Duty Calls


Unfortified wine – Comment due

On 04 September the South African Revenue Service (Sars) published a draft amendment to Section C of Part 1 of Schedule No 6 to the Customs and Excise Act, 1964, “Rebates and refunds of excise duties, fuel levy, road accident fund levy, environmental levy and health promotion levy: rebates and refunds of specific excise duties: rebates and refunds of specific excise duties on wine and other fermented beverages (excluding beer made from malt and traditional African beer), mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages not elsewhere specified or included.”, by the insertion of rebate items 620.25/104.15, 620.25/104.15.21/01.01 and 620.25/104.15.23/02.01, Note 7, and form DA 133 “Return in respect of spirits/ fortified wine/unfortified wine received and used under rebate of duty in terms of item 620.25/104.15.” The amendments provide for the rebate on unfortified wine used in the manufacture of other foodstuffs. Comment is due by 18 September.

SADC EPA Agreement – Comment due

Sars on 31 August published the following tariff amendments on which comment is due by 01 October: (i) To Part 1 of Schedule No 1 to implement the 2019 Southern African Development Community (SADC) Economic Partnership Agreement (EPA) phase-downs as well as various technical amendments, with effect from 01 January 2019; (ii) To Part 2A of Schedule No 1 to delete tariff items in Part 2A of Schedule No 1 as a consequence of a deletion in Part 1 of Schedule No 1, with effect from 01 January 2019; (iii) To Part 3 of Schedule No 1 to delete rebate item 315.05/7308.90.90/01.01 in Part 1 of Schedule No 3 as a consequence of a deletion in Part 1 of Schedule No 1; and insert rebate item 315.05/7308.90.99/01.01, with effect from 01 January 2019; (iv) To Part 2 of Schedule No 4 to delete rebate item 460.02/12.06/01.04 as it was created for goods entered for home consumption on or before 10 May 2002, with effect from 01 January 2019; and delete rebate item 460.07/39.19/01.04 in Part 2 of Schedule No 4 as it was created for goods entered for home consumption on or before 12 April 1997, with effect from 01 January 2019; (v) To Part 3 of Schedule No 5 to delete Note 1 to rebate item 537.00 applicable to the Motor Industry Development Programme (MIDP) and Note 2 is renumbered as Note 1, to remove the reference to rebate item 317.04 applicable to MIDP, with effect from 01 January 2019; (vi) delete refund items 537.01, 537.01/8701.20/01.06, 537.01/87.02/01.04, 537.01/87.03/01.04, 537.01/87.04/01.04 and 537.01/87.06/01.04, as they were applicable to MIDP, with effect from 01 January 2019; and (vii) delete refund item 538.00/00.00/02.00 applicable to MIDP, with effect from 01 January 2019.

Internal appeals – Comment due

On 07 September Sars published draft rules under Section 77H – Internal Appeals. Comment is due by 21 September.

Duty Calls Watchlist

Comment on the alleged dumping of clear float glass originating in or imported from Saudi Arabia and United Arab Emirates is due by 17 September.


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