delegations noted that a lot still needed to be done if members were to meet the end-2019 target for a successful outcome.