Seasons Greetings from LexisNexis

Merry Christmas and Happy New Year to our most valued people – our customers.

Thank you for your continued support.

Best wishes,
The Jacobsens Team
.

Customs Watch

   
 
 

Tariff & Rule Amendments

20 December 2013

Tariff Amendment 1

 

Government Gazette No. 37154, R.1006 dated 20 December 2013 (NO. 1/1/1482)

 

In terms of section 48 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 1 to the said Act is hereby amended, up to and including 31 December 2013, to the extent set out in the Schedule hereto.

 

SCHEDULE

By the substitution of the following:

Heading/ Subheading

CD

Article Description

Statistical Unit

Rate of Duty

General

EU

EFTA

SADC

3920.91

4

--

Of poly(vinyl butyral)

kg

free

free

free

free

 

 

 

 

 

Tariff Amendment 2

 

Government Gazette No. 37154, R.1007 dated 20 December 2013 (NO. 1/1/1483)

 

In terms of section 48 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 1 to the said Act is hereby amended, with effect from 1 January 2014, to the extent set out in the Schedule hereto.

 

SCHEDULE

By the substitution of the following:

Heading/ Subheading

CD

Article Description

Statistical Unit

Rate of Duty

General

EU

EFTA

SADC

3920.91

4

--

Of poly(vinyl butyral)

kg

free

free

free

free

 

 

 

 

 

Tariff Amendment 3

 

Government Gazette No. 37154, R.1008 dated 20 December 2013 (NO. 1/1/1484)

 

In terms of section 48 of the Customs and Excise Act, 1964, Schedule No. 1 to the said Act is hereby amended to the extent set out in the Schedule hereto.

 

SCHEDULE

 

 

By the substitution of General Note K.5 in Schedule No. 1 with the following:

 

5. Item 460.04 of Schedule No. 4 which provides for a rebate of duty in respect of sugar imported from certain SADC Member States for the purpose of giving effect to provisions of Annex VII, Concerning Trade in Sugar in the Southern African Development Community; and the Addendum thereto shall come into operation on the date of publication of this amendment in the Gazette.

By the deletion of General Note K.5(a) in Schedule No. 1:

(a) Item 460.11 of Schedule No. 4 which provides for a rebate of duty in respect of certain textiles and textile articles imported from MMTZ Member States for the purposes of giving effect to the provisions of Appendix V of Annex I has been deemed to have come into operation on 5 March 2001 by Government Notice No. R. 477 of 30 May 2001.

By the deletion of General Note K.5(b) in Schedule No. 1:

(b) Item 460.04 of Schedule No. 4 which provides for a rebate of duty in respect of sugar imported from certain SADC Member States for the purpose of giving effect to provisions of Annex VII, Concerning Trade in Sugar in the Southern African Development Community; and the Addendum thereto shall come into operation on the date of publication of this amendment in the Gazette

By the substitution of General Note 6 in Schedule No. 1 with the following:

6. Item 460.04 of Schedule No. 4, which provides for a rebate of duty in respect of sugar imported from certain SADC Member States for the purposes of giving effect to provisions of Annex VII and the Addendum thereto shall come into operation on the date of publication of this amendment in the Gazette.

By the deletion of General Note 6(a) in Schedule No. 1:

(a) Item 460.11 of Schedule No. 4, which provides for a rebate of duty in respect of certain textiles and textile articles imported from MMTZ Member States for the purposes of giving effect to the provision of Appendix V of Annex I has been deemed to have come into operation on 5 March by Government Notice No. R. 477 of 30 May 2001.

By the deletion of General Note 6(b) in Schedule No. 1:

(b) Item 460.04 of Schedule No. 4, which provides for a rebate of duty in respect of sugar imported from certain SADC Member States for the purposes of giving effect to provisions of Annex VII and the Addendum thereto shall come into operation on the date of publication of this amendment in the Gazette.

 

 

 

 

Tariff Amendment 4

 

Government Gazette No. 37154, R.1009 dated 20 December 2013 (NO. 4/1/367)

 

In terms of section 75 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 4 to the said Act is hereby amended, with retrospective effect from 15 November 2013, to the extent set out in the Schedule hereto.

 

SCHEDULE

By the deletion of the following:

Rebate Item

Tariff Heading Rebate Code CD

Description

Extent of Rebate

412.25 IMPORTED GOODS PRODUCED OR MANUFACTURED IN THE PEOPLE'S REPUBLIEK OF MOZAMBIQUE
412.25 00.00 01.00 01 Goods, in respect of which the rate of duty or the effective rate of duty in Part 1 of Schedule No. 1 exceeds 3%, produced or
manufactured in the People's Republic of Mozambique, and imported directly there from, of such class or kind and any other characteristics and in such quantities as specified in any certificate in such form as approved by the International Trade
Administration Commission and issued on behalf of the People's Republic of Mozambique
Full duty in Part 1 of Schedule No. 1 less 3%
412.25 00.00 02.00 04 Goods, in respect of which the rate of duty or the effective rate of duty in Part 1 of Schedule No. 1 does not exceed 3%, produced or manufactured in the People's Republic of Mozambique, and imported directly therefrom, of such class or kind and any other characteristics and in such quantities as specified in any certificate in such form as approved by the International
Trade Administration Commission, and issued on behalf of the People's Republic of Mozambique
Full duty in Part 1 of Schedule No. 1

