DUTY CALLS

ATA Carnet External
Policy
The South African
Revenue Service (Sars)
has released its External
Policy – ATA Carnet.
According to the scope of
the document it outlines
the Customs procedures
by stipulating the
acceptance, examination,
processing and acquittal
of ATA Carnets for goods
temporarily imported or
exported into or from
South Africa.
Duty and Tax Free
Shops External Policy
Sars has released its
External Policy – Inbound
and Outbound Duty and
Tax Free Shops.
Refunds and
Drawbacks External
Policy
Sars has released its
External Policy –
Refunds and Drawbacks.
According to the scope of
the document the policy
prescribes the acceptance,
checking and approving of
Customs refund/drawback
claims in the prescribed
time, informing clients of
the relevant documents
required for the various
types of refund/drawback
claims at the time of
lodgement of an application
to the relevant Sars
Customs branch offices
except for excise refunds.
Acquittal of Bills of
Entry External Policy
Sars has released its
External Policy – Acquittal
of Bills of Entry. The
purpose of this policy is to
assist clients in acquitting
Customs Removal in Bond
(RIB) and Removal in
Transit (RIT) bills of entry.
Removal of Goods
External Policy
Sars has released its
External Policy – Removal
of Goods. This policy
prescribes the removal of
goods in bond/transit by
road with specific focus on
the provisions of Section
64D to the Customs and
Excise Act (the Act) and
the rules thereto.
Under certain
circumstance goods may be
moved in bond/transit with
the temporary suspension
of duties and VAT payable,
and in these cases it is
necessary to acquit the
liability of the bond-holder
once it is established that
the goods have reached
their intended destination.
Changes in the Tariff
Dispensation/Rules
On 12 November 2010
there were no changes
promulgated with respect
to tariff amendments (tariff
applications), trade remedy
amendments (trade remedy
applications), and rule
amendments, and draft rule
amendments.
Duty Calls’ “To Do List”
Comment in respect of
the proposed rebate of the
customs duty on woven
fabrics of synthetic
filament yarn for the
manufacture of headgear is
due by 19 November 2010.
Comment in respect
of the anti-dumping duty
on paper insulated lead
covered electric cables
originating in or imported
from India is due by 29
November 2010.