Fuel Levy on Biodiesel On 14 November the South African Revenue Service (Sars) announced the substitution of fuel levy item 195.20.013826.00.10 “Biodiesel as specified in Additional Note 1(a) to Chapter 38170,5c/l” in Part 5A of Schedule No 1 to the Customs and Excise Act, 1964, in order to rectify the rate of fuel levy on biodiesel from 170,5c/kg to 170,5c/li. Registration, Licensing and Designation External Policy Sars on 08 November published its “Customs External Policy Registration, Licensing and Designation” that deals with the types of clients required to be registered: Automotive Production Development Programme (APDP); approved exporters; cargo reporter; electronic communication with Sars; exporters; importers; Special Economic Zone (SEZ) operators, Designated areas as Customs controlled areas within an SEZ and Customs Controlled Area (CCA) Enterprise, Section 21A; manufacturers in terms of drawback items 501.00 to 521.00; producers for Preferential Trade Agreements (PTA) and Generalised System of Preference (GSP); and rebate users in terms of Schedule 3, 4 and 6; and registered agents in terms of rule 59A.01. In addition, the document deals with types of clients, premises or facilities required to be licensed: (i) Carriers - removers of goods in bond; (ii) Clearing agents; (iii) Depots: container and degrouping; (iv) Customs warehouses: Storage warehouses (OS) including CCA enterprises; Manufacturing warehouses including Customscontrolled area enterprises; Special Storage warehouses (SOS): Storage of local manufactured and /or imported goods for supplies to foreign-going aircraft or vessels as stores, spares and equipment; Inbound and/or outbound duty and tax free shops; and storage of imported second-hand motor vehicles; (v) stockist warehouses; and (vi) Search abandoned wrecks or for abandoned wrecks. Clearance Declaration External Policy On 08 November Sars published its “Customs External Policy Clearance Declaration External Policy”, in terms of which policy importers and exporters and their clearing or registered agents must be registered or licensed before submitting a Customs Clearance Declaration (CCD). Every importer or exporter of goods must lodge a CCD when goods are imported into or exported from South Africa, except when exempted by rule. Declarants make a self-assessment with the transaction documentation and submit the CCD to Customs either electronically or manually. Customs replies with a Cusres message, the status codes and completion of the CCD. Electronic Data Interchange (EDI) users experiencing technical problems or difficulty, for example difficulty in inserting the provisional payment (PP) requirements, must contact their service providers. Completion Manual Declarations External Policy Sars on 08 November published its “Customs External Completion Manual Declarations External Policy” which serves to ensure the uniform implementation of Customs procedures in the CCD process. This manual describes the completion and presentation of the CCD when goods are imported; removed in transit/ bond; exported from the local market or ex warehouse; and when goods are moved between South Afri
Duty Calls
22 Nov 2019 - by Riaan de Lange
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FTW 22 November 2019
22 Nov 2019
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22 Nov 2019