 

 

 

 

 

Tariff Amendment 5

 

Government Gazette No. 37154, R.1010 dated 20 December 2013 (NO. 4/2/368)

 

In terms of section 75 of the Customs and Excise Act, 1964, Part 2 of Schedule No. 4 to the said Act is hereby amended to the extent set out in the Schedule hereto.

 

SCHEDULE

By the deletion of the following:

Rebate Item

Tariff Heading Rebate Code CD

Description

Extent of Rebate

460.11 00.00 05.00 01 Textiles and textile articles falling within headings 52.04 to 52.12, 55.08 to 55.16, 58.01 to 58.11, 60.01 and 60.02, 61.01 to
61.17, 62.01 to 62.17, 6301.40 and 63.02 to 63.08 which are produced in and imported from the Republic of Malawi, the Republic of Mozambique, the United Republic of Tanzania and the Republic of Zambia (MMTZ member States of the Southern
Africa Development Community), subject to compliance with the Notes - Notes: 1. Entry under rebate of duty in terms of this
item of any goods classified under the specified headings shall - (a) only apply to goods for which tariff quotas have been
allocated and export certificates have been issued as provided in Appendix V of Annex 1 contained in Part B of the Schedule
to the General Notes to Schedule No. 1; (b) be subject to - (i) production of the following documents together with the other documents required in terms of section 39 - (aa) a valid original SADC-MMTZ Export Certificate; and (bb) proof that the goods have been consigned directly from the premises of a certified exporter to a consignee in the Republic as contemplated in paragraph 1 of Article 6 of Appendix V; (ii) compliance with - (aa) other provisions of Appendix V and Annex 1 relating to the exportation and importation of the goods concerned; and (bb) any relevant provision of rule 49B 2. Production of the SADC Certificate of Origin prescribed in Appendix II to Annex I is not required in accordance with the provisions of Article 6(2) of the said Annex I. 3. If any goods are imported for the purpose of entry in terms of the provisions of the item and the SADC-MMTZ Export Certificate is not produced at the time of entry to prove the originating status of the goods concerned, such goods shall be dealt with as provided in section 49(9). 4. (a) Any officer administering the origin provisions of such goods shall, as contemplated in Article 6(3) of Appendix V and in accordance with the provisions of Rule 9(3) and (4) of Annex I, in cases of doubt concerning the statement contained in any SADC-MMTZ Certicate of Origin, submit a report, the certifcate and all the relevant import documents to the Commissioner for the purpose of verification of the statement concerned. (b) The request for
verification shall be submitted to the MMTZ issuing authority on the form contained in Part 2 of Appendix V. (c) Such officer shall, in accordance with the provisions of Rule 9(4) of Annex I, where the enquiry solely concerns further evidence, allow release of the goods on the furnishing of adequate security to cover duty at the general rate of duty specified in Part 1 of Schedule No. 1 in respect of such goods. (d) If any goods which the SADC-MMTZ Export Certifcate has been issued are not exported within 20 working days from the date of issue, the goods shall, on importation into the Republic be liable to duty at the general rate of duty specified in Part 1 of Schedule No. 1 in respect of such goods.
Full duty

 

 

 

Tariff Amendment 6

 

Government Gazette No. 37154, R.1011 dated 20 December 2013 (NO. 8/8)

 

In terms of section 60(3) of the Customs and Excise Act, 1964, Schedule No. 8 to the said Act is hereby amended to the extent set out in the Schedule hereto.

 

SCHEDULE

 

By the substitution of Schedule No. 8 of the following:

