If I mentioned the years 1914, 1964 and 2014, would you spot anything and would you know why I would have chosen these particular years?

The first question the easier one – there is an arithmetic sequence. This means that the same value is added each time, namely 50. The second question is a bit challenging, but it should not be. In 1914, the Union of South Africa (established on May 31, 1910), comprising the geographic area that is still South Africa today, introduced the Customs Tariff Act. The Republic of South Africa (established on May 31, 1961) introduced the Customs and Excise Act of 1964 (the Act entered into force on January 1, 1965). This leaves 2014. At the time of writing, Parliament’s Standing Committee on Finance had extended an invitation for public comment on the Customs Duty Bill, the Customs Control Bill and the Customs and Excise Amendment Bill, all of which could become Acts in 2014.

If the pattern holds, then those of us who will still be around by then, or who will still have an interest in customs duty and excise duty, should expect further developments on this front in 2064.

I am always surprised that, when history is related, those doing so rarely contextualise the environment at the time, leaving the observer to evaluate the history by benchmarking it to the present, which, at best, is nonsensical. It is fascinating what insights you can gain by considering the Acts within their established environment.

That said, what do you know about the years 1914 and 1964, and what are you expecting in 2014?

The intention is not to provide you with a definitive guide on what happened during the respective years, but merely to highlight some important events – wherever possible, from a South African and African perspective. (The following references are from Wikipedia, which you might want to consult if you want a thorough view of the years.)

The year 1914 started on a Thursday and saw the beginning of World War I. The British colonies of the Northern and Southern protectorates of Nigeria were merged to form one country, Nigeria, on January 1. Charlie Chaplin made his film debut in the short comedy Making a Living on February 2. The German Empire declared war on the Russian Empire, following Russia’s military mobilisation in support of Serbia. Germany also began mobilisation. The New York Stock Exchange closed on August 1 owing to the war in Europe. German troops occupied Luxembourg, and a secret treaty between Turkey and Germany, signed on August 2, secured Turkey’s neutrality. Germany declared war on Russia’s ally, France, on August 3. German troops invaded Belgium on August 4. The UK declared war on Germany for the violation of Belgian neutrality, which effectively meant a declaration of war by the entire British Empire against the German Empire. The US declared neutrality on August 4. South African troops opened hostilities in German South West Africa (present-day Namibia) with an assault on the Ramansdrift police station on September 13. British and German soldiers suspended World War I on December 24 to celebrate Christmas.

Starting on a Wednesday, 1964 was a leap year. The Federation of Rhodesia (comprising present-day Zambia and Zimbabwe) and Nyasaland (present-day Malawi) was dissolved on January 5 and plans to build the New York Trade Centre were announced January 18. Kenneth Kaunda was inaugurated as the first Prime Minister of Northern Rhodesia (Zambia) on January 22. The Ranger 6 was launched on January 29 by the US National Aeronautics and Space Administration on a mission to carry television cameras and crash-land on the moon. The Beatles leapt to the number one spot on the US singles charts for the first time on February 1 with I Want to Hold Your Hand. On February 27, the government of Italy asked for help to keep the Leaning Tower of Pisa from toppling over. A Dallas, Texas, jury found Jack Ruby guilty of killing John F Kennedy assassin Lee Harvey Oswald on March 14. In the US, the Ford Mustang was officially launched to the public on April 17. On May 1, John George Kemeny and Thomas Eugene Kurtz ran the first program written in BASIC (Beginners’ All-purpose Symbolic Instruction Code), an easy-to-learn high-level programming language they had created and was eventually included on many computers and even some game consoles. The US Congress recognised Bourbon whiskey as a ‘distinctive product of the US’ on May 4. The Rivonia Trial sentence was delivered on June 12, sentencing eight of the accused, who included Nelson Mandela, to life imprisonment. Malawi received independence from the UK on July 6. James Bond’s Goldfinger opened in the UK on September 17. The Mozambican war of independence was launched by the Front for the Liberation of Mozambique, or Frelimo, on September 25. Northern Rhodesia, a former British protectorate, became the independent Republic of Zambia on October 24. Che Cuevara addressed the United Nations General Assembly on December 11.

Like 1964, 2014 will also start on a Wednesday. Latvia will officially adopt the euro currency and will become the eighteenth eurozone country on January 1. The 2014 Winter Olympics will be held in Sochi, Russia, from February 7 to 23. The 2014 FIFA World Cup will be held in Brazil from June 12 to July 13. The Customs Duty Act, the Customs Control Act and the Customs and Excise Amendment Act will be implemented (but this is not known for a fact).

I trust that you enjoyed the rendezvous with the past and the sneak peek into the future. Wishing you and yours a peaceful and restful festive season, and may 2014 be everything that you want it to be.

2014 Tariff Amendments
The implementation date for most of the tariff amendments mentioned in earlier instalments of this column is January 1, but, owing to technical reasons, the new eight-digit tariff subheadings for salt, classifiable in tariff subheadings 2501.00.10 and 2501.00.90, bromomethane, classifiable in tariff subheading 2903.39.20, and tyres, classifiable in tariff subheadings 4011.10 and 4011.20, will only come into effect on February 14.

The South African Revenue Service (Sars) has informed importers to ensure that any import permits required for the importation of these commodities reflect the amended commodity codes with effect from February 14.

The trade remedy amendments, Schedule No 2, Parts 1 and 2, of the Customs and Excise Act, to align it to an eight-digit level, will come into effect on February 14, 2014. This will allow for any Sars system changes and the necessary system testing to be conducted timeously for industry to be ready for its implementation.

EFTA and Paper Phase-Down
The 39-page tariff phase-down of the European Free Trade Association (EFTA) rate of customs duties in terms of the EFTA Agreement, and a reduction in the ‘general’ rate of customs duty on paper and paperboard, classifiable in tariff subheading 4811.41.90, will become effective on January 1.

Revised Tariff Questionnaires
The International Trade Administration Commission of South Africa has published three revised questionnaires for tariff amendment investigations (increase, reduction and rebate) which are applicable to applications lodged from January 1.