Lever Arch Binding Mechanism On 03 August 2012 the South African Revenue Service (SARS) informed of the insertion of six Rebate Items relating to “Binders (Loose-Leaf or Other), File and Files, of Plastics”, and “Binders (Loose-Leaf or Other), Folders, File Covers and Files, of Paper and Paperboard”. The extent of the rebate of the rate of customs duty (duty), are in all instances free of duty. Note 3(b) in Schedule No.3 SARS informed on 03 August 2012 of the substitution of Note 3(b) in Schedule No.3 to the Customs and Excise Act (Act) with the following “Any customs duty in respect of any goods referred to in paragraph (a) shall include, in each case, any excise duty specified in and payable under any tariff item or subitem in Part 2 of Schedule No. 1 in respect of such goods”. The amendment is with retrospective effect from 01 April 2012. “Luxury Goods” Amendments On 03 August 2012 SARS informed of the substitution of Notes in Schedule No.1 Part 2B to the Act, and the substitution of the tariff items in the same Schedule to the Act. The Schedule relates to “luxury goods”, and is titled “Ad Valorem Excise Duties on Locally Manufactured Goods or Imported Goods of the Same Class or Kind”. The amendment is with retrospective effect from 01 April 2012. “Sin Goods” Amendments SARS informed on 03 August 2012 of the substitution of Notes in Schedule No.1 Part 2A to the Act, and the substitution of the tariff items in the same Schedule to the Act. The Schedule relates to “sin goods”, and is titled “Specific Excise Duties on Locally Manufactured Goods or Imported Goods of the Same Class or Kind”. The amendment is with retrospective effect from 01 April 2012. General Note 5B in Schedule No.1 On 03 August 2012 SARS informed of the substitution of General Note 5B in Schedule No.1 Part 1 to the Act with the following “Any duties on imported goods specified in Part 2, 3 and 5 of this Schedule are additional to any duties specified in Part 1 of the said Schedule in respect of such goods”. The amendment is with retrospective effect from 01 April 2012. Hydraulic Brake Fluid SARS informed on 03 August 2012 of the insertion of tariff subheading 3819.00.10 “hydraulic brake fluid”. The rate of duty, irrespective the country of origin is free of duty. Due to it being an 8-digit tariff subheading, it can be deduced that this is a South African specific tariff subheading. Draft Rule Amendments – Comments Due Draft Tariff amendments in Schedule No. 4 to the Act to standardise the use of rebate codes. Comment due by 08 August 2012. Draft Rule amendments to align customs and excise Electronic Data Interchange (EDI) electronic submissions. Comment was due by 03 August 2012. By the substitution in Rule 101A.01A(2)(a) for subparagraph (v) of the following subparagraph: “(v) Any clearance declaration required to be submitted on an SAD form in terms of any provision of the Act, by any person who is - (aa) accredited in terms of section 64E ; or (bb) not accredited in terms of section 64E , and- (A) submits a total in excess of 10 declarations per calendar month to any Controller or the Commissioner; or (B) submits a declaration exceeding 10 lines per declaration”.
