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.
