Wine Draft Tariff Amendment On 12 August 2013 the South African Revenue Service (Sars) published draft tariff amendments to the Schedules to the Customs and Excise Act (Act) proposing that the alcoholic strength of wine, classifiable under tariff subheading 2204.21.41, 2204.29.41, 2205.10.21 and 2205.90.21 be lowered from 6.5% to 4.5% by volume in order to align it with the amendments to the Liquor Product Act, 1989. The draft tariff amendment relates to (i) tariff subheadings 2204.21.41, 2204.29.41, 2205.10.21 and 2205.90.21 in Schedule No.1 Part 1 to the Act, (ii) tariff items 104.15.03, 104.15.07, 104.16.03 and 104.16.09 in Schedule No.1 Part 2A to the Act, and (iii) Rebate Items 620.01/104.15.03/02.10, 620.01/104.15.07/06.01, 620.02/104.16.03/02.01, 620.02/104.16.09.06.01, 620.04/104.15.03/02.01, 620.04/104.15.07/06.01, 620.05/104.16.03/02.01, 620.05/104.16.09/06.01, 620.07/104.15.07, 620.08/104.16.09, 620.11/104.15.07/01.01 in Schedule No.6 Part 1 to the Act. Comments are due by no later than 26 August 2013. Double Taxation Agreement On 12 August 2013 Sars published its status overview of South Africa’s Double Taxation Agreements (DTAs) and Protocols. The purpose of the agreements between the two tax administrations of two countries is to enable the administrations to eliminate double taxation. Tariff Amendments On 16 August 2013 Sars published six (6) tariff amendments. (i) Amendment of Schedule No.3 Part 1 to the Act – The deletion of duplicated Rebate Item 317.02/00.00/06.00, effective 16 August 2013. (ii) Amendment of Schedule No. 2 Part 1 to the Act – The correction of a typographical error in item 206.04 in the Afrikaans version only, effective 16 August 2013. (Other than Sars not sure who in South Africa owns, or has access to the Afrikaans version of the Tariff.) (iii) Amendment of Schedule No. 2 Part 1 to the Act – Termination of the anti-dumping duties on acetaminophenol, classifiable under tariff subheading 2924.29, originating in or imported from the United States of America (USA) and the People’s Republic of China. Effective from 16 August 2013. (iv) Amendment of Schedule No. 1 Part 1 to the Act – The deletion, insertion and substitution of a number of new 8-digit tariff subheadings, as well as the insertion of an Additional Note in Tariff Chapter 95 –“Toys, Games, and Sports Requisites; Parts and Accessories thereof”. The Additional Note “Artificial turf presented as unassembled playing surfaces for sports field, complete with provision for line markings, is classifiable within tariff heading 95.06. Artificial turf otherwise presented as production material is excluded from Chapter 95”. Effective from 16 August 2013. (v) Amendment of Note 4 of Schedule No. 6 to the Act – Substitution of Note 4 to ensure that manufacturers in terms of Rebate Items 629.19/104.15.07/01.01 and 620.19/104.15.08/02.01 are registered with Sars. Effective from 01 September 2013. (vi) Amendment of Schedule No. 6 Part 1 - New rebate items 620.19/104.15.07/01.01 and 620.19/104.15.08/02.01 to allow for unfortified wine to be used in the production of non-alcoholic beverages under rebate of the full excise duty. Effective from 01 September 2013.
