Duty Calls


Sugary beverages levy – Comment due On 10 January the South African Revenue Service (Sars) called for comment by 31 December on its draft rule amendment and the DA forms to the Customs and Excise Act, 1964 for the health promotion levy on sugary beverages. The DA forms are: DA 185 “APPLICATION FORM: REGISTRATION/ LICENSING OF CUSTOMS AND EXCISE CLIENTS”; DA 185.4A14 “CLIENT TYPE 4A14 – Noncommercial manufacturer of sugary beverages (Section 59A and Rule 54I.03)”; and DA 185.4B2 “ANNEXURE DA185.4B2 – LICENSING CLIENT TYPE 4B2 – MANUFACTURING WAREHOUSE”. The sugary beverages levy rules are being amended to provide for: (i) the deletion of the registration requirement for the commercial manufacture of sugary beverages; (ii) the determination of the sugar content of any concentrate or preparation for the making of sugary beverages; and (iii) the insertion and amendment to the registration and licensing forms. Ceramic floor and wall tiles safeguard The World Trade Organisation (WTO) on 11 January announced that on 20 December 2018 the Philippines had notified the WTO’s Committee on Safeguards of its decision to initiate a safeguard investigation on ceramic floor and wall tiles, classifiable in tariff subheadings 6907.21, 6907.22, 6907.23, and 6907.40. Detergent powder safeguard On 07 January the WTO announced that on 30 December 2018 Madagascar had initiated a safeguard investigation on detergent powder, classifiable under tariff subheading 3402.11, 3402.12, 3402.19, and 3402.20. The investigating authority, Autorité Nationale Chargée des Mesures Correctives Commerciales (ANMCC), will hold a public hearing with interested parties on 08 February. Yarn of nylon or polyamides safeguard The WTO on 04 January announced that on 30 December 2018 Turkey had initiated a safeguard investigation on yarn of nylon or other polyamides, classifiable in tariff subheadings 5402.31, 5402.32, 5402.45, 5402.51 and 5402.61. WCO PCA for eSwatini The World Customs Organisation (WCO) conducted a five-day diagnostic mission on Post Clearance Audit (PCA) from 03 to 07 December 2018 in eSwatini. The mission included extensive consultations with different directorates and units within the eSwatini Revenue Authority (SRA). As a result of the mission, SRA’s current needs in improving PCA and Risk Management capacities were identified and recommendations for forward support were presented to the SRA management, including the commissioner general and the commissioner for Customs.