DUTY CALLS

January 2014 Excise
Account
On 11 October 2013 the
South African Revenue
Service (Sars) advised of
the substitution in Rule
119A.R101A(10)(d) for
paragraph (e) to the Customs
and Excise Act (Act). The
amendment relates to the
new implementation date for
excise accounts to be filed
through e-filing, effective
from 30 January 2014. The
Rule reads “(e) From 30
January 2014 a licensee
of a customs and excise
warehouse may submit
accounts to Sars only in
terms of the e-filing service.”
Cheques Exceeding
R100k
Sars announced on 11
October 2013 the insertion
of Rule 120.12(a) and Rule
120.12(b) to the Act, under
the heading “Payment by
cheque”, relating to the nonacceptance
of cheques at Sars
offices or by post for amounts
in excess of R100 000.
The Rules read “120.12
(a) No payment by cheque
in excess of R100 000,
including any payment
relating to value-added
tax on imported goods
as contemplated in the
Value-Added Tax Act,
1991 (Act No. 89 of 1991),
may be made at a South
African Revenue Service
office or by post, unless
the Commissioner, having
regard to the circumstances,
directs otherwise. (b) For
the purposes of paragraph
(a), the total payments by
cheque by any person on
any day may not exceed
R100 000 for any number
of payments required to be
made on that day.”
The Rules are effective
from 11 October 2013.
Tariff Amendments
On 11 October 2013 Sars
announced the following
tariff amendments, which
have varying implementation
dates.
The termination of the
anti-dumping duties (Part
1 of Schedule No.2 to the
Act) on door locks and door
handles, classifiable in
tariff subheadings 8301.40
and 8302.41, originating
in or imported from the
People’s Republic of China.
Implementation date is
21 August 2013. (Refund
possibility)
The increase in the Road
Accident Fund (RAF) levy
rate on rail from 88c/li to
96c/li as announced in the
2013 Budget Review. The
amendment relating to the
substitution of Note 6(b)(iv)
in Part 3 of Schedule No. 6 to
the Act with the following:
“(iv) Locomotives used for
rail freight other than those
used in farming, forestry or
mining, as provided in these
Notes, is 96 cents per litre
Road Accident Fund levy”.
Implementation date is 03
April 2013.
The insertion of Rebate
Item 303.01/1511.90/03.06
(Part 3 in Schedule No.
3 – Industrial Rebate)
for refined, bleached
and deodorised but not
fractionated palm oil used
in the manufacture of edible
fats or oils. The Rebate Item
reads “Palm oil, refined,
bleached and deodorised
but not fractionated, for
the manufacture of edible
mixtures or preparations
Full duty of animal or
vegetable fats or oils, or of
fractions of different fats or
oils of Chapter 15, classifiable
in tariff subheading 1517.90”.
The implementation date is
11 October 2013.
Frozen Chicken Meat
On 30 September 2013 Sars
announced the amendment
of Part 1 of Schedule No. 1
relating to the increase in the
rate of customs duty on frozen
chicken meat, classifiable in
tariff subheadings 0207.12.20,
0207.12.90, 0207.14.10,
0207.14.20 and 0207.14.90.