On May 4, the International Trade Administration Commission of South Africa (Itac) published a notice in the Government Gazette regarding the proposed increase in the rate of customs duty on textile fabric interlayered or otherwise combined with bentonite clay, classifiable under tariff subheading 5911.10.90, from free of customs duty (‘general’ rate of customs duty) to 25% ad valorem.
The application was lodged by Kaymac, which provided these reasons for the application: protecting capital investment and improving the potential for further investment and expansion, retaining local jobs and creating further job opportunities and protecting the local industry and preventing the importation of potential cheap and inferior products.
Comment is due by June 1.
Leather Customs Duty Rebate
On May 4, Itac published a notice in the Government Gazette in respect of the proposed rebate of the full rate of customs duty on leather prepared after tanning or crusting, including parchment dressed leather, of buffalo, without hair, being grain-split or side leather, classifiable under tariff subheading 4107.9, for use in the manufacture of safety footwear.
The application was lodged by Bagshaw Footwear, a division of Bolton Footwear, which provided these reasons for the application: the fact that the product in question is not manufactured in the Southern African Customs Union region and that the import duty on the raw material renders the applicant uncompetitive against imported finished products.
Comment is due by June 1.
On May 4, Itac published guidelines, rules and conditions pertaining to rebate items 311.42/5208/01.04, 311.42/5209/01.04, 311.42/5210/01.04, 311.42/5407/01.04, 311.42/5513/01.04, 311.42/5514/01.04, 320.02/5208/01.04, 320.02/5208/01.04, 320.02/5209 /01.04, 320.02/5210/01.04, 320.02/5407/01.04, 320.02 5513/01.01 and 320.02/5514/01.04.
Itac also published an application for a permit in terms of rebate items 311.42/5208/01. 04, 311.42/5209/01.04, 311.42/5210/01.04, 311.42 /5407/01.04, 311.42/5513/01.04, 311.42/5514/01.04, 320.02/5208/01.04, 320.02/ 5208/01.04, 320.02/5209/01.04, 320.02/5210/01.04, 320.02/5407/01.04, 320.02 5513/01.01 and 320.02/5514/01.04 for the rebate of duty on textile bed, toilet and kitchen linen; curtains, interior blinds and curtain or bed valances; other furnishing articles; and articles of bedding and similar furnishing fitted with springs, stuffed or internally fitted with any material or cellular rubber or plastics, whether covered or not.
Customs Rules for Travellers
In an earlier issue, I informed of a South African Revenue Service notice regarding amendments to the rules of the Customs and Excise Act (sections 15 and 120) and forms relating to the traveller card (TC-01) and the traveller declaration form (TRD1).
It is important to take into account rule 15.01(a)(ii), which stipulates that a traveller may only use the forms TC-01 and/or TRD1 for declaring goods or vehicles from the date specified for a specific place.
The implementation dates are as follows: Quachasneck (May 26), Caledonspoort (May 26), Mananga (June 2), Jeppes Reef (June 2) and Golela (June 9).
In the Government Gazette of April 23, Sars published the protocol amending the convention between South Africa and Sweden for the avoidance of double taxation and the prevention of fiscal eva- sion with respect to taxes and income.
The protocol came into force on March 18.