Customs and Excise highlights

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

26 May 2017 2 min read Tax & Exchange Control Alert Article
  • Rule 101A.12 to the Customs & Excise Act, No 91 of 1964 (Act) has been amended and currently states that the time any amendment to a tariff heading or item of any Schedule takes effect is at 00:00 on the date of publication of the relevant gazette
  • The International Trade Administration Commission has received an application for increase in duty on biaxially oriented polymers of propylene (excluding that which is self-adhesive on both sides), of a width not exceeding 200mm from 10% ad valorem to 20% classifiable in subheadings 3919.10.43 and 3919.10.47 by amending the scope of subheading 3919.10.43 to the following: “Of biaxially oriented polymers of propylene (excluding that which is self adhesive on both sides)” and that of subheading 3919.10.47 to the following: “Other biaxially oriented polymers of propylene, self-adhesive on both sides”.
  • Representations should reach ITAC (Mrs. Ayanda Gandi, fax: (012) 394-4724, e-mail: and Mr Nkulana Phenya, fax: (012) 394-4677, e-mail: within four weeks of the date of the notice (which is 19 May 2017).
  • SARS advised that an external workshop on the discussion of comments received on the Draft Rules to the Customs Control Act, 2014, will be held as follows:

Date:         29 May 2017;         

Time:        10h00 – 14h00;

Venue:      2nd floor, Linton House Auditorium, SARS, Brooklyn, Pretoria;

Address:   Linton House, 570 Fehrsen Street, Brooklyn Bridge, Brooklyn, Pretoria; (GPS co-ordinates: S25 46.295 E28 14.174).

RSVP:       Samantha Authar ( by 26 May 2017.

  • Call for comments opened on 22 May 2017 on the Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill. Public hearings will be conducted at Parliament on Wednesday, 31 May 2017. From a customs perspective, the bill aims to amend rates of duty in Schedule 1 to that Act to insert a new part, insert a new section and insert new tariff items.
  • Interest charged on outstanding taxes, duties and levies are currently 10.5% per annum.

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