custom and excise issues - web viewwith retrospective effect from 16 august 2013, ... in terms of...

SEPTEMBER 2013

CUSTOM AND EXCISE ISSUES

DEAR SUBSCRIBER

PLEASE FIND ATTACHED DETAILS OF MONTHLY CUSTOMS AND EXCISE MOVEMENTS.

CUSTOM AND EXCISE ISSUES.........................................................................................................................1

AMENDMENT OF RULES (DAR/125)...............................................................................................................3

AMENDMENT OF SCHEDULE NO. 1 (NO. 1/1/1474)........................................................................................3

AMENDMENT OF RULES (DAR/124)...............................................................................................................4

AMENDMENT OF SCHEDULE NO. 6 (NO. 6/1C/37)..........................................................................................4

AMENDMENT OF SCHEDULE NO. 6 (NO. 6/1C/38)..........................................................................................5

AMENDMENT OF SCHEDULE NO. 1 (NO. 1/1/1473)........................................................................................6

AMENDMENT OF SCHEDULE NO. 2 (NO. 2/1/350)..........................................................................................8

WYSIGING VAN BYLAE NO. 2 (NO. 2/1/349)...................................................................................................8

AMENDMENT OF SCHEDULE NO. 3 (NO. 3/1/697)..........................................................................................9

No. R. 667 6 September 2013

SOUTH AFRICAN REVENUE SERVICE

CUSTOMS AND EXCISE ACT, 1964.-

IMPOSITION OF PROVISIONAL PAYMENT (PP/143)- FROZEN POTATOES CHIPS AND FRENCH FRIES

Under section 57A(1) of the Customs and Excise Act, 1964, provisional payments in relation to safeguard duties are imposed up to and including 20 January 2014, with retrospective effect from 16 August 2013, to the extent and on the goods set out in the Schedule hereto.

(Signed)VISVANATHAN PILLAYACTING COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE

SCHEDULE

Subheading Description of Goods Provisional

Payment

Imported from or originating in

2004.10.20

Frozen potato chips or French fries (excluding that imported from or originating in: Afghanistan, Albania, Algeria, American Samoa, Angola, Antigua and Barbuda, Armenia, Azerbaijan, Bangladesh, Belarus, Belize, Benin, Bhutan, Bolivarian Republic Venezuela, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, Bulgaria, Burkina Faso, Burundi, Cambodia, Cameroon, Cape Verde, Central African Republic, Chad, Chile, China, Colombia, Comoros, Congo, Costa Rica, Côte d'Ivoire, Cuba, Djibouti, Dominica, Dominican Republic, Democratic People's Republic of Korea, Ecuador, E1 Salvador, Eritrea, Ethiopia, Federal States of Micronesia, Fiji, Gabon, Gambia, Georgia, Ghana, Grenada, Guatemala, Guinea, Guinea-Bissau, Guyana, Haiti, Honduras, India, Indonesia, Iraq, Islamic Republic of Iran, Jamaica, Jordan, Kazakhstan, Kenya, Kiribati, Kosovo, Kyrgyzstan, Lao People's Democratic Republic, Latvia, Lebanon, Lesotho, Liberia, Libya, Lithuania, Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Mauritania, Mauritius, Mexico, Mongolia, Montenegro, Morocco, Mozambique, Myanmar, Namibia, Nepal, Nicaragua, Niger, Nigeria, Pakistan, Palau, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Republic of Moldova, Romania, Russian Federation, Rwanda, Saint Lucia, Saint Vincent and the Grenadines, Samoa, São Tomé and Principe, Senegal, Serbia, Seychelles, Sierra Leone, Solomon Islands, Somalia, South Africa, South Sudan, Sri Lanka, State of Palestine (West Bank and Gaza), Sudan, Suriname, Swaziland, Syrian Arab Republic, Tajikistan, Tanzania, Thailand, The Democratic Republic of the Congo, The former Yugoslav Republic of Macedonia, Timor-Leste, Togo, Tonga, Tunisia, Turkey, Turkmenistan, Tuvalu, Uganda, Ukraine, Uruguay, Uzbekistan, Vanuatu, Vietnam, Yemen, Zambia, Zimbabwe)

61.42% All countries


No. R. 639 30 August 2013

CUSTOMS AND EXCISE ACT, 1964

AMENDMENT OF RULES (DAR/125)

Under sections 19A and 120 of the Customs and Excise Act, 1964, the rules published in Government Notice R.1874 of 8 December 1995 are amended to the extent set out in the Schedule hereto.

