4 October 2019 by Tax & Exchange Control

Customs & Excise Highlights

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

Amendments to the Rules to the Customs & Excise Act, No 91 of 1964 (Act) (certain sections quoted from the SARS website)

  1. Section 6(1)(hB) of the Act empowers the Commissioner to appoint places where licensed container depots may be established for the storage, detention, unpacking or examination of containers or the contents of containers, for the delivery to importers of the contents of containers after such contents have been duly entered or for the packing of containers for export. This amendment is intended to list Lebombo in item 200.08 in terms of s6(1)(hB) of the Act as approved places where licensed container depots may be established.

   Due date for comments is 15 October 2019 and may be sent to: C&E_legislativecomments@sars.gov.za.

  1. New rules are proposed under s110 of the Act that oblige the licensee of a customs and excise manufacturing warehouse for the manufacture of tobacco products to determine the quantities of all tobacco products manufactured in the warehouse by means of a functional product counter on each tobacco manufacturing machine. The draft rules explain the physical requirements of the product counter system of which further details will be communicated by the Commissioner to the licensee in writing at least 30 days before the installation date. The licensee would need to further adhere to strict reporting requirements, but may request approval from the Commissioner for an alternative methodology if the prescribed product counter system cannot be used.

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

  1. Schedule 1 Part 1:

1.1     The substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90 to reduce the rate of customs duty on wheat and wheaten flour from 95.80c/kg and 143.69c/kg to 66.47c/kg and 99.71c/kg respectively, in terms of the existing variable tariff formula; and

  1. Schedule 2:

2.1     The substitution of anti-dumping items 204.05/2004.10.2/03.07 and 204.05/2004.10.2/04.07, relating to chips or French fries, to amend the name of the producer/exporter Pinguin Lutosa Foods B.V to Lutosa.

SARS communication

  1. SARS published the follow communication to stakeholders stating, inter alia, as follows:

“This month, a new MobiApp is being introduced to assist Customs officers working in the field (eg. members of the Detector Dog Unit) in order for them to record and manage all cases on the SARS system.

The app will also generate a case number which will be given to clients to enable them to keep track of the case.

The MobiApp is being piloted at OR Tambo International airport from 30 September 2019 and will then move on to the sea modality, followed by the road and rail modalities”.

It is hoped that this new App will streamline examinations with a view to quicker turn-around times.

Notice published by the Department of Agriculture, Forestry and Fisheries (certain sections quoted from the notice):

  1. On 27 September 2019, the department published a notice regarding an amendment of the appeal procedures. The notice provides for, inter alia, the format of the appeal form, specific time periods within which decisions must be appealed, a prescribed fee for such appeal and the period within which the appeal must be decided.
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