The tariff and trade remedy amendments referenced appeared in the Government Gazette of 29 November 2013. Self Adhesive PET Film The reduction in the “General” rate of customs duty on self-adhesive polyethylene terephthalate (PET) film, classifiable in tariff subheading 3919.90.03. 2014 Tariff Amendments The implementation date for most of the tariff amendments referenced in earlier columns is 01 January 2014, but due to technical reasons the new 8-digit tariff subheadings for salt, classifiable in tariff subheading 2501.00.10 and 2501.00.90, bromomethane, classifiable in tariff subheading 2903.39.20, and tyres, classifiable in tariff subheading 4011.10 and 4011.20, will only come into effect on 14 February 2014. The South African Revenue Service (Sars) aedvised importers to ensure that any import permits required for the importation of the aforementioned commodities reflect the amended commodity codes with effect from 14 February 2014. The trade remedy amendments, Schedule No.2 Parts 1 and 2 to the Customs and Excise Act (the Act), to align it to an 8-digit level, will come into effect on 14 February 2014. This will allow for any Sars system changes and the necessary system testing to be conducted timeously in order for industry to be ready for its implementation. Notes Deleted Note 14 of Schedule No.5 of the Act, Note 5 of Schedule No.4 of the Act and Note 8 of Schedule No.3 of the Act were deleted as they had become redundant. The Notes read “Any reference to a permit of certificate issued or endorsed by the International Trade Administration Commission in any of the provisions of this Schedule shall be deemed to include a reference to any permit or certificate issued or endorsed by the Director-General: Trade and Industry before 01 June 2003 in terms of the provisions which existed before 01 June 2013.” Contra Ad Valorem Duty Schedule No.1 Part 2B was amended to correct the sequence of tariff subheading 8528.71.90. Tariff Item 124.85.40/8528.71.90 was deleted and Tariff Item 124.75.40/8528.71.90 inserted. New Tariff Subheadings The creation of new separate 8-digit tariff subheadings for goods classifiable in tariff subheading 2501.00.10, 2501.00.90, 2903.39.20, 4011.10.01, 4011.10.03, 4011.10.05, 4011.10.07, 4011.10.09, 4011.20.16 and 4011.20.18. EFTA and Paper Phase Down The 39-page tariff phase-down of the “EFTA” (European Free Trade Association) rate of customs duties in terms of the EFTA Agreement, and the reduction in the “General” rate of customs duty on paper and paperboard, classifiable in tariff subheading 4811.41.90, will become effective on 01 January 2014. Revised Tariff Questionnaires The International Trade Administration Commission of South Africa (Itac) has published three revised questionnaires for tariff amendment investigations (increase, reduction and rebate) which are applicable to applications lodged from 01 January 2014. Farmers/Flood Management – Rule Amendment On 20 November 2013 Sars published the proposed amendment (insertion) of Note 6(h)(ii)(cc)(B)(CCC) in Part 3 of Schedule No.6 to allow qualifying farmers to claim diesel refunds collectively in respect of rail carriage and the Note 6(h)(vii) in Part 3 of Schedule No.6 flood management performed exclusively on their adjacent farming properties. The farmers must effectively render these services to themselves in a closed collective system operated by a company wholly owned by those farmers. Insertion of Note 6(h)(ii)(cc)(B)(CCC) in Part 3 of Schedule No.6 to read “(DDD) Flood management on farming property.” Insertion of Note 6(h)(vii) in Part 3 of Schedule No.6 to read “(vii) Nothwithstanding anything to the contrary in this paragraph, if the activities described in subparagraphs (ii)(cc)(CCC) and (DDD) are exclusively performed for farmers of adjacent properties by a company of which all the shareholders are those farmers, the company may register as a user and claim a refund in terms of this Notice.” Comment due by 06 December 2013.