(Signed)VISVANATHAN PILLAYACTING COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE

SCHEDULE

By the substitution in rule 19A3.03 for paragraph (d) of the following paragraph:

"(d)(i)Subject to paragraph (e), from the quantity removed from —

(aa)a customs and excise storage warehouse (OS) for imported goods or from a VMP to a VMS warehouse, there may be deducted by the licensee of the VMS warehouse 1,5 per cent as contemplated in section 75(18)(a) and 0,25 per cent as contemplated in section 75(18)(b)(i); or

(bb)a SVM warehouse to a VMS warehouse, there may be deducted by the licensee of a VMS warehouse 1,5 per cent only as contemplated in section 75(18)(a).

(ii)The SVM warehouse referred to in subparagraph (i), means an SVM warehouse in which a final product of fermentation produced therein is stripped as contemplated in Additional Note 4 to Chapter 22 of Part 1 of Schedule No. 1 and removed to a VMS warehouse."

No. R. 640 30 August 2013

CUSTOMS AND EXCISE ACT, 1964.

AMENDMENT OF SCHEDULE NO. 1 (NO. 1/1/1474)

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 to the extent set out in the Schedule hereto.

(Signed)N NENEDEPUTY MINISTER OF FINANCE

SCHEDULE

By the substitution of Additional Note 1(f) in Chapter 27 of Section V to Part 1 of Schedule No. 1 with the following:

(f)"Illuminating kerosene", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as fuel for illuminating or heating

Distillation:

Final boiling point not exceeding 280°C

Flash Point (IP170): Minimum 38°C

Smoke Point: Minimum 23 mm

Sulphur Content (ASTM D1320/D4294/IP107): Maximum 0,0510 per cent of the mass


No. R. 606 16 August 2013

CUSTOMS AND EXCISE ACT, 1964

AMENDMENT OF RULES (DAR/124)

Under sections 19 and 120 of the Customs and Excise Act, 1964, the rules published in Government Notice R.1874 of 8 December 1995 are amended to the extent set out in the Schedule hereto.

(Signed)

VISVANATHAN PILLAYACTING COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE

SCHEDULE

By the deletion in rule 19.08(d) of the definition of "maturation" and the word "and" thereafter.

No. R. 607 16 August 2017


AMENDMENT OF SCHEDULE NO. 6 (NO. 6/1C/37)

In terms of section 75 of the Customs and Excise Act, 1964, Part 1C of Schedule No. 6 to the said Act is hereby amended, with retrospective effect from 1 September 2012, to the extent set out in the Schedule hereto.

(Signed)

N NENE DEPUTY

MINISTER OF FINANCE

SCHEDULE

By the insertion of the following:

Rebate Item

Tariff Item

Rebate Code CD Description

Extent of Rebate

Extent of Refund

620.19 104.15 Unfortified wine entered for use in the manufacture of non-alcoholic beverages:

620.19 104.15.07 01.01 70With an alcoholic strength of at least 6.5 per cent by volume but not exceeding 16.5 per cent by vol.

Full duty

620.19 104.15.08 02.01 77 Other Full duty

No. R. 608 16 August 2017


AMENDMENT OF SCHEDULE NO. 6 (NO. 6/1C/38)

In terms of section 75 of the Customs and Excise Act, 1964, Part 1C of Schedule No. 6 to the said Act is hereby amended, with retrospective effect from 1 September 2012, to the extent set out in the Schedule hereto.

(Signed)

N NENE

DEPUTY MINISTER OF FINANCE

SCHEDULE By the substitution in Note 4 to Section C in Part 1 of Schedule No. 6 for the words preceding paragraph (a), of the following words:

4. Items 620.11, 620.13, 620.15, 620.17 and 620.19 apply to the excisable goods specified therein, used for industrial or commercial purposes: Provided that-

By the insertion in Note 4 to Section C in Part 1 of Schedule No. 6 of the following paragraph before paragraph (a):

(a) A rebate user shall register with the Commissioner in terms of the relevant rebate item.

By renumbering paragraph (a) of Note 4 to Section C in Part 1 of Schedule No. 6 as follows:

(b) A rebate user shall give the Controller notice as he may require of any intended use of goods received under rebate of duty for any purpose specified in items 620.11, 620.13, 620.15 and 620.17 and, except with permission of the Controller such goods shall be so used under the supervision of an officer.

By renumbering paragraph (b) of Note 4 to Section C in Part 1 of Schedule No. 6 as follows:

(c) On completion of each operation or process specified in items 620.13 (01.02) and 620.17 the rebate user shall render a return to the Controller in a form approved by the Commissioner.

