Spirituous Beverages Tariff The South African Revenue Service (Sars) has released draft spirituous beverages tariff amendments in terms of Schedule No 6 to the Customs and Excise Act – Rebates and Refunds of Excise Duties, Fuel Levy, Road Accident Fund Levy and Environmental Levy – dated 05 February 2015, on which comment is due by 20 February 2015. The tariff amendments relate to the Notes of Schedule No 6, Parts 1B, 1C and 1D of the Act and to the amendment of draft Rule 75(24) to the Act. Frankly, my dear In the immortal words of Rhett Butler, his last words to Scarlett O’Hara in the 1939 film Gone with the Wind, “Frankly, my dear, I don’t give a damn”. What has this got to do with Customs (and Excise)? Well, everything and nothing. The aforementioned spirituous beverage tariff, dated 05 February 2015, contained a draft tariff amendment which was incorrect We informed Sars on 11 February 2015 and they corrected it on 12 February 2015. The point being that industry seems not to have taken notice of the invitation to comment, otherwise they may well have requested the correction. Could this be reminiscent of Mr Butler? Deferment Scheme Sars has invited comment on its proposed amendments to the deferment scheme by 27 February 2015. Scrap Metal Amendment On 13 February 2015 the International Trade Administration Commission of South Africa (Itac) published the amendment of the price preference calculations contained in paragraph 4.2 to the Control Guidelines on the Exportation of Ferrous and Non-Ferrous Waste and Scrap. Customs Control Act Workshop Sars on 12 February 2014 extended an invitation to two representatives per company to attend its workshop on the draft rules for Chapters 32 to 41 to the Customs Control Act. The workshop is scheduled for 27 March 2015, from 10:00 to 12:00 in the Linton House Auditorium on the 2nd f loor of Sars’ Linton House in Pretoria. You need to confirm your attendance by 20 March 2015. Bonded Goods Court Ruling On 11 February 2015 Sars released the High Court judgement relating to retention and release of bonded goods on which duties and Value-added Tax (VAT) have not been paid, and the preference or ranking order of claims. Duty Calls’ Watch List Papers for the World Customs Organisation (WCO) 10th annual WCO Picard Conference are due by 01 June 2015. Comment on the creation of rebate items for woven fabrics used in the manufacture of upholstered furniture, and the creation of a rebate item for goods used in the manufacture of prepayment electricity supply metres is due by 27 February 2015. Comment on the fourth batch of the Rules to the Customs Control Act is due by 20 February 2015.
