13 November 2017 by Tax and Exchange Control Alert

Customs and Excise Highlights

This week’s selected highlights in the Customs and Excise environment since our last instalment.

  1. Draft rules for Chapter VB of the Customs & Excise Act, No 91 of 1964 (Act) in respect of the health promotion levy imposed on sugary beverages manufactured in or imported into the Republic in terms of item 191.00 in Section A of Part 7 of Schedule No. 1 has been published.   

The Explanatory Note provides as follows:

“The Minister of Finance announced in the February 2016 Budget a decision to introduce a tax on sugar-sweetened beverages to help reduce excessive sugar intake. The Health Promotion Levy on sugary beverages has been introduced in the Rates and Monetary Amounts Bill. Rules in the Customs and Excise Act, 1964 have been drafted to facilitate the imposition of the sugar tax”. 

Please note that the forms referred to in Rule 541.06 will be published today (10 November 17) for comment due on 30 November 2017.

Comments to: C&E_legislativecomments@sars.gov.za

  1. On 30 October 2017, proposed regulations regarding the control of the import or export of waste have been published for comment. The Government Gazette states the following:

“Members of the public are invited to submit to the Minister, within 30 days from the date of the publication of this Notice in the Gazette, written representations on or objections to the following addresses:

By post to: The Director-General: Department of Environmental Affairs 

Attention: Mr Anben Pillay 

Private Bag X447, Pretoria 0001

By hand at: Environment House, 473 Steve Biko Street, Pretoria, Arcadia, 0082.

By email: apillay@environment.gov.za

Tel: (012) 399-9827.

The draft Regulations can also be accessed at http://sawic.environment.gov.za under “Documents for Comment” or obtained at the Department’s offices.” 

  1. Amendment of Schedule 1 Part 1:

3.1 Substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10 and 1101.00.90 to increase the rate of customs duty on wheat and wheaten flour from 75,24c/kg and 112,85c/kg to 91c/kg and 136,50c/kg respectively.

  1. Amendment to Schedule 4:

4.1 Insertion of rebate item 460.17/87.03/04.04 to create a rebate provision for vintage and/or internationally collectable motor vehicles classifiable in tariff heading 87.03 subject to both an import control and rebate permit issued by ITAC. 

  1. Please advise if additional information is required.
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