On February 22, the South African Revenue Service (Sars) informed of the amendment of Schedule No 5, Part 3, of the Customs and Excise Act by means of the insertion of refund item 536.00/00.00/03.00 as a consequence of the implementation of the Automotive Production and Development Programme (APDP), introduced with retrospective effect to January 1, 2013.

Schedule No 5 is titled ‘Specific drawbacks and refunds of customs duties, fuel levy and environmental levy’, Part 3 ‘Miscellaneous refunds of customs duties and fuel levy’ and refund item 536.00 ‘Motor vehicle parts and accessories’.

The refund item reads: “Automotive components, as defined in Note 8 to Chapter 98, on which duty has been paid and which have full duty been supplied to a motor vehicle manufacturer for use as original-equipment components, as defined in Note 3 to Chapter 98, in the manufacture of specified motor vehicles as defined in rebate item 317.03 or which have been incorporated in original-equipment components supplied to motor vehicle manufacturers provided: (i) such component manufacturer or supplier can produce proof by means of copies of the bills of materials reflecting the actual number of imported automotive components used in the manufacture of a specific original- equipment component supplied; (ii) proof of the quantity of each original-equipment component supplied to a motor vehicle manu- facturer substantiated by a statement from the motor vehicle manufacturer to whom such components were supplied with specific reference to the part number, description and quantity received, is produced; (iii) the statement by the motor vehicle manufacturer is certified by a customs and excise officer; and (iv) the imported component value has been declared on a form C1 and it can be produced on request. Note: 1. For the purposes of this item, unless the context indicated otherwise, any expression to which a meaning has been assigned in item 317.03 has the meaning so assigned.”

Linen Tariff Amendments
On February 22, Sars informed of the substitution of six-digit tariff subheadings of tariff heading 6302 (bed linen, table linen, toilet linen and kitchen linen) to remove the rates of duties with effect from January 1, 2013, when the additional eight-digit subheadings were created.

The tariff amendment in question are tariff subheading 6302.39 (other bed linen: of other textile materials), tariff subheading 6302.51 (other table linen: of cotton), tariff subheading 6302.53 (other table linen: of man-made fibres) and 6302.59 (other table linen: of other textile materials).

Laminated Safety Glass Duty
On February 22, Sars informed of the increase in the rate of customs duty by means of the insertion of two tariff subheadings on safety glass, consisting of toughened (tempered) or laminated glass (laminated safety glass) of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels classifiable under tariff subheading 7007.21.

The tariff amendments relate to windscreens for vehicles), classifiable under tariff subheading 7007.21.20, and a residual (other) rate of customs for goods classifiable under tariff subheading 7007.21.90.

The rate of customs duty for tariff subheading 7007.21.20 is 30% ad valorem for ‘general’, 15% ad valorem for the European Union, 15% ad valorem for the European Free Trade Association (EFTA), and free of customs duty for the Southern African Development Community (SADC).
The rate of customs duty for tariff subheading 7007.21.90 is 15% ad valorem for General, 15% ad valorem for the EU, 15% ad valorem for EFTA, and free of customs duty for SADC.

South African Premier Business Awards 2013
The Department of Trade and Industry (DTI) has informed that it will, in partnership with Proudly South African and Brand South Africa, be hosting the inaugural South African Premier Business Awards this month.

According to the DTI, the awards aim to recognise South African enterprises that invest in both human and technical resources in various projects or activities, produce high-quality products and services and are domestically and internationally competitive.

More information is available on www.sapremierbusinessawards.co.za.