30 June 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   Schedule 1 Part 1 to the Customs & Excise Act, No 91 of 1964 (Act) is amended by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10 and 1101.00.90 to reduce the rate of customs duty on wheat and wheaten flour from 119.02c/kg to 94,72c/kg and 178.53c/kg to 142,18c/kg, respectively.

2   Draft amendments to Schedules to the Act:

2.1 Schedule 1 Part 1:

2.1.1     To insert eight-digit tariff subheadings to differentiate between antimicrobials for human use and those for veterinary use in tariff headings 29.41, 30.03 and 30.04; 

2.1.2     To make provision for “other” under tariff heading 3920.20.9; 

2.1.3     To substitute the statistical unit of tariff subheading 9506.99.20; and

2.1.4     To amend the structure of fowls of the species Gallus domesticus under tariff headings 0207.12 and 0207.14.2.

2.2 Schedule 2 to be amended as a consequence of the restructuring in Schedule 1 Part 1 to amend the structure of fowls of the species Gallus domesticus.

2.3 Schedule 4 to be amended as a consequence of the restructuring in Schedule 1 Part 1 to amend the structure of fowls of the species Gallus domesticus.

2.4 Schedule 6: 

2.4.1     To be amended to insert refund item 624.14 on distillate fuel received in a licensed customs and excise manufacturing warehouse for the express purpose of blending with heavy fuel oil classifiable in tariff subheading 2710.12.35 at a ratio not exceeding 30% of distillate fuel used in the manufacture of intermediate fuel oil; and

2.4.2     To be amended to insert refund item 670.13/000.00/01.00 on distillate fuel received in a licensed customs and excise manufacturing warehouse for the express purpose of blending with heavy fuel oil classifiable in tariff subheading 2710.12.35 at a ratio not exceeding 30% of distillate fuel used in the manufacture of intermediate fuel oil. 

Comments may be submitted to AMpanza@sars.gov.za or MMaphosa@sars.gov.za by 6 July 2017.

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