26 October 2018 by Tax and Exchange Control Alert

Customs & Excise highlights

Herewith below selected highlights in the Customs & Excise environment since our last instalment (the Customs & Excise Act, No 91 of 1964 will be referred to herein as “the Act”):

1. Amendments to Rules to the Act (certain sections quoted from the SARS website):

1.1 Draft forms relating to stills and manufacture of excisable goods for own use have been released for comment. Forms are being amended to provide for the excise administration of stills and the manufacture of excise goods for own use, as follows:

1.1.1 Form DA 185: Application form – Registration/licensing of customs and excise clients;

1.1.2 Form DA 185.4A14: Registration client type 4A14 – Registered still;

1.1.3 Form DA 185.4A15: Registration client type 4A15 – Manufacture of excisable goods solely for own use by the manufacturer;

1.1.4 Form DA 185.4B11: Licensing client type 4B11 – Distillation of spirits by an agricultural distiller;

1.1.5 Form DA 185.4B12: Licensing client type 4B12 – To own, possess or keep stills; and

1.1.6 Form DA 185.4B13: Licensing client type 4B13 – To manufacture or import stills for sale or to repair stills for reward. 

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

2.1 Schedule 1 Part 1:

2.1.1 The 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 29,85c/kg and 44,77c/kg to 49,07c/kg and
73,61c/kg respectively;

3. The Department of Agriculture, Forestry and Fisheries published the following notices in the Government Gazette relating to macadamia nuts (certain sections quoted from the notice):

3.1 Notice 627 of 2018 – Establishment of statutory measure: Registration of macadamia nurseries, growers, processors, consolidators of nut in shell, importers and exporters of macadamia nuts;

3.2 Notice 628 of 2018 – Establishment of statutory measure: Records and returns relating to macadamia trees as well as domestic production, processing, imports and exports of macadamia nuts; and

3.3 Notice 629 of 2018 – Establishment of statutory measure and determination of levies on macadamia nuts.

Please advise if additional information is required.

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