Customs and Excise Highlights

1. Certain Schedules to the Customs and Excise Act, No 91 of 1964 (Act) have been amended with effect from:

• 1 January 2017. The SARS explanatory memorandum provides as follows in this regard:

The amendments include the following:

• the implementation of the HS 2017 in Part 1 of Schedule No. 1;
• consequential amendment for HS 2017 in Part 2A and 2B of Schedule No. 1, Schedule Nos. 2, 3 and 6 to the Act;
• the phase-down of the rates of duty for 2017 in terms of the EPA between the European Union (EU) and the Southern African Development Community (SADC) EPA States in Part 1 of Schedule No. 1; and
• various technical amendments to the General Notes, Schedule Nos. 1, 4, 5 and 6 to the Act” (some of which are specified below).
• 2 December 2016, as follows:
• Amendment of TH3922.10 in Schedule 1 Part 1; and
• Insertion of rebate items 460.15 for TH’s 7210.61 & 7210.70 in Schedule 4;
• 23 September 2016 – substitution of rebate item 620.24 (104.17.25) in Schedule 6;
• 1 January 2013 – substitution of rebate item 410.03 for Chapter 87 in Schedule 4; and
• 1 January 2012 – Substitution of Additional Note (2)(d) in Chapter 27 in Schedule 1 Part 1.

2. Draft amendment of rules (to the Act) to sections 13, 46A and 49 in respect
   of the:

• Economic Partnership Agreement between the SADC EPA states, of the one part, and the European Union and its member states, of the other part;
• Preferential Trade Agreement between the Common Market of the South (MERCOSUR) and the Southern African Customs Union (SACU); and
• Form DA185.4A2 – Registration Client Type 4A2 – Exporter (Local or Foreign).
  
  Due date for comments is 20 January 2017 and comments may be sent to: C&E_legistlativecomments@sars.gov.za.

3. More information is available upon request.