Customs & Excise highlights

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

3 Aug 2018 3 min read Tax and Exchange Control Alert Article
  1. Amendments to Rules to the Customs & Excise Act, No 91 of 1964 (Act) (certain sections quoted from the SARS website):

1.1  Section 38 and s120, by the insertion of Rule 38.14A after Rule 38.14 with effect from 27 July 2018 relating to Southern African Customs Union Unique Consignment References;

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

2.1  Schedule 4:

2.1.1   The substitution of rebate item 460.03/0207.14.9/01.07 to increase the annual quota for bone-in cuts for the species Gallus Domesticus, frozen, classifiable in tariff item 0207.14.9 imported from or originating in the United States of America;

  1. The Department of Agriculture, Forestry and Fisheries published the following notices in the Government Gazette:

3.1  On 20 July 2018, which provide for establishments of statutory measures relating to:

3.1.1   Number 734: “RECORDS AND RETURNS BY EXPORTERS, IMPORTERS, PROCESSORS AND PURCHASERS OF COTTON”;

3.1.2   Number 735: “REGISTRATION OF EXPORTERS, IMPORTERS, PROCESSORS, PRODUCERS AND PURCHASERS OF COTTON”; and

3.1.3   Number 736: “DETERMINATION OF GUIDELINE PRICES: LEVY RELATING TO COTTON LINT”.

3.2  Number 747 on 27 July 2018, stating that the standards and requirements regarding control of the export of fresh cut flowers and fresh ornamental foliage is amended and shall come into operation seven days after publication of the notice;

  1. The Department of Justice and Constitutional Development, by way of Notice 425 of 2018 issued by the Commissioner of the Commission of inquiry into tax administration and governance by the South African Revenue Service, has extended the deadline of the call for submissions to 31 August 2018.

All interested parties were invited to direct written submissions, in hard copy or by email by no later than 31 August 2018, to the Secretary of the Commission at the address below:

The Commissioner
SARS Commission of Inquiry
Hilton House, 2nd floor
Brooklyn Bridge
570 Fehrsen Street
Brooklyn, Pretoria
Email: commission@inqcomm.co.za 
Telephone: (012) 647 9486

  1. SARS issued a circular dated 23 July 2018 wherein external stakeholders were advised as follows:

“Customs introduced the CSK [Customs Sufficient Knowledge] programme for various Reporting of Conveyances and Goods (RCG) client types on 11 May 2018. The CSK is a Customs Control Act (CCA) requirement for certain client types for registration and/or licensing purposes.

As the CCA has not yet been operationalised, clients were informed that the test was not mandatory and that they were encouraged to take part in the process in order to familiarise themselves with the new legislation.

However, this week Customs leadership decided to place the CSK programme on hold until such time as the CCA goes live”.

  1. Notice 417 of 2018 was published in the Government Gazette on 27 July 2018 by the Department of Trade and Industry. It states, among other things, the following:

“Emanating from the Economic Partnership Agreement (EPA) between the European Community and its Member States, of the one part, and the Southern African Development Community (SADC) EPA States, of the other, Article 34 of the EPA provides for safeguard action in defined circumstances.

The International Trade Administration Commission of South Africa (the Commission) has drafted the attached reference and procedural guide pertaining to the application for safeguard action in terms of Article 34 of the EPA.

All interested parties are invited to comment on the draft guidelines within 10 calendar days of the date of publication of this notice. The Commission will finalise the guidelines after considering all comments received.

Comments can be submitted to the Chief Commissioner, International Trade Administration Commission of South Africa, Private Bag X 753, Pretoria or delivered by hand to the DTI Campus (Block E), 77 Meintjies Street, Sunnyside, Pretoria, 0002.

Further information can be obtained from the Senior Manager: Trade Remedies I, Ms Carina Janse van Vuuren, at (012) 394 3594”.

  1. Please advise if additional information is required.

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