24 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. We previously reported that the 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 have been published.

Please note that the forms (and related documents) referred to in Rule 541.06 have also been published, with comments due on 30 November 2017, as follows:

1.1  DA 179 – Completion Notes for the sugary beverage levy return;

1.2  DA 179 – Health Promotion levy return for sugary beverages form; and

1.3  Revised DA185.4B2 – Application for a Manufacturing Warehouse form. 

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

2. Amendments to Schedules to the Act (certain sections quoted from the SARS website):

2.1  Schedule 1 Part 1:

2.1.1      Insertion, substitution and deletion of various tariff subheadings to give effect to technical amendments and to create separate 8-digit tariff subheadings classifiable in Chapters 28, 29, 38, 39, 73, 87 and 95;

2.1.2      Insertion of additional Notes 1(a) to Chapter 29 and 30 as well as the creation of separate 8-digit tariff subheadings for antimicrobials;

2.1.3      Insertion of additional Note 1 as well as the creation of separate 8-digit tariff subheadings in Chapter 76;

2.1.4      Substitution of tariff subheadings 7604.21.15, 7604.29.15 and 7604.29.65 to increase the rate of customs duty on aluminium extrusions from 5% to 15%; 

2.1.5      Substitution of tariff heading 9406.90 and the insertion of tariff subheadings 9406.90.10 and 9406.90.90 to increase the rate of customs duty on prefabricated steel buildings from free to 20%; and

2.1.6      Amendment by the substitution of tariff subheadings 3901.10, 3901.20, 3903.19, 3903.30, 3904.21 and 3904.22 which were omitted from Government Notice 41257 dated 17 November 2017 (dealt with above). 

2.2  Schedule 1 Part 2A:

2.2.1      This amendment is a consequence of the technical amendments in terms of chemicals in Chapter 38 as well as the description of item 104.17/22.06.

2.3  Schedule 1 Part 3E:

2.3.1      This amendment is a consequence of the technical amendments in terms of s87 to provide for road wheel and rims fitted with tyres.

2.4  Schedule 3:

2.4.1      These amendments are a consequence of the transposition of tariff subheading 4421.90 to 4421.99 with HS2017, rebate item 308.02/4421.99/01.06 has been inserted.

2.5   Schedule 4:

2.5.1      To amend the description of rebate item 412.11 to read in accordance with the content of description of item 412.11/00.00/01.01; and

2.5.2      Insertion of rebate item 460.15/9406.90.10/01.08 in order to create a temporary rebate provision for greenhouse of iron or non-alloy steel.

2.6  Schedule 6:

2.6.1      This amendment is a consequence of HS2017 amendments in Schedule No. 1 to insert a refund provision under 620.22 to make provision for wine in containers of more than 2 li but not more than 10 li. 

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