Customs Watch

   
 
 

Rule Amendments

1 November 2013

 

Rule Amendments

 

 

Government Gazette No. 36965, R.823 dated 1 November 2013 (DAR 127).

 

In terms of sections 6 and 120 of the Customs and Excise Act, 1964, the rules published in Government Notice R1874 of 8 December 1995 are amended to the extent set in the Schedule hereto with retrospective effect from 1 January 2013.

 

 

(a) By the deletion in item 202.00 of the Schedule to the rules of the following forms:

 

DA 199.A Customs account for registrants for the purposes of rebate item 317.04
DA 199.01 Calculation of "the value in terms of note 29"to rebate item 317.04
DA 199.02 The duty free allowance originally allocated to motor vehicles at the time of production exported this quarter
DA 199.03 Calculation of the duty free allowance to be utilised for this quarter and the excess duty free allowance to be carried forward as an opening balance to the next quarter
DA 199.04 Calculation of the duty free allowance in terms of note 11(i) to rebate item 317.04 in respect of specified motor vehicles produced this quarter (less vehicles exported)
DA 199.06 The value of import rebate credit certificates utilised this quarter
DA 199.10 Calculation of the value for customs duty purposes of note 27(i) to rebate item 317.04
DA 199.11 The value for customs duty purposes of imported original equipment components entered for home consumption on a form SAD 500 (IR) or SAD 500 (XIR) under Chapter 98 of Schedule No. 1 for this quarter
DA 199.12 The value for customs duty purposes of complete consignments of imported original equipment components entered for home consumption on a form SAD 500 (IR) or SAD 500 (XIR) under Chapter 98 of Schedule No. 1 not unboxed as per specific bills of entry at the end of this quarter
DA 199.13 The value for customs duty purposes of complete consignments of imported original equipment components entered for home consumption on a form SAD 500 (IR) or SAD 500 (XIR) under Chapter 98 of Schedule No. 1 used in the manufacture of original equipment components and supplied to other registrants this quarter
DA 199.14 The value for customs duty purposes of complete consignments of imported original equipment components entered for home consumption on a form SAD 500 (IR) or SAD 500 (XIR) under Chapter 98 of Schedule No. 1 used in the manufacture of original equipment components exported this quarter
DA 199.15 The value for customs duty purposes of imported original equipment components entered for home consumption on a form SAD 500 (IR) or SAD (XIR) under Chapter 98 of Schedule No. 1 returned to the overseas suppliers this quarter
DA 199.16 The value for customs duty purposes of imported original equipment components entered for home consumption on a form SAD 500 (IR) or SAD 500 (XIR) under Chapter 98 of Schedule No. 1 transferred to parts and accessories this quarter
DA 199.17 The value for customs duty purposes of imported original equipment components entered for home consumption on a form SAD 500 (IR) or SAD 500 (XIR) under Chapter 98 of Schedule No. 1 used in the manufacture of specified motor vehicles exported this quarter
DA 199.20 Calculation of foreign currency usage of original equipment components received from any person in the common customs area in terms of note 27(ii) to rebate item 317.04
DA 199.21 The foreign currency usage of original equipment components received from any person in the common customs area in terms of note 27(ii) to rebate item 317.04
DA 199.22 The foreign currency usage of original equipment components received from any person in the common customs area used in the manufacture of original equipment components exported this quarter
DA 199.23 The foreign currency usage of original equipment components received from any person in the common customs area used in the manufacture of specified motor vehicles exported this quarter
DA 199.B Amended customs account for registrants for the purposes of note 2(vi) to rebate item 317.04
DA 199.65 Schedule of over declarations on previous accounts - amendments during the accounting period in terms of note 2(vi) to rebate item 317.04
DA 199.70 Schedule of under declarations on previous accounts - amendments during the accounting period in terms of note 2(vi) to rebate item 317.04

 

 

(b) By the insertion in item 202.00 of the Schedule to the rules of the following forms:

 

DA 199 Customs account for registrants for the purpose of rebate item 317.03
DA 199.A Amended customs account account for registrants for the purpose of rebate item 317.03
DA 199.01 Calculation of "the value in terms of note 8.1 to rebate item 317.03
DA 199.02 Calculation of the volume assembly allowance originally allocated to motor vehicles at the time of production and ready for sale exported this quarter
DA 199.02A Calculation of the duty free allowance originally allocated to motor vehicles at the time of production exported this quarter
DA 199.03 Calculation of the volume assembly allowance to be utilised for this quarter and the excess volume assembly allowance to be carried forward as an opening balance to the next quarter
DA 199.04A Calculation of the volume assembly allowance in respect of specified motor vehicles produced and ready for sale for the SACU market this quarter
DA 199.04B Calculation of the volume assembly allowance in respect of specified motor vehicles produced and exported outside the SACU this quarter
DA 199.06A The value of production rebate credit certificates utilised this quarter
DA 199.06B The value of import rebate credit certificates utilised this quarter
DA 199.10 Determining the value for the calculation of customs duty and additional VAT on original equipment components imported by the registrant
DA 199.11 The value for customs duty purposes of import original equipment components cleared under procedure code 'processing for home use' under Chapter 98 of Schedule No. 1 this quarter
DA 199.12 The value for customs duty purposes of imported original equipment component cleared under procedure code 'processing for home use' under Chapter 98 of Schedule No. 1 in unopened containers or unit load devices at the end of this quarter
DA 199.13 The value for customs duty purposes of imported original equipment components cleared under procedure code 'processing for home use' under Chapter 98 of Schedule No. 1 used in the manufacture of original equipment components exported this quarter
DA 199.14 The value for customs duty purposes of imported original equipment components cleared under procedure code 'processing for home use' under Chapter 98 of Schedule No. 1 used in the manufacture of original equipment components exported this quarter
DA 199.15 The value for customs duty purposes of imported original equipment components cleared under procedure code 'processing for home use' under Chapter 98 of Schedule No. 1 returned to the overseas suppliers this quarter
DA 199.16 The value for customs duty purposes of imported original equipment components cleared under procedure code 'processing for home use' under Chapter 98 of Schedule No. 1 transferred to parts and accessories this quarter
DA 199.17 The value for customs duty purposes of imported original equipment components cleared under procedure code 'processing for home use' under Chapter 98 of Schedule No. 1 used in the manufacture of specified motor vehicles exported this quarter
DA 199.18 The value for customs duty purposes of imported original equipment components cleared under procedure code 'processing for home use' under Chapter 98 of Schedule No. 1 destroyed under customs supervision this quarter
DA 199.20 Determining the value for the calculation of the customs duty and additional VAT on original equipment components received by the registrant
DA 199.21 The imported component value of original equipment components received from any person in SACU during previous quarter
DA 199.22 The imported component value of original equipment components received from any person in SACU used in the manufacture of original equipment components and exported during the current quarter
DA 199.23 The imported component value of original equipment components received from any person in SACU used in the manufacture of specified motor vehicles and exported during the current quarter
DA 199.24 The imported component value of original equipment components received from any person in SACU transferred to parts and accessories during the current quarter
 

 

Contact Information:

Mayuri Govender

Jacobsens Editor
Tel: 031-268 3273
e-mail to:
mayuri.govender@lexisnexis.co.za

 
 

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