Customs and Excise Highlights

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

8 Jun 2018 3 min read Tax & Exchange Control Alert Article
  1. Amendments to Schedules to the Customs & Excise Act, No 91 of 1964 (Act):

1.1     Schedule 1 Part 1:

1.1.1   The substitution of tariff heading 1205.10 and insertion of tariff subheading 1205.10.20 and 1205.10.90 to make provision for the reduction of the rate of customs duty on canola seed;

1.1.2   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 29,38c/kg and 44,06c/kg to 43,72c/kg and 65,59c/kg respectively, in terms of the existing variable tariff formula;

1.2     Schedule 4:

1.2.1   The substitution of rebate items 405.04/00.00/01.00 and 405.04/00.00/02.00 in order to review the wording providing for goods for disabled persons or for the upliftment of indigent persons;

1.3     Schedule 6:

1.3.1   The insertion of various items under rebate item 621.08 in order to make provision for a rebate of full duty in respect of ethyl alcohol by-product that has been used for industrial purposes or for the manufacture of other non-liquor products; and

1.4     Schedule 8:

1.4.1   The substitution of items 820.05 and 820.10 in order to extend the validity period for licenses for pot stills.

  1. SARS issued a circular dated 21 May 2018 wherein external stakeholders were advised that the prior circular stating that SARS would impose penalties for not declaring proof of origin is withdrawn and no further penalties in this regard will be imposed.

  2. The International Trade Administration Commission has (certain sections quoted from the notice):

3.1     Issued Notice 282 of 2018, stating as follows:

“The Commission hereby notifies all interested parties that, unless a duly substantiated request is made by or on behalf of the Southern African Customs Union (SACU) industry, indicating that the expiry of the duty would be likely to lead to continuation or recurrence of dumping and injury, the following anti-dumping duties will expire during 2019:

……

Manufacturers in the SACU of the subject products listed above, who wish to submit a request for the duty to be reviewed prior to the expiry thereof, are requested to do so not later than close of business on 25 June 2018.

…….

Enquiries may be directed to the Senior Manager: Trade Remedies I, Ms Carina Janse van Vuuren, at telephone (012) 394-3594 or at fax (012) 394-0518”.

The notice has regard to the following products:

1. Frozen Potato Chips from Belgium and the Netherlands

2. Wire ropes from China, Germany and the United Kingdom;

3. Gypsum Plasterboard from Indonesia and Thailand; and

4. Soda Ash from the USA.

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

4.1     Notice 265 of 2018, stating as follows:

“On 15 May 2018, Macadamia South Africa Non Profit Company (SAMAC), applied on behalf of directly affected groups in the macadamia industry, to the Minister of Agriculture, Forestry and Fisheries, for the continuation of statutory measures (levies, registration and record & returns) on macadamia nuts, husk, kernels or in-shell, trees (both in nurseries and in the field), in terms of the Marketing of Agricultural Products Act, 1996 (Act, No 47 of 1996) (MAP Act). The current statutory measures will lapse on 14 November 2018.

…….

SAMAC applied for the following statutory measures and it is proposed that the statutory measures be implemented for a new four year period (from 15 November 2018 to 14 November 2022):

…….

ENQUIRIES: National Agricultural Marketing Council Mr. Elekanyani Nekhavhambe E-mail: enekhavhambe@namc.co.za Tel no.: 012 341 1115 Fax no.: 012 341 1911”.

4.2     Notice 543 dated 1 June 2018, stating as follows:

“AMENDMENTS TO THE REGULATIONS RELATING TO THE GRADING, PACKING AND MARKING OF POTATOES INTENDED FOR SALE IN THE REPUBLIC OF SOUTH AFRICA.

…….

INVITATION FOR PUBLIC COMMENTS

…….

invite all interested parties to submit comments and any representations concerning the proposed regulations in writing within (5) five weeks from the date of publication of this Notice to the following address:

Executive Officer: Agricultural Product Standards

Department of Agriculture, Forestry and Fisheries

Private Bag X343, Pretoria, 0001,

30 Hamilton Street, Harvest House Building, Room 152

Tel. no. 012 319 6171 or 6291 Fax no. 012 319 6265 Email: VictorMa@daff.gov.za or CarolineL@daff.gov.za”.

  1. Please advise if additional information is required.

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