National Budget 2020On 26 February, in the Finance Minister’s National Budget, there were four important matters of interest from a Customs and Excise perspective, namely (i) Providing for the publication of tariff determinations, (ii) Exchanging information with the Department of International Relations and Cooperation, (iii) Progress with the review of the diesel refund administration, and (iv) Payments to the Southern African Customs Union (Sacu) are projected to decrease between 2020/21 and 2021/22, mainly due to estimated error adjustment of overpayments in 2019/20.Tariff Determinations PublicationNational Treasury noted that the publishing of tariff classifications will be useful and will contribute to consistency and transparency in the classification of goods. It thus proposed that the Customs and Excise Act, 1964 would be amended to provide for the publication of tariff determinations and rules prescribing the circumstances in which such publication may take place, the kind of information that may be published, and the manner of publication. Frozen Chicken Trade Remedies – Comment dueOn 24 February, the International Trade Administration Commission of South Africa (Itac) announced the initiation of a sunset review of anti-dumping duties on frozen bone-in portions, classifiable in tariff subheading 0207.14.9, exported from Germany, The Netherlands and United Kingdom (UK) on which comment is due by 27 March.Robbery or Theft Rebate AmendmentsThe South African Revenue Service (Sars) on 28 February announced the amendment of various rebate items – 412.09/00.00/01.00; 495.00/00.00/01.00; 497.01/00.00/01.00; 624.50/000.00.00/01.00; 634.03/000.00.00/01.00; 670.10/000.00/01.00; 680.02/00.00/02.00; and 690.01/00.00/01.00 – to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft.The extent of rebate is either full duty, full duty not rebated, and full fuel levy and Road Accident Fund levy subject to Note 13.Ships or Aircraft Stores’ RuleOn 28 February, Sars invited comment on the rule amendment for ships' or aircraft stores consumed in South Africa, which is due by 13 March.Export of Goods RulesSars on 21 February invited comment on the amendment for the export of goods i.t.o. rule 38.03 and Form DA 306A, which is due by 06 March.Sugar Duty ReductionOn 02 March, Sars announced the reduction in the variable tariff formula on sugar from 476.61c/kg to 418.61c/kg.Wheat and Wheaten Flour Duty ReductionSars on 02 March announced the reduction in the variable tariff formula on wheat and wheaten f lour from 77.62c/kg to 51.66c/kg, and from 116.44c/kg to 77.49c/kg.Duty Calls’ WatchlistComment is due on:The reduction in the rate of customs duty on air conditioning machines; and the increase in the rate of customs duty on high chrome grinding media balls by 27 March.The Diesel Refund Scheme Rule Amendments by 16 March.The reduction in the rate of customs duty on tinplate by 13 March. The application for Quota Import Permits for frozen chicken imported from the United States of America by 06 March.