Implementing a Warehouse Inventory System

The South African Revenue Service (the SARS), as part of its Siyakha programme to facilitate the transformation and modernisation of Customs processes, has implemented a Customs Warehouse Inventory Management System (WIMS) to facilitate the better control of goods in warehouse and transit. This was facilitated through the amendment of the Customs and Excise Rules that were published on 19 April 2002. The following aspects of the amendment need to be highlighted: Certain of the SARS forms i.e. DA forms have been amended to specifically provide for 'Remover Code and Name and Address' and also to provide for an additional 'Quantity and Code' field for 'Accountable Quantity and Code'. The Warehouse (WH) or Warehouse for Export (WE) declarations will be accepted/processed at any port of entry. Goods should be moved under cover of surety irrespective of the distance. Removal by road only by licensed road haulier. Clearing agents who have pre-printed declarations in stock may use these provided that the information is easily identifiable should it be captured manually. In addition, provision has already been made for the additional data in diskette specifications and electronic data interchange (EDI) data formats, which were implemented on 3 September 2001. The SARS has informed that all entries that do not comply with the above will be rejected as of 29 April 2002. Tariff amendments Ð 19 April A notice appeared in the Government Gazette in respect of the imposition of provisional anti-dumping duties on flat-rolled products of iron or non-alloy steel of a width of 600mm or more, cold-rolled (cold-reduced), not clad, plate or coated, imported from or originating in the Russian Federation. The tariff heading in question is 72.09. The duty is imposed up to and including 18 October 2002. The anti-dumping duty on such steel imported from JSC Severstal is 15.1% and those imported from other companies in the Russian Federation 77.7%. Tariff applications Ð Response due The proposed increase in the rate of duty on trichloroisocyanuric acid containing sodium tetraborate penthahydrate, classifiable under tariff subheading 3808.40.90, from free of duty to 10% ad valorem. Response due May, 9. The proposed reduction in the rate of duty and the amendment of the description of tariff subheadings pertaining to certain machine tools i.e. presses, hydraulic and presses of the guillotine type. Response due 3 May 2002. The proposed reduction in the rate of duty on miniaturised non-linear fluorescent lamps, commonly known as compact fluorescent light bulbs, classifiable under tariff subheading 8539.39.90, from 15% ad valorem to free of duty. Response due 26 April 2002. Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za