Customs offences and more

The South African Revenue Service (Sars) announced on August 22 that its Contravention List published on August 13 had been withdrawn and that, as a result, the previous list remains in effect.... 

Technical tariff amendments

What is a technical tariff amendment? On August 22, the South African Revenue Service (Sars) announced that its Tariff Amendments Landing Page had been updated to expand the note section below the... 

Export-oriented déjà vu plan

It is said that there is ‘old news’, ‘yesterday’s news’, and ‘new news’. But why can there not be ‘no news’ as well? By ‘no news’ I mean information that simply is not, could not, and should not... 

Australia’s nuisance tariffs

I vividly recall a time when the radio held proud place – front and centre – on the dining room table. It was also a time when radio pledges were the order of the day. Pledgers were given the... 

e-Imports tax free no more

"All good things must come to an end, but all bad things can continue forever." This is according to the 'King of Horror', American author Stephen King. Whether 'a good thing' has indeed come to an... 

Out, damned spot

Macbeth: Act 2, Scene 2: Lady Macbeth comes to share Macbeth’s horrified sense of being stained, exclaiming: “Out, damned spot; out, I say...” The word ‘spot’ derives from the Middle Dutch word... 

Some recollections may vary

If you need a reminder, the headline is borrowed from the late Queen of the UK and other Commonwealth realms. If you take offence at ‘borrowed’, consider that the British have borrowed a lot from... 

Port limits extension input

In a notice published in the Government Gazette on July 12, the Department of Transport invited maritime stakeholders, the general public and affected communities to submit written representations... 

A solar eclipse

Quite fittingly, once the comment period for an International Trade Administration Commission of South Africa (Itac) tariff application published in the Government Gazette for public comment has... 

It’s fee trade, not free trade

Have you ever wondered how much it costs the International Trade Administration Commission of South Africa (Itac) to process a ‘duly completed application’ for an import and export permit, a rebate... 

ICC Genesis

First things first: ICC stands for ‘International Chamber of Commerce’, the biggest and most representative business organisation in the world, with more than 45-million members in more than 100... 

Published tariff determinations

Whether you are an importer or exporter, or a local manufacturer, have you ever pondered how one, or maybe even a few, of your competitors have been more competitive than you when their goods have... 

Daylight fading

Palm oil

The headline should not be confused with the slang that abbreviates the phrase “oil someone’s palm”, which means to derive a favourable outcome based on providing a monetary incentive; in other... 

Drumming up protection

I do appreciate that the Government Gazette is not the favoured reading material for many, and its detractors might equate reading it to reading a telephone directory, which someone actually did.... 

The R1 crude refinery

A token sum, also known as peppercorn, is a symbolic but important part of a contract showing that ‘some consideration’ has been paid. The amount is not important, as long as it shows that... 

Fiscal transparency scorecard

On May 8, the International Monetary Fund (IMF) released its High-Level Summary Technical Assistance Report on South Africa’s Fiscal Transparency Evaluation (FTE) in response to the National... 

Don’t’ be . . .

In my piece last week, titled ‘Numbing dumping’, you were offered recipes for ‘A Good, Easy Garlic Chicken’ and French fries. The relevance of the recipes was that antidumping duties have been... 

Numbing dumping

Do you by any chance have a recipe for ‘A Good, Easy Garlic Chicken’ and one for French fries? According to www.allrecipes.com, you simply sprinkle the chicken with garlic powder, onion powder and... 

Intellectual Property Day

What were you doing on April 26? Anything nice? Anything memorable? This is the day that is observed yearly as World Intellectual Property Day. It was on this day in 1970 that the convention... 

Calling a spade

An alternative headline I had for this week's instalment of this column was ‘Wing it’ but I decided against it, as I am perilously close to exceeding my yearly quota on that topic. What choice, and... 

The Marrakesh pearl

Where were you 30 years ago, on Friday, April 15, 1994? By the way, if you have been holding on to your old 1994 calendar, you will be able to reuse it in 2033. This is based on the assumption that... 

Manufacturing support

The Department of Trade