On February 22, the South African Revenue Service (Sars) informed of an increase in the ordinary rate of customs duty on mussels from free to 25% ad valorem.

The mussels in question are classifiable under tariff subheadings 0307.39.10 and 0307.39.90.

Tariff subheading 0307.39.10 reads: “Fish and crustaceans, molluscs and other aquatic invertebrates molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption: mussels (mytilus spp., perna spp.): other: smoked.”

Tariff subheading 0307.39.90 reads: “Fish and crustaceans, molluscs and other aquatic invertebrates molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption: mussels (mytilus spp., perna spp.): other: other”.

Acetaminephenol PP Withdrawn
On February 22, Sars informed of the withdrawal of the provisional payment (PP/140) on acetaminephenol, classifiable under tariff subheading 2924.29, manufactured by Angui Lu’an Pharmaceutical and originating in or imported from the People’s Republic of China.
The provision in relation to the anti- dumping duty was imposed on August 31, 2012.

Prepared Pigments Remedy Imposed
Sars has imposed antidumping duties on prepared pigments, prepared opaci- fiers and prepared colours, vitrifiable enamel and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes.

Item 206.04/3207.40/01.06 relates to glass frit and other glass, in the form of powder, granules or flakes manufac- tured or exported by Smalticeram Do Brazil, on which a rate of 24.65% has been imposed.

Item 206.04/3207.40/02.06 relates to glass frit and other glass, in the form of powder, granules or flakes (excluding that manufactured or exported by Smalticeram Do Brazil) imported from or originating in Brazil, on which a rate of 50% has been imposed.

Foreign Principals
Sars has released a letter dated February 13, 2013, and titled: ‘Foreign Principals: Application of additional information codes AFT And AFH relating to the recent changes to declaration validation rules on the customs system warrants some clarification and a reiteration of the requirements pertaining to cross-border trans- actions involving foreign principals’.

In February 2012, Sars introduced provision for a ‘foreign principal’, establish- ing specific rules and requirements for nonresident entities that import, export or remove goods in bond by road across land borders between South Africa and neighbouring Southern African Customs Union countries.

Foreign principals are required to be registered with Sars. Further, all liabilities and responsibilities relating to foreign principals must be undertaken by a registered agent. A registered agent is an entity based in South Africa who, in terms of his or her registration, undertakes to act on behalf of and in the best interests of a foreign principal.

The registered agent must prepare and submit customs declarations on behalf of the foreign principal or may appoint a licensed clearing agent to do so.

The law also requires that a foreign principal disclose any relationship with a registered agent at the time of application to the customs authorities. On successful approval of the application, such relation- ship is reflected on the customs system and will be used for validation purposes whenever the foreign principal transacts a cross-border clearance.

Rules and forms in terms of sections 59A, 60, 64D, 101A, 120 and 120A of the Customs and Excise Act relating to foreign principal and agent registrations can be accessed on the Sars website.

When making clearance for customs purposes, the registered agent or licensed clearing agent acting on behalf of the importer or exporter must enter the details specified in the letter on the goods declaration.

Where a foreign remover of goods in bond is involved, the information specified in the letter must be inserted in the declaration.

According to the letter, these requirements have to date only been implemented at Botswana, Lesotho, Namibia and Swaziland land-border offices.

Sars has also indicated that the Customs Declaration Completion Manual will be updated soon.