Customs and Excise highlights

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

25 May 2018 2 min read Tax & Exchange Control Alert Article
  1. Amendments to Rules to the Customs & Excise Act, No 91 of 1964 (Act) (certain sections quoted from the SARS website):

1.1    Draft amendment to Rules to s38 of the Act:

The unique consignment reference (UCR) is assigned to a consignment of goods for tracking purposes throughout the supply chain from origin to destination. The current UCR is being replaced with a Southern African Customs Union (SACU) UCR, which will initially create a platform for exchange of customs information between SARS Customs and the customs administration of Swaziland, followed later by the customs administrations of the other SACU members. The purpose of the proposed SACU UCR is to link export and import declarations using a common reference, enabling data exchange and facilitating trade within the SACU region. The draft amendments provide for the generation, use and constitution of the UCR.

  1. Amendments to Schedules to the Act:

2.1    Schedule 1 Part 1:

2.1.1     A reduction in the rate of duty for “Wheat and meslin” and “Wheat or meslin flour” of TH’s:

2.1.1.1    1001.91;

2.1.1.2    1001.99;

2.1.1.3    1101.00.10; and

2.1.1.4    1101.00.90. 

2.2    Schedule 2:

2.2.1     The substitution of safeguard item 260.03/7225.99/01.06 to exclude rebate item 460.15/7225.99/01.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty from 18 May 2018 up to and including 10 August 2018;

2.2.2     The substitution of safeguard item 260.03/7225.99/01.06 to exclude rebate item 460.15/7225.99/01.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty from 11 August 2018 up to and including 10 August 2019; and

2.2.3     The substitution of safeguard item 260.03/7225.99/01.06 to exclude rebate item 460.15/7225.99/01.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty from 11 August 2019
up to and including 10 August 2020. 

2.3    Schedule 4:

2.3.1     The insertion of rebate item 460.15/7225.99/01.06 in order to create a rebate facility on certain hot-rolled steel plates.

  1. The International Trade Administration Commission has (certain sections quoted from the notice):

3.1    Received the following application concerning the Customs Tariff:

3.1.1     An increase in the Dollar-Based Reference Price (DBRP) for sugar, classifiable under heading 17.01 from US$566/ton to US$856.32/ton.

Enquiries: ITAC Ref: 01/2018, Mr Oatlhotse Madito, Ms Dolly Ngobeni, Mr Jacob Mtimkulu, or Ms Manini Masithela at e-mails: omadito@itac.org.za / dngobeni@itac.org.za / jmtimkulu@itac.org.za / mmasithela@itac.org.za . Alternatively, contact (012) 3940-3692 / 3667 / 3691 / 3682. 

Representations should be submitted within three weeks from 11 May 2018.

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