Duty Calls


Sugary beverages levy In last week’s column comment was invited, by 31 January, on the South African Revenue Service (Sars) draft rule amendment and the DA forms to the Customs and Excise Act, 1964 for the “Health Promotion Levy on Sugary Beverages”. On 14 January Sars invited comment on notes to Part 7A of Schedule No 1 to the Act, 1964, “Health Promotion Levy on Sugary Beverages”, by 28 January. The proposed amendments relate to Note 5, to include the reference to grams per 100 millilitres, and to Note 6 to indicate how the sugar content of powders and concentrates or other preparations for the making of sugar beverages will be calculated. UCR clearance for non-South Africans On 16 January Sars invited comment, by 31 January, on the Rules to the Act, 1964 under Section 38 “CLEARANCE AND ORIGIN OF GOODS: LIABILITY FOR AND PAYMENT OF DUTIES RULES FOR SECTION 38 OF THE ACT Entry of goods and time of entry”, and under Section 59A “CHAPTER VIII REGISTRATION, LICENSING AND ACCREDITED CLIENTS: Registration of persons participating in activities regulated by the Act”. The proposed amendments to Rules 38A and 59A to the Act, 1964 serve to facilitate full implementation of the requirement of the Unique Consignment Reference (UCR) on clearance declarations by including clearance declarations of importers and exporters who are not located in the Republic of South Africa and who qualify to utilise the 70707070 code. The 70707070 code is the general code and may be used by individuals who are not registered as importers. Taxation Laws Amendment Acts On 17 January Sars announced the promulgation of three Acts on the day: (i) Rates and Monetary Amounts and Amendment of Revenue Laws Act 21, 2018; (ii) Tax Administration Laws Amendment Act 22, 2018; and (iii) Taxation Laws Amendment Act 23, 2018. The only reference to the Customs and Excise Act appears in the Tax Administration Laws Amendment Act 22, 2018. To amend the Customs and Excise Act, 1964, so as to insert a provision enabling the Commissioner for Sars to implement anti-forestalling measures in respect of anticipated increases in excise duties; to insert a provision providing for the writing off or compromise of any duty, interest, penalty or forfeiture incurred, and owed to the Sars Commissioner for the benefit of the National Revenue Fund. To amend the Customs Control Act, 2014, so as to effect changes to certain definitions; to amend a provision to ensure that reporting requirements in respect of the departure of trucks due to leave the Republic are adhered to irrespective of whether a truck has cargo on board; to insert a provision providing for the writing off or compromise of debt owed to the Commissioner for credit of the National Revenue Fund. Duty Calls Watchlist Comment on the draft rule amendment and the DA forms for sugary beverages levy is due by 31 December. Applications for import permits for used overcoats, car-coats, raincoats, anoraks, ski jackets, parkas, etc are due by 25 January.