In the Government Gazette of October 13, the National Treasury informed that the Minister of Finance intended introducing the Revenue Laws Second Amendment Bill 2008 in the National Assembly during October 2008.

The Bill introduces an administrative provision to the Revenue Laws Amendment Bill 2008 and provides for the amendment of the Customs and Excise Act in order to:

• amend definitions of goods, manufacture and goods under customs control;
• provide for the stopping of ships by customs patrol boats;
• insert provisions granting officers powers of arrest;
• insert provisions regarding the possession of firearms by officers;
• insert provisions regarding the acquisition of equipment for border control and the operation of patrol boats; 
• insert provisions requiring advance passenger information to be furnished by aircraft operators;
• amend certain provisions relating to export by post;
• further regulate the export of goods by passengers;
• allow a licensee of a customs and excise warehouse to use a computer system for goods manufactured or stored and the movement of goods to and from such a warehouse;
• insert provisions for power to make rules regarding simplified procedures for any person or category of persons who manufacture certain excisable goods;
• further regulate the times for entry of imported goods or goods for export;
• insert provisions relating to simplified clearance and release procedures, such procedures for authorised persons and simplified procedures for the immediate release of goods;
• further regulate the amendment and substitution of bills of entry;
• amend the requirements in respect of accredited client status;
• insert a penal provision;
• amend a penal provision relating to false declarations;
• insert special provisions relating to the processing and protection of personal information;
• effect an amendment to a provision regulating the taking of samples; 
• amend certain powers to make rules; and
• effect textual and consequential amendments.

Imposition of a Scrap Metal Export Duty

Johan Fourie, president of the Steel and Engineering Industries Federation of South Africa, recently said that government and the South African metals sector had, in principle, agreed to impose an export duty on ferrous and nonferrous scrap metal.

The intention of the export duty, which is provided for within the Customs and Excise Act, is to restrict the export of scrap metal and to increase domestic supply. It should also be borne in mind that scrap metal is an input used in the production of metal products.

The details in respect of the export duty are being developed and designed by the Department of Trade and Indus- try and the National Treasury.

There are currently no export duties in place, although the reader will recall that, in an earlier issue, an export levy for diamonds had been published for comment. Can this be the start of the imposition and use of a new ‘protective measure’?

Diamond Export Levy

The Minister of Finance announ- ced in a recent Government Gazette notice that, in terms of the Dia- mond Export Levy Act and the Diamond Export Levy (Admini-stration) Act, November 1, 2008, will be the date on which the Acts comes into effect.

Restriction on Certain Conventional Weapons
In the Government Gazette of October 13, the Presidency announced that it had assented to the Prohibition of Restriction of Certain Conventional Weapons Act 2008. The Act, which deals with ‘importation’ and ‘exportation’, among its objectives, sets out to prohibit the use, stockpiling, production, development, acquisition and transfer of prohibited weapons.