By renumbering paragraph (c) of Note 4 to Section C in Part 1 of Schedule No. 6 as follows:

(d) For the purposes of items 620.11, 620.13 (01.01) and 620.15, any conversion shall take place on the registered premises of the registrant by the addition of acetic acid to such extent that the acidity of the mixture shall be equivalent to at least one per cent by mass of acetic acid.

No. R. 609 16 August 2017

CUSTOMS AND EXCISE ACT, 1964.AMENDMENT OF SCHEDULE NO. 1 (NO. 1/1/1473)


(Signed)

N NENE DEPUTY

MINISTER OF FINANCE

SCHEDULE

By the insertion of the following Additional Note(s) in Chapter 95 of Section XX to Part 1 of Schedule No. 1:

ADDITIONAL NOTE:

1. Artificial turf presented as unassembled playing surfaces for sports fields, complete with provision for line markings, is classifiable within tariff heading 95.06. Artificial turf otherwise presented as production material is excluded from Chapter 95

By the deletion of the following:

Heading /Subheading CD Article

DescriptionStatistical Unit

Rate of DutyGeneral EU EFTA SAD

C

4011.20.25 4- - With a load index exceeding 121

u 25% 15% 15% free

7010.90.10 9 - - Syphon vases; preserving jars kg 5% free free free

By the insertion of the following:Heading /Subheading CD Article Description Statistical

UnitRate of DutyGeneral EU EFTA SADC

0307.39.20 7 - - - Frozen, not shelled (excluding smoked) kg 25% free free free0307.39.30 4 - - - Frozen, in half shells (excluding smoked) kg 25% free free free0307.39.40 1 - - - Frozen, shelled meat (excluding smoked) kg 25% free free free2004.10.20 0 - - Chips or French fries kg 20% free 20% free4011.20.2 - - With a load index exceeding 121:4011.20.22 5 - - - Having a rim size not exceeding 44 cm (17.5 inches) u 25% 15% 15% free4011.20.24 6 - - - Having a rim size exceeding 44 cm (17.5 inches) but

not exceeding 51 cm (20 inches) u 25% 15% 15% free4011.20.26 2 - - - Having a rim size exceeding 51 cm (20 inches) u 25% 15% 15% free4403.99.10 7 - - - Of Yellowwood (Podocarpus Falcatus, Podocarpus

Henkelli, Podocarpus Latifolius) m3 free free free free4403.99.20 4 - - - Of Black Stinkwood (Ocotea Bullata) m3 free free free free4403.99.30 1 - - - Of Blackwood (Acacia Melanoxylon) m3 free free free free4403.99.90 5 Other m3 free free free free4407.99.10 1 - - - Of Yellowwood (Podocarpus Falcatus, Podocarpus

Henkelli, Podocarpus Latifolius) m3 free free free free4407.99.20 9 Of Back Stinkwood (Ocetea Bullata) m3 free free free free4407.99.30 6 - - - Of Blackwood (Acacia Melanoxylon) m3 free free free free4407.99.90 0 - - - Other m3 free free free free6302.60.10 7 Embroidered or incorporating appliqué work kg 30% 18% 15% free6302.60.90 5 - - - Other kg 30% 18% 15% free6302.91.10 7 - - - Embroidered or incorporating appliqué work kg 30% 18% 15% free6302.91.90 5 - - - Other kg 30% 18% 15% free6302.93.10 8 - - - Embroidered or incorporating appliqué work kg 30% 18% 15% free6302.93.90 8 - - - Other kg 30% 18% 15% free6302.99.10 8 - - - Embroidered or incorporating appliqué work kg 30% 18% 15% free6302.99.90 6 - - - Other kg 30% 18% 15% free6303.12.10 0 - - - Embroidered or incorporating appliqué work kg 30% 18% 15% free6303.12.90 9 - - - Other kg 30% 18% 15% free6303.19.10 5 - - - Embroidered or incorporating appliqué work kg 30% 18% 15% free6303.19.90 3 - - - Other kg 30% 18% 15% free6303.91.10 0 - - - Embroidered or incorporating appliqué work kg 30% 18% 15% free6303.91.90 9 - - - Other kg 30% 18% 15% free6303.92.10 7 - - - Embroidered or incorporating appliqué work kg 30% 18% 15% free6303.92.90 5 - - - Other kg 30% 18% 15% free6303.99.10 1 - - - Embroidered or incorporating appliqué work kg 30% free 15% free6303.99.90 3 - - - Other kg 30% free 15% free7010.90.20 6 Syphon vases kg 5% free free free

