24 August 2018 by Tax and Exchange Control Alert

Customs & Excise Highlights

Herewith below selected highlights in the Customs & Excise environment since our last instalment.

  1. Imposition of provisional payment:

1.1    A provisional payment has been imposed in the form of safeguard duty on imports of other screws, fully threaded with hexagon heads, made of steel (of tariff subheading 7318.15.39).

  1. Amendments to Schedules to the Customs & Excise Act No. 91 of 1964 (Act) (certain sections quoted from the SARS website):

2.1  Schedule 1 Part 1:

2.1.1   The substitution of tariff subheading 3901.40 to reduce the rate of customs duty on ethylene-alpha-olefin copolymers having a specific gravity of less than 0.94 from 10% to free; 

2.1.2   The substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to increase the rate of customs duty on sugar from 233.81c/kg to 419.52c/kg due to the increase in the Dollar-Based Reference Price on sugar from US$566/ton to US$680/ton;

2.2  Schedule 2:

2.2.1   The substitution of safeguard item 260.03/72.08/01.04 to exclude rebate items 460.15/7208.25/01.06 and 460.15/7208.26/01.06 in order to exclude certain hot-rolled coils from being subject to safeguard duty (10 August up to and including 10 August 2018);

2.2.2   The substitution of safeguard item 260.03/72.08/01.04 to exclude rebate items 460.15/7208.25/01.06 and 460.15/7208.26/01.06 in order to exclude certain hot-rolled coils from being subject to safeguard duty (11 August 2018 up to and including 10 August 2019);

2.2.3   The substitution of safeguard item 260.03/72.08/01.04 to exclude rebate items 460.15/7208.25/01.06 and 460.15/7208.26/01.06 in order to exclude certain hot-rolled coils from being subject to safeguard duty (11 August 2019 up to and including 10 August 2020);

2.2.4   The insertion of rebate item 460.15/7208.25/01.06 and 460.15/7208.26/01.06 in order to create a rebate facility on certain hot-rolled coils classifiable in tariff subheading 72.08. 

2.2.5   The substitution of safeguard items 260.03/72.08/01.04, 260.03/7225.40/01.06 and 260.03/7225.99/01.06 to exclude rebate item ranges 460.15/7208.5/08.05 to 460.15/7208.5/12.05, 460.15/7225.40/10.06 to 460.15/7225.40/14.06 and rebate item 460.15/7225.99/02.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty (10 August up to and including 10 August 2018);

2.2.6   The substitution of safeguard items 260.03/72.08/01.04, 260.03/7225.40/01.06 and 260.03/7225.99/01.06 to exclude rebate item ranges 460.15/7208.5/08.05 to 460.15/7208.5/12.05, 460.15/7225.40/10.06 to 460.15/7225.40/14.06 and rebate item 460.15/7225.99/02.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty (11 August 2018 up to and including 10 August 2019);

2.2.7   The substitution of safeguard items 260.03/72.08/01.04, 260.03/7225.40/01.06 and 260.03/7225.99/01.06 to exclude rebate item ranges 460.15/7208.5/08.05 to 460.15/7208.5/12.05, 460.15/7225.40/10.06 to 460.15/7225.40/14.06 and rebate item 460.15/7225.99/02.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty (11 August 2019 up to and including 10 August 2020);

2.2.8   The substitution of safeguard items 260.03/72.08/01.04, and 260.03/7225.40/01.06 to exclude rebate item ranges 460.15/7208.36/01.06 to 460.15/7208.37/01.06, 460.15/7208.5/13.05 to 460.15/7208.5/17.05 and 460.15/7225.40/15.06 to 460.15/7225.40/18.06 in order to exclude certain hot-rolled steel plates and hot-rolled steel coils from being subject to safeguard duty (11 August 2018 up to and including 10 August 2019);

2.2.9   The substitution of safeguard items 260.03/72.08/01.04, and 260.03/7225.40/01.06 to exclude rebate item ranges 460.15/7208.36/01.06 to 460.15/7208.37/01.06, 460.15/7208.5/13.05 to 460.15/7208.5/17.05 and 460.15/7225.40/15.06 to 460.15/7225.40/18.06 in order to exclude certain hot-rolled steel plates and hot-rolled steel coils from being subject to safeguard duty (11 August 2018 up to and including 10 August 2019);