Item

Licenses

Licence fee

Period of validity

801.00 CUSTOMS AND EXCISE STORAGE WAREHOUSE:    
801.10 For the storage of goods specified in environmental levy item 147.01 free From the effective date until 31 December of the year
in which it was issued
801.20 For other purposes free Indefinite, subject to the conditions the
Commissioner may impose
805.00 CUSTOMS AND EXCISE MANUFACTURING WAREHOUSE:    
805.05 Approved for the incidental manufacture of excisable goods as a by-product in the manufacture of other goods or the reprocessing, for use by the re-processor, of excisable goods after use thereof by him or for such other purpose as the Commissioner regards as incidental manufacturing free Indefinite, subject to the conditions the
Commissioner may impose
805.10 Approved for other purposes free Indefinite, subject to the conditions the
Commissioner may impose
805.15 For the manufacture of goods specified in environmental levy item 147.01 free From the effective date until 31 December of the year
in which it was issued
805.20 For the generation of electricity specified in environmental levy item 148.01 free From the effective date until 31 December of the year
in which it was issued
810.00 SPECIAL CUSTOMS AND EXCISE WAREHOUSE    
810.05 Approved for the manufacture of wine by a wine-grower or a wine-grower's co-operative agricultural society free Indefinite, subject to the conditions the
Commissioner may impose
810.10 Approved for the manufacture of wine by a person who holds a licence under any law to deal in wine in wholesale quantities free Indefinite, subject to the conditions the
Commissioner may impose
810.20 Approved for other purposes:    
810.20.05 For storage purposes free Indefinite, subject to the conditions the
Commissioner may impose
810.20.10 For manufacturing purposes free Indefinite, subject to the conditions the
Commissioner may impose
810.20.20 For ad valorem excise duty purposes free Indefinite, subject to the conditions the
Commissioner may impose
815.00 DISTILLATION OF SPIRITS BY AN AGRICULTURAL DISTILLER free 1 January - 31 December
820.00 STILLS:    
820.05 To own, possess or keep free 1 January - 31 December
820.10 To manufacture or import for sale or to repair for reward free 1 January - 31 December
825.00 WRECK:    
825.05 To search or the search for free 1 January - 31 December
830.00 CONTAINER DEPOT:    
830.05 For such period as the Commissioner may determine, not
exceeding 6 months, in a year
free Six months, subject to the conditions the Commissioner may impose
830.10 For such period as the Commissioner may determine,
exceeding six months but not exceeding one year ending on 31 December
free 1 January to 31 December
830.15 For an indefinite period, as the Commissioner may determine free Indefinite, subject to said conditions
835.00 CLEARING AGENT free 1 January to 31 December
840.00 REMOVER OF GOODS IN BOND:    
840.01 Licence issued before 1 January 2003 free From the date of issue to 31 December
840.02 Licence issued from 1 January 20013 free From the effective date until 31 December of the year in which it was issued
845.00 LICENCED DISTRIBUTOR OF FUEL free From the effective date until 31 December of the year in which it was issued
850.00 DEGROUPING DEPOT free From the effective date until 31 December of the year in which it was issued
860.00 INDUSTRIAL DEVELOPMENT ZONES: CCA ENTERPRISES BEING:    
860.05 Storage warehouse free 1 January to 31 December
860.10 Manufacturing warehouse free 1 January to 31 December

 

 

 

Tariff Amendment 7

 

Government Gazette No. 37154, R.1024 dated 20 December 2013 (NO. PP/145)

 

Under section 57A of the Customs and Excise Act, 1964, a provisional payment in relation to anti-dumping duty is imposed up to and including 20 June 2014, to the extent and on the goods set out in the Schedule hereto

 

SCHEDULE

 

Subheading

Description of Goods

Provisional Payment

Imported from or originating in

2004.10.20 Chips or French fries produced by Clarebout Potatoes N. V 6.19% Belgium
2004.10.20 Chips or French fries (excluding that produced by
Clarebout Potatoes N.V)
30.77% Belgium
2004.10.20 Chips or French fries (excluding that produced by Lamb Weston/Meijer V.O.F) 18.18% Netherlands

 

 

 

 

 

 

Tariff Amendment 7

 

Government Gazette No. 37154, R.1025 dated 20 December 2013 (NO. PP/146)

 

Under section 57A of the Customs and Excise Act, 1964, a provisional payment in relation to anti-dumping duty is imposed up to and including 20 June 2014, to the extent and on the goods set out in the Schedule hereto.

 

SCHEDULE

 

Subheading

Description of Goods

Provisional Payment

Imported from or originating in

2836.20 Disodium carbonate produced by OCI Chemical
Corporation
21% USA
2836.20 Disodium carbonate produced by TATA Chemicals (SODA ASH) Partners Inc. (TCSAP) 8% USA
2836.20 Disodium carbonate (excluding that produced by TATA Chemicals (SODA ASH) Partners Inc. (TCSAP) and OCI Chemical Corporation) 40% USA

 

 

 

 

 

 

 

Rule Amendments

 

Please note that there were rule amendments published under:

 

Government Gazette 37169, R.1017 dated 20 December 2013 (NO. DAR/132)

 

Government Gazette 37169, R.1017 dated 20 December 2013 (NO. DAR/133)

 

 

 

To view these amendments, please click the link below:

 

http://www.sars.gov.za/Legal/Secondary-Legislation/Rule-Amendments/Pages/Rule-Amendments-2013.aspx

 

 

Contact Information:

Mayuri Govender

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

 
 

© Customs Watch is prepared for distribution by LexisNexis. It is for information only, and does not constitute the provision of professional advice of any kind. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher.

Copyright: LexisNexis (Pty) Ltd retains the copyright of this email. No part of this email may be reproduced in any form or by any means without the publisher's written permission. Any unauthorised reproduction of this work will constitute a copyright infringement and render the doer liable under both civil and criminal law.

To unsubscribe e-mail jacobsen@lexisnexis.co.za.