This column provides an update on the tariff and trade amendments and notices that you may have missed since our last column on 15 December 2017. If you are interested in the detail, please read this week’s Customs Buzz. 15 December 2017 – Tariff Amendments The implementation of changes to the rates of customs duty of the Economic Partnership Agreement (EPA) between the European Union (EU) and the Southern African Development Community (SADC) EPA states for 2018. The reduction of the rates of customs duty (formula duty) on wheat and wheaten flour, and the insertion of refund provisions on distillate fuel for the manufacture of intermediate fuel oil. Sugar Levy from 1 April 2018 On 15 December 2017 the South African Revenue Service (Sars) announced that, from 1 April 2017, it will collect the Sugary Beverages Levy or SBL. The SBL is fixed at 2.1c per gram of the sugar content that exceeds 4 grams per 100ml, which means the first 4 grams per 100ml are levy free. Glass Frit AntiDumping Investigation On 15 December 2017 the International Trade Administration Commission of South Africa (Itac) initiated a sunset review investigation of the antidumping duties on glass frit originating in or imported from Brazil. Comment is due by 15 January. Conveyances and goods - Comment due Sars on 18 December 2017 published for comment, which is due on 19 January, the reporting of conveyances and goods (RCG). Promulgated Acts On 18 December 2017 Sars announced the promulgation of the Taxation Laws Amendment Act, 2017, and the Tax Administration Laws Amendment Act, 2017. 22 December 2017 – Tariff Amendments Sars announced the creation of a temporary rebate provision on the safeguard duty applicable to certain hotrolled steel. 22 December 2017 – Rule Amendments Sars announced the amendments of the rules to various trade agreements and the rules for the implementation of the REX system of self-certification of the origin of goods exported to Norway in terms of the Generalised System of Preferences (GSP). 29 December 2017 – Tariff Amendments Sars announced an increase in the rate of customs duty on self-adhesive tape; the implementation of the revised Tariff Rate Quota (TRQ) in terms of the EPA; the deletion of rebate item 311.12/54.07/03.04; the creation of a temporary rebate provision for the importation of certain stainless steel; and the creation of a temporary rebate provision for the importation of certain structural steel in the form of U, I, H and L sections. 30 Years of the Harmonised System On 1 January the World Customs Organisation (WCO) marked the 30th anniversary of the Harmonised System (HS), which it considers ‘the universal language for international trade’.
