16 November 2018 by Tax & Exchange Control Alert

Customs & Excise highlights

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

  1. Amendments to Schedules to the Customs & Excise Act, No 91 of 1964 (Act):

1.1  Schedule 2:

The substitution of safeguard item 260.03/72.08/01.04, 260.03/7225.30/01.06, 260.03/7225.99/01.06 and 260.03/7226.99/01.06 to exclude various rebate items classifiable under rebate item 460.15 from being subject to safeguard duty applicable to certain flat steel used in the automotive industry – up to and including 10 August 2019;

The substitution of safeguard item 260.03/72.08/01.04, 260.03/7225.30/01.06, 260.03/7225.99/01.06 and 260.03/7226.99/01.06 to exclude various rebate items classifiable under rebate item 460.15 from being subject to safeguard duty applicable to certain flat steel used in the automotive industry – from 11 August 2019 up to and including 10 August 2020;

1.2  Schedule 3:

The insertion of rebate items 306.15/2815.12/01.06 and 306.15/2815.12/02.06 in order to create a rebate provision for sodium hydroxide used in the extraction process of copper and nickel classifiable in tariff subheadings 2603.00 and 2604.00; and

1.3  Schedule 4:

The insertion of various rebate items classifiable under rebate item 460.15 in order to create a rebate facility on certain flat steel used in the automotive industry.

  1. SARS issued a circular wherein external stakeholders were, among other things, advised as follows (certain sections quoted from the circular):

2.1  SARS will be changing the IP addresses for AS2 and AS3 communication in live and test environments. The date for this has now been confirmed as 30 November 2018. The switchover is expected to take place from 22:00 and will last for approximately three hours.

2.2  The public DNS hostname for the SARS EDI Gateway connection will remain “EDIB2B.SARS.GOV.ZA”.

2.3  For any support leading up to or during the changeover, you can email Carl Wilbers on cwilbers@sars.gov.za or call him on 012 422 4007.

2.4  It was later revealed that the implementation date and time has been changed from 30 November 2018 at 22h00 to 1 December 2018 at 10am for approximately 3 hours.

  1. SARS published Notice 1175 in Government Gazette No 41996 on 26 October 2018. It provides that the non-submission of returns as required in terms of the Diamond Export Levy (Administration) Act, No 14 of 2007, is listed as an incidence of non-compliance in terms of the Tax Administration Act, No 28 of 2011, that is subject to a fixed amount penalty.

  2. Please advise if additional information is required.
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