The International
Trade Administration
Commission (ITAC)
is responsible for
tariff
investigations,
amendments, and
trade remedies in
South Africa and on
behalf of SACU.
Tariff
investigations
include:
Increases in the
customs duty rates
in Schedule No. 1
Part 1 of Jacobsens.
These applications
apply to all the
SACU Countries, and,
if amended, thus
have the potential
to affect the import
duty rates in
Botswana, Lesotho,
Namibia, Swaziland
and South Africa.
Reductions in the
customs duty rates
in Schedule No. 1
Part 1. These
applications apply
to all the SACU
Countries, and, if
amended, thus have
the potential to
affect the import
duty rates in
Botswana, Lesotho,
Namibia, Swaziland
and South Africa.
Rebates of duty on
products, available
in the Southern
African Customs
Union (SACU), for
use in the
manufacture of
goods, as published
in Schedule No. 3
Part 1, and in
Schedule No. 4 of
Jacobsens. Schedule
No. 3 Part 1 and
Schedule No. 4 are
identical in all the
SACU Countries.
Rebates of duty on
inputs used in the
manufacture of goods
for export, as
published in
Schedule No. 3 Part
2 and in item
470.00. These
provisions apply to
all the SACU
Countries.
Refunds of duties
and drawbacks of
duties as provided
for in Schedule No
5. These provisions
are identical in the
all the SACU
Countries.
Trade remedies
include:
Anti-dumping duties
(in Schedule No. 2
Part 1 of Jacobsens),
countervailing
duties to counteract
subsidisation in
foreign countries
(in Schedule No. 2
Part 2), and
safeguard duties
(Schedule No. 2 Part
3), which are
imposed as measures
when a surge of
imports is
threatening to
overwhelm a domestic
producer, in
accordance with
domestic law and
regulations and
consistent with WTO
rules.
Dumping is
defined as a
situation where
imported goods are
being sold at prices
lower than in the
country of origin,
and also causing
financial injury to
domestic producers
of such goods. In
other words |
there should be a
demonstrated causal
link between the
dumping and the
injury experienced.
To remedy such
unfair pricing, ITAC
may, at times,
recommend the
imposition of
substantial duties
on imports or duties
that are equivalent
to the dumping
margin (or to the
margin of injury, if
this margin is
lower).
Countervailing
investigations are
conducted to
determine whether to
impose
countervailing
duties to protect a
domestic industry
against the unfair
trade practice of
proven subsidised
imports from foreign
competitors that
cause material
injury to a domestic
producer.
Safeguard measures,
can be introduced to
protect a domestic
industry against
unforeseen and
overwhelming foreign
competition and not
necessarily against
unfair trade, like
the previous two
instruments. In the
WTO system, a member
may take a safeguard
action, which is,
restricting imports
temporarily in the
face of a sustained
increase in imports
that is causing
serious injury to
the domestic
producer of like
products. Safeguard
measures are
universally applied
to all countries,
unlike anti-dumping
and countervailing
duties that are
aimed at a specific
firm or country.
Schedule No. 2 is
identical in all the
SACU Countries.
ITAC has published
the following
document relating to
the SACU tariff and
tariff amendment
applications:
Increase in the rate
of customs duty on
paper and
paperboard, coated,
covered, impregnated
or covered with
plastic classifiable
under tariff
subheading
4811.59.90; and
other paper,
paperboard,
cellulose fibres,
classifiable under
tariff subheading
4811.90.90 from free
to 5% ad valorem by
the creation of
8-digit subheadings.
Download the
document at
http://www.gov.za/documents/download.php?f=213475. |
With the exception
of certain parts of
Schedule No. 1, such
as Schedule No. 1
Part 2 (excise
duties), Schedule
No. 1 Part 3
(environmental
levies) Schedule No.
1 Part 5 (fuel and
road accident fund
levies), the other
parts of the tariff
is amended by SARS
based on
recommendations made
by ITAC resulting
from the
investigations
relating to Customs
Tariff Applications
received by them.
The ITAC then
investigates and
makes
recommendations to
the Minister of
Trade and Industry,
who requests the
Minister of Finance
to amend the Tariff
in line with the
ITAC’s
recommendations.
