Customs and Excise Highlights

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

1.1 Rule 19A3 to facilitate the removal of extracted ethyl alcohol.

2. Amendments to Schedule 1 Part 1 to the Act (certain sections quoted from the SARS website):

2.1 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 37.93c/kg and 56.90c/kg to 75.24c/kg and 112.85c/kg respectively.

2.2 Draft amendment (with effect from 1 January 2018) to create 8-digit tariff subheadings under 2809.20 to include a phosphoric content of 78 per cent or more. Separate 8-digit tariff subheadings are proposed to be created to distinguish between the acids used in the food industry and that used in the fertiliser industry.

2.3 The substitution of tariff subheading 9612.10 and the insertion of tariff subheading 9612.10.10 and 9612.10.90 to reduce the rate of customs duty on thermal transfer ribbons and cartridges from 15% to free of duty.

3. Amendments to Schedule 2:

3.1 The deletion of items 213.03/7005.29.05/02.08; 213.03/7005.29.05/05.08; 213.03/7005.29.05/07.08 and 213.03/7005.29.05/10.08 to give effect to the termination of anti-dumping duties on solar glass originating in or imported from Indonesia (with retrospective effect from 26 July 2017).

4. Amendments to Schedule 6:

4.1 The substitution of item 619.07/104.10.20/01.01 and the insertion of item 619.09/104.10.20/01.01 in order to provide for a rebate on the excise duties of beer, wine and other fermented beverages used in the manufacture of low alcohol and non-alcoholic beverages by a process of extracting ethanol as well as the movement of the extracted ethanol by-product.

4.2 The amendment of various rebate items and Notes under item 620.00 in order to provide for a rebate on the excise duties of beer, wine and other fermented beverages used in the manufacture of low alcohol and non-alcoholic beverages by a process of extracting ethanol as well as the movement of the extracted ethanol by-product.

4.3 The insertion of various rebate items under item 621.00 in order to provide for a rebate on the excise duties of beer, wine and other fermented beverages used in the manufacture of low alcohol and non-alcoholic beverages by a process of extracting ethanol as well as the movement of the extracted ethanol by-product.

5. The International Trade Administration Commission recommended to the Minister of Trade and Industry that the anti-dumping duty on the following product be maintained, which recommendation has been approved by the Minister:
   
        Unframed glass mirrors of a thickness of 2mm or more but not exceeding 6mm originating in or imported from
        Indonesia.

6. The Select Committee on Social Services invites comments on the Border Management Authority Bill [B9B-2016] by 27 October 2017.

The aim of the Bill is “to provide for the establishment, organisation, regulation, functions and control of the Border Management Authority; to provide for the appointment, terms of office, conditions of service and functions of the Commissioner and Deputy Commissioners; to provide for the appointment and terms and conditions of employment of officials; to provide for the duties, functions and powers of officers; to provide for the establishment of an Inter-Ministerial Consultative Committee, Border Technical Committee and advisory committees; to provide for delegations; to provide for the review or appeal of decisions of officers; to provide for certain offences and penalties; to provide for annual reporting; to provide for the Minister to make regulations with regard to certain matters; and to provide for matters connected therewith”.

Comments can be sent to:
Ms Marcelle Williams
Select Committee on Social Services
Parliament of RSA
P O Box 15, Cape Town, 8000
Email:   mawilliams@parliament.gov.za