7010.90.3 Preserving jars:7010.90.31 1 - - - Of a capacity not exceeding 250 ml kg 5% free free free7010.90.33 8 - - - Of a capacity exceeding 250 ml kg 5% free free free7010.90.4 - - - Other jars and pots:7010.90.41 9 - - - Of a capacity not exceeding 300 ml kg 10% free free free7010.90.43 5 - - - Of a capacity exceeding 300 ml but not exceeding 500

ml kg 10% free free free

7010.90.45 1 - - - Of a capacity exceeding 500 ml but not exceeding 750 ml kg 10% free free free

7010.90.47 8 - - - Of a capacity exceeding 750 ml but not exceeding 1 100 ml kg 10% free free free

7010.90.49 4 - - - Of a capacity exceeding 1 100 ml kg 10% free free free7010.90.5 Bottles:7010.90.51 6 - - - Of a capacity not exceeding 250 ml kg 10% free free free7010.90.53 2 - - - Of a capacity exceeding 250 ml but not exceeding 330

ml kg 10% free free free



7010.90.58 3 - - - Of a capacity exceeding 750 ml but not exceeding 1 100 ml kg 10% free free free

7010.90.59 1 - - - Of a capacity exceeding 1 100 ml kg 10% free free free7103.10.10 2 Quartz tiger's eye (also known as tiger's eye) kg free free free free7103.10.20 4 Sugilite (also known as lavulite) kg free free free free7103.10.90 0 - - - Other kg free free free free

7315.82.01 1- - - The links of which are manufactured from round section iron or steel wire, bars or rods of a diameter not exceeding 4 mm

kg free free free free

7315.82.03 8- - - The links of which are manufactured from round section iron or steel wire, bars or rods of a diameter exceeding 4 mm but not exceeding 10 mm






7315.82.90 9 - - - Other kg free free free free

By the substitution of the following:Heading /Subheading CD Article Description Statistical

UnitRate of DutyGeneral EU EFTA SADC

4403.99 - - Other:4407.99 - - Other:6302.60 - - Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton:6302.91 - - Of cotton:6302.93 - - Of man-made fibres:6302.99 - - Of Other textile materials:6303.12 - - Of synthetic fibres:6303.19 - - Of Other textile materials:6303.91 - - Of cotton:6303.92 - - Of synthetic fibres:6303.99 - - Of Other textile materials:7103.10 - Unworked or simply sawn or roughly shaped:7315.82 - - Other, welded link:

9506.99.20 8- - - Artificial turf in the form of sports fields playing surfaces including marking lines, presented unassembled

u 10% free free free

No. R. 610 16 August 2017




(Signed)

N NENE


SCHEDULE

By the deletion of the following:

Item Tariff Heading Code CD Description Rebate

ItemsImported from or Originating in

Rate of Anti-dumping duty

206.02 2924.29 03.06 64Acetaminophenol (excluding that manufactured by Anqiu Lu'an Pharmaceutical Co. Ltd)

China 2 573c/kg

206.02 2924.29 05.06 63 Acetaminophenol United States of America 2371 c/kg

No. R. 611 16 Augustus 2017

DOEANE- EN AKSYNSWET, 1964.

WYSIGING VAN BYLAE NO. 2 (NO. 2/1/349)

Kragtens artikel 56 van die Doeane- en Aksynswet, 1964, word Deel 1 van Bylae No. 2 by bogenoemde Wet hiermee gewysig in die mate in die Bylae hierby aangetoon.

(Signed)

N NENE

ADJUNKMINISTER VAN FINANSIES

BYLAE

die vervanging van die volgende:

Item Tariefpos Kode TS Beskrywing Kortingitems Ingevoer vanaf of Oorspronklik van

Skaal van Anti- dumpingreg

206.04BEREIDE PIGMENTE, BEREIDE KONTRASMIDDELS EN BEREIDE KLEURE, VERGLASBARE EMALJES EN GLASURE, ENGOBES (KLEIPAPPE), VLOEIBARE VERGLANSMIDDELS EN DERGELIKE PREPARATE, VAN 'N SOORT WAT IN DIE KERAMIEK-, EMALJE- OF GLASNYWERHEID GEBRUIK WORD; SINTERGLAS EN ANDER GLAS, IN DIE VORM VAN POEIER, KORRELS OF VLOKKE

No. R. 612 16 August 2017




(Signed)

N NENE


SCHEDULE

By the deletion of the following:Rebate Item

Tariff Heading

Rebate Code CD Description Extent of

Rebate

317.02 00.00 06.00 02Goods of any description (excluding two-wheeled tractors and trailers whether or not presented together and excluding chassis fitted with engines) for the manufacture of dumpers of subheading 8704.10 Full duty

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