23 September 2016 by Tax and Exchange Control Alert

Customs and Excise highlights

This week’s selected highlights in the Customs and Excise environment:

  • A reduction in duty on “cane or beet sugar and chemically pure sucrose, in solid form” of heading 17.01 to 31,89c/kg;

  • Draft forms published relating to the proposed tyre levy, forms:

DA178 (“ENVIRONMENTAL LEVY RETURN FOR TYRES”); and
DA185.4B2 (amendment to existing application form for “MANUFACTURING WAREHOUSE”).

SARS summary as follows:

Form DA 178 is being inserted to provide for the environmental levy return on tyres.

Form DA 185.4B2 is the annexure to Form DA 185, which is being substituted to provide for the warehouse business type for tyres. The amendments to Form DA 185.4B2 must be considered in context of Form DA 185.

Comments were submitted to: C&E_legislativecomments@sars.gov.za, due date for comments was 20 September 2016.

  • Regarding the tyre levy, National Treasury issued a Media Statement on 22 September 2016, in which it “announced the postponement of the implementation of the environmental tyre levy to
    1st February 2017”.

  • The second draft of the Rules to the Customs Duty Act, No 30 of 2014 is available for comment. Comments can be submitted to SAuthar@sars.gov.za The due date for comments is 30 November 2016.
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