|
From time to time certain government
departments publish draft legislation to inform stakeholders about
their intention to amend legislation, and to invite comments. The
commentary period ranges from 2 week to longer periods, depending on
the urgency of the matter.
The Bulletin focuses on the
publication of information relating to such matters which impact on
Customs and Excise legislation and on broader import and export
legislation.
REGULATIONS TO PHASE-OUT THE USE OF
POLYCHLORINATED BIPHENYLS (PCB) AND POLYCHLORINATED BIPHENYL (PCB)
CONTAMINATED MATERIAL
Draft
regulations were published under the National Environmental Management
Act to phase out the use of polychlorinated biphenyls (PCB) and
polychlorinated biphenyl contaminated materials by 2023.
The
proposed regulations contain prohibitions on the use, importation and
sale of PCB materials and PCB contaminated materials.
Some
of the products that could be affected by these regulation are:
1.
Waste oils Containing polychlorinated
biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated
biphenyls (PBBs) (Subheading 2710.91); and
2.
Chemical compounds containing
polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or
polybrominated biphenyls (PBBs).
The
proposed regulations to phase-out the use of polychlorinated biphenyls
(PCB) materials and polychlorinated
biphenyls (PCB) contaminated materials were published in Government
Gazette 36749 of 15 August 2013 under Notice 849 of 2013. Members of the public and interested
parties are invited to submit written representations and objections to
the Ministry of Water and Environmental Affairs by 16 October 2013.
Download
the draft
regulations for more information.
|
|
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.
There
were no new applications to amend the Customs Tariff. The last
applications ITAC received were published under LIST 13/2013 in NOTICE
745 OF 2013 which was published in GOVERNMENT GAZETTE 36666 OF 19 JULY
2013.
These
applications related to:
Creation of a rebate
provision for non-linear glass tubes (envelopes) equipped with
mountings and leading-in wires for the manufacture of compact
fluorescent lamps (CFL)
Enquiries: ITAC Ref 07/2013,
contact Mr Daniel Thwala, telephone (012) 394 5162 or email: dthwala@itac.org.za .
Amendment of rebate item
316.18/8504.10/01.06
Enquiries: ITAC Ref 07/2013,
contact Mr Daniel Thwala, telephone (012) 394 5162 or email: dthwala@itac.org.za .
The closing date for representations
on these applications was 16 August 2013.
Download Notice 745 of 2013 for more information.
Download the previous Customs News
Bulletin for more information on these applications.
Customs Tariff Application List 12/2013
was published under Notice 634 of 21 June 2013 in Government Gazette
36575.
|
|
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 tariff amendments were published on 16 August 2013:
|
1.
New rebate items 620.19/104.15.07/01.01
and 620.19/104.15.08/02.01 are inserted, w.e.f. 1 September 2012,
in Part 1 C of Schedule No 6 to allow for unfortified wine to be used
in the production of non-alcoholic beverages under rebate of the full
excise duty. (Notice R. 607 /(6/1C/37)).
2.
Note 4 in Part 1 C of Schedule No 6
is amended, w.e.f 1 September 2012, to ensure that manufacturers are registered
with SARS in terms of rebate items 629.19/104.15.07/01.01 and
620.19/104.15.08/02.01. (Notice R. 608 / (6/1C/38)).
3.
A number of 8-digit subheadings are
inserted in Schedule No 1 Part 1 for statistical purposes. (Notice
R.609 / (1/1/1473).
4.
The anti-dumping duty on acetaminophenol
in terms of anti-dumping duty items 206.02/2924.29/03.06 and
206.02/2924.29/05.06 are abolished. (Notice R. 610 / (2/1/350).
5.
Rebate provision (rebate item)
317.02/00.00/06.00 has been deleted as it was duplicated. (Notice R.
612 / (3/1/697)).
The tariff
amendments were published in Government Gazette No. 36737 of 16 August
2013 under Notices numbers R. 607 to R. 612.
These
amendments will be sent to Jacobsens subscribers under cover of
Supplement No. 1023.
Subscribe
to the Jacobsens Customs Watch or 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.
The last
amendment was published in Government Gazette No 36657 of 11 July 2013 under Notice No.
R. 487 (DAR 122).
|
In terms of this
notice, new provisions relating to the enablement of eFiling for excise
duty, fuel levy, Road Accident Fund levy and environmental levy
accounts were promulgated under section 119A.
Rule 19.08 was
amended on 16 August 2013 by the deletion of the definition
“maturation” in paragraph (d).
This amendment
was published in Government Notice Gazette No. 36737 under Notice No.
R. 606. The SARS reference No. For this amendment is DAR 123.
Download the amendments to view the notices.
|