SARS is responsible
for drafting the
notices to amend the
tariff, as well as
for arranging for
the publication of
the notices in
Government Gazettes.
During the annual
budget speech by the
Minister of
Finance in February,
it was determined
that parts of the
tariff that are not
amended resulting from
ITAC
recommendations,
must be amended
through proposals
that are tabled by
the Minister of
Finance.
Once a year big
tariff amendments
are published by
SARS, which is in
line with the
commitments of South
Africa and SACU
under international
trade agreements.
Under these
amendments, which
are either published
in November or early
in December, the
import duties on
goods are reduced
under South Africa’s
international trade
commitments under
existing trade
agreements.
The following
amendments have been
published recently:
Schedule No. 4 to
the Customs and
Excise Act 91 of
1964 has been
amended by the
insertion of rebate
item
460.23/00.00/02.00
and by the amendment
of rebate item
460.23 to
distinguish between
equipment used in
exploration for or
production of
petroleum being
imported free of
duty, and equipment
that is subject to
customs duties and a
permit from ITAC.
The amendment was
published on 17
April 2014 and the
effective date of
the amendment is
1 January 2014.
The amendment was
published in Government Gazette 37554
under Notice No
R.289.
Jacobsens reference
A4/2/369 refers.
The amendment of the
rate of duty on heat
exchange units in
tariff subheading
8419.50 from free to
15% as recommended
in ITAC Report No.
465; |
Provision is made
for a rebate of full
duty on methyl ester
sulphate for the
manufacture of
washing preparation
by the insertion of
rebate item
306.06/3402.11.20/01.08
as recommended in
ITAC Report No. 469;
and
Provision is made
for a rebate of full
duty on polyurethane
flat shapes and
natural rubber
straps for the
manufacture of dust
mask as recommended
in ITAC Report No.
460.
Tariff amendments
published on 9 May
2014:
The descriptions of
tariff subheadings
8302.30.30,
8302.41.10 and
8302.42.10 has been
amended as requested
by SARS and approved
by ITAC.
(Government Notice
R. 335, published in
Government Gazette
37606 of 9 May 2014
– Jacobsens
reference:
A1/1/1489).
The anti-dumping
duty provisions on
welded link chain
ranging in size from
4 mm to 10 mm
originating in or
imported from
China (anti-dumping
duty items
215.02/7315.82.03/01.08 and 215.02/7315.82.03/02.08)
have been deleted as
recommended in ITAC
Report Number 461
(Government Notice
R.336, published in
Government Gazette
37606 of 9 May 2014
– Jacobsens
reference:
A2/1/358).
A new rebate
provision has been
created by the
insertion of item
312.01/6001.92/01.06
to provide for a
rebate of full duty
on other pile
fabrics, knitted or
crocheted, of
man-made fibres,
classifiable in
tariff subheading
6001.92, for the
manufacture of
footwear with uppers
of textile materials
classifiable in
Chapter 64 as
recommended in
ITAC Report 470.
(Government Notice
No. R. 377,
published in
Government Gazette
37654 dated 23 May
2014 – Jacobsens
reference:
A3/1/703).
The amendments will
be sent to
subscribers under
cover of supplement
1033.
Subscribers will
soon be able to view
a PDF version of the
tariff book
supplements at www.jacobsens.co.za.
Download the
latest Customs Watch
to have access to
the latest tariff
and rule amendments |
The Customs and Excise Act is
amended by the Minister of
Finance. Certain provisions of
the Act are supported by Customs
and Excise Rules, which are
prescribed by the Commission of
SARS. These provisions are
numbered in accordance with the
sections of the Act. The rules
are more user-friendly than the
Act, and help to define
provisions which would otherwise
be unclear and difficult to
interpret.
Forms are also prescribed by
rule, and are published in the
Schedule to the Rules. |
Form CR 1 titled General
Application for Customs Refund:
Voucher of Correction have been
amended and a new form has
substituted the existed form in
the schedule to the Rules.
The notice was published in
Government Notice R.361
published in Government
Gazette 37631 of 16 May 2014
(DAR/138).
Download the
amendments to
view the notices. |