Application for a rebate on knitted pile fabrics

Procall Consulting have brought an application for a rebate of duty on Knitted pile fabrics, other, of 100% polyester fibres, classifiable under subheading 6001.92 for use in the manufacture of other furnishing articles classifiable under tariff…

Duty reduction application on certain passenger vehicles

Smith Mining Equipment brought an application to reduce the duties on Diesel, petrol and electric passenger vehicles not exceeding 800kg; diesel goods vehicles not exceeding 1 100kg and petrol and electric goods vehicles exceeding 800kg, from…

Another duty increase on wheat

Duties on wheat have been increased again, effective immediately. The tariff codes that are impacted are listed below, along with the details  of the duty increases from 2014 to date. Tariff subheading Description 10 October 2014 change 31…

Anti-dumping duties due to expire over the next year

The following anti-dumping duties will expire in the course of the next 6 months, if the domestic industry does no apply for a sunset review. Product Country Existing AD duty Date of imposition of the duties…

Questions answered about the Tripartite Free Trade Agreement

The Tripartite Free Trade Agreement has been signed, but what does this mean?  How long before benefits are actually realised?  These questions and more were posed to me on Winslyn on Tuesday evening. Hopefully the video…

The Tripartite Free Trade Agreement has been signed

Yesterday, the leaders of SADC, the EAC and Comesa met in Egypt and finally signed the Tripartite Free Trade Agreement, which aims to ultimately create a free trade area from South Africa up the east coast…

Another duty increase on sugar

Duties on sugar have been increased again, with immediate effect.  The tariff codes impacted are: 1701.12 (Beet sugar) 1701.13 and 1701.14 (Cane sugar) 1701.91 (Containing flavouring or colouring) 1701.99 (Other sugar) The duties have been increase…

Deferment accounts stay as they are – for now!

In February 2015 the South African Revenue Service (SARS) published a communication proposing a fixed deferment period of one calendar month (except for the month of March) for all deferment account holders and that payment of…

AGOA has been implemented, but…

AGOA has finally been signed off and yes, South Africa does benefit, but South Africa’s treatment has certainly not been the same as the other beneficiaries.  The USA is clearly uncomfortable about the South African anti-dumping…

Provisional Anti-dumping Duties imposed on Ordinary Portland Cement

Provisional anti-dumping duties have been imposed on Ordinary Portland Cement from Pakistan, imported under tariff code 2523.29,  with immediate effect. The duties imposed are determined by manufacturer as follows: ITAC has once again calculated a residual duty…

Duty increase application on large bore welded steel pipes

Hall Longmore have brought an application to increase the duties on large bore welded steel pipe classifiable under tariff headings 73.03, 73.04, 73.05 and 73.06 from free of duty in some cases and 10% duty in…

AGOA becoming a really big stick

There has been an interesting development around AGOA, with the USA proposing an amendment to the legislation that will allow them to selectively suspend or limit the benefits of certain countries.  In the previous incarnation of…

New WTO panel decision on technical barriers to trade

The WTO has just issued its decision in the dispute between the USA and Mexico on certain technical barriers to trade.  Mexico alleges the USA was putting certain barriers in place to unfairly restrict Mexico’s trade…

Duty changes implemented on lead acid batteries

Duties have been increased on lead acid batteries used for starting piston engines, from 5% to 15% for larger batteries, and have been retained at 5% for smaller batteries (typically those used in motorcycles).  The original…

Duties removed on lithium batteries

The duties have been removed on lithium batteries imported under tariff subheading 8506.50.25.  The duty had been at 10%, but was reduced as there is no local production of lithium batteries in SACU.  This stands in…

Input tax without a tax invoice? Never!?

The High Court of the Western Cape recently judged in the case of South Atlantic Jazz Festival (Pty) Ltd v SARS that where a vendor has sufficient information to prove its entitlement to an input tax…

Don’t let the facts get in the way of a good story!

In a recent case handed down in the Cape Town Tax Court (VAT 969), the court held that services supplied by a South African procurement agent acting on behalf of a non-resident tour operator, are subject…

Deferment policy guidelines amended

SARS have released the revised guidelines for the Customs deferment scheme. Some of the key revisions include; The account holder can no longer notify SARS in writing of any adjustments to the deferment account e.g. request…

South African Poultry and AGOA: What’s on the table?

The anti-dumping duties imposed by South Africa on US chicken imports in 1999 remain centre stage in South Africa’s bid to have AGOA extended for another 15 years before expiring later this year. The USA Poultry…

Poultry Imports – UK Open Again

Good news for South African poultry importers! The United Kingdom has been recognised as HPAI free. The following commodities may be imported into South Africa from the United Kingdom if produced after 22nd February 2015: Live…

It is official – size does not matter!

What counts is length! On 25 March 2015 SARS issued Interpretation Note number 82. It deals amongst other things with when a bakkie is a bakkie and when a bakkie is a car – talk about…

Review of the rebate on semi-knocked down television assembling

The Department of Trade and Industry (DTI) has requested a review of the existing rebate that allows most of the components of a television to be imported without attracting duty and a few other components with…

Application for an increase in duties on adhesive bandages

BSN Medical has applied for an increase in duties on adhesive bandages imported under tariff subheading 3005.10, by way of creating a new tariff code for this type of bandage.  They wish to move the duties…

Application for a rebate of duty on steel panels with a cement core

Pentafloor Access Flooring has been brought an application for a rebate of duty on steel panels with an inner core of Portland cement, classifiable in tariff subheading 7308.90.90 for the manufacture of elevated (raised) flooring systems…

SEZ to succeed IDZ in the future

All references in the Customs Act to Industrial Development Zones (IDZ), will be replaced with Special Economic Zones (SEZ) once the  new Special Economic Zones Act, 2014 (SEZ Act) comes into effect (date unknown). When the SEZ…

Compulsory tariff determinations for alcoholic beverages

[fusion_text]From 1 April 2015,every manufacturer or importer of an alcoholic beverage must apply to SARS for a tariff classification determination. For all new alcoholic beverages, imported or manufactured, the application for a tariff determination needs to be made before…

Sunset review on garlic from China

An application has been brought for a sunset review on both fresh and dried garlic from China.  If successful, this will result in the anti-dumping duties being extended for another 5 years.  It is also possible…

Tripartite agreement to be signed in June

The tripartite agreement seeks to merge SADC, the EAC and Comesa into one free trade area.  If successfully implemented, this would create a duty free area from South Africa, up the east coast of Africa, all…

Duties increased on wheat

The import duties for wheat have been increased according to the variable tariff formula constructed according to the Domestic Dollar-based Reference Price (DDRP). Below are the details of the duty amendments: Tariff subheading Description 10 October 2014…

Low Pathogenic Avian Influenza (Poultry) – Netherlands

There has been an outbreak of low pathogenic avian influenza in the Netherlands. The OIE sent out an immediate notification on the 13th of March 2015 notifying members of an outbreak of low pathogenic avian influenza…