2.2.10 The substitution of safeguard items 260.03/72.08/01.04, and 260.03/7225.40/01.06 to exclude rebate item ranges 460.15/7208.36/01.06 to 460.15/7208.37/01.06, 460.15/7208.5/13.05 to 460.15/7208.5/17.05 and 460.15/7225.40/15.06 to 460.15/7225.40/18.06 in order to exclude certain hot-rolled steel plates and hot-rolled steel coils from being subject to safeguard duty (11 August 2019 up to and including 10 August 2020); and

2.3 Schedule 4:

2.3.1   The insertion of rebate items 460.15/7216.32/01.06 and 460.15/7216.33/01.06 in order to create a rebate facility for the importation of certain structural steel in the form of H and I sections classifiable in tariff subheadings 7216.32 and 7216.33;

2.3.2   The insertion of various rebate items applicable to tariff heading 72.08, tariff subheadings 7225.40 and 7225.99 respectively in order to create a rebate facility on certain hot-rolled steel plates; and

2.3.3   The insertion of various rebate items applicable to tariff heading 72.08 and tariff subheading 7225.40 respectively in order to create a rebate facility on certain hot-rolled steel plates and hot-rolled steel coils 

  1. The International Trade Administration Commission has (certain sections quoted from the notices):

3.1  Issued an invitation to the public interest hearing in the investigation for remedial action in the form of safeguards against the increased imports of other screws fully threaded with hexagon heads made of steel.

The subject product is described as other screws fully threaded with hexagon heads made of steel classifiable under tariff subheading 7318.15.39.

A public hearing is scheduled for 18 September 2018. All interested parties who wish to attend the public hearing on public interest and wish to make oral representations to the Commission on public interest, should indicate their intention to attend on or before 31 August 2018 at 15h00 to the Senior Manager: Trade Remedies I.

Enquiries may be directed to Ms Carina van Vuuren at telephone 012 394-3594 or the investigating officers Mr Zuko Ntsangani at telephone number 012 394-3662 or Ms Selma Takacs at telephone number 012 394-3596.

3.2  Issued its final determination in relation to its investigation into the alleged dumping of drawn and float glass originating in or imported from Indonesia. The Commission determined that:

3.2.1 The subject product originating in or imported from Indonesia was being dumped into the SACU market;

3.2.2 The SACU industry suffered material injury; and

3.2.3 There was a causal link between the dumping of the subject products and the material injury.

The Commission therefore decided to recommend to the Minister of Trade and Industry that definitive anti-dumping duties be imposed on float glass originating in or imported from Indonesia, classifiable under tariff subheadings 7005.29.17, 7005.29.23, 7005.29.25 and 7005.29.35.

  1. The Department of Agriculture, Forestry and Fisheries (certain sections quoted from the notices):

4.1  Published standards and requirements regarding control of the export of Kiwifruit as stipulated in Government Notice No. R. 1983 of 23 August 1991; and

4.2  Established a levy and determined guideline prices on cattle, sheep, goats, red meat, red meat products, processed pork, hides and skins per Government Notice No. 41839 of 17 August 2018. The levy applies to (among other things):

4.2.1 Unprocessed hides and skins from designated animals exported from the Republic of South Africa; 

4.2.2 Red meat and red meat products (excluding hides and skins) imported into the Republic of South Africa; and

4.2.3 Designated animals exported live from the Republic of South Africa. 

  1. The National Regulator of Compulsory Specifications (NRCS) has per government gazette No. 41827 dated 10 August 2018 (certain sections quoted from the gazette):

5.1  Declared a Compulsory Specification for aquacultured live and chilled raw bivalve molluscs.

The notice requires, among other things, application for approval (by the NRCS) of the product imported into and exported from South Africa.

5.2  Amended the Compulsory Specification for pneumatic tyres for:

5.2.1 Passenger cars and their trailers; and

5.2.2 Commercial vehicles and their trailers

The amendments are effective within 6 months from the date of publication of the notices. 

  1. Please advise if additional information is required.
download PDF

The information and material published on this website is provided for general purposes only and does not constitute legal advice.

We make every effort to ensure that the content is updated regularly and to offer the most current and accurate information. Please consult one of our lawyers on any specific legal problem or matter.

We accept no responsibility for any loss or damage, whether direct or consequential, which may arise from reliance on the information contained in these pages.

Please refer to the full terms and conditions on the website.

Copyright © 2017 Cliffe Dekker Hofmeyr. All rights reserved. For permission to reproduce an article or publication, please contact us cliffedekkerhofmeyr@cdhlegal.com

You may also be interested in