Customs and Excise Highlights

This week’s selected highlights in the Customs and Excise environment since our last instalment.

7 Jul 2017 2 min read Tax and Exchange Control Alert Article

1   SARS issued a communication relating to an update on the new Customs legislation (being the Customs Duty Act, No 30 of 2014 and the Customs Control Act, No 31 of 2014). The communication states, among other things, as follows: 

We have now reconsidered our initial approach of introducing Registration, Licensing and Accreditation (RLA) first and will rather be focusing on Reporting of Conveyancing and Goods (RCG) … All impacted clients for RCG will be engaged through the stakeholder engagement sessions as well as directly, closer to implementation which is only likely to take place in the first half of next year.

…….

We are also about to embark on roadshows to discuss the New Customs Acts with both SARS staff and clients. These will begin in July and end in August and every major centre in each region will be covered. 

The purpose of the roadshows is to give a high-level overview of the impact of the new Acts on stakeholders, as well as progress on the legislation and the implementation thereof. 

SARS will continue to engage with public and private stakeholders throughout the process.

Parties who wish to attend the roadshows can book their place by clicking here. 

2   ITAC has received the below applications concerning the Customs Tariff. Any objection to or comments on these representations should be submitted to the Chief Commissioner, ITAC, Private Bag X753, Pretoria, 0001.

2.1  Reduction in the rate of duty on Digital Smart cards classifiable under tariff subheading 8523.52.10, from 5% ad valorem to free.

2.2  Amendment of rebate items 405.04/01.00 and 405.04/02.00, as follows:

2.2.1            By the deletion of “physical or mental defects” and the insertion of “disabilities”;

2.2.2            By the deletion of “handicapped” and the insertion of “with disabilities”; and

2.2.3            By the insertion of “or a certificate from a registered medical practitioner”.

2.3  Amendments to rebate item 460.17/87.00/04.02, 460.17/87.03/02.04, 630.20 and 630.22 of the Customs & Excise Act, No 91 of 1964 to reduce the period within which a vehicle may not be offered, advertised, lent, hired, leased, pledged, given away, exchanged, sold or otherwise disposed of from five years to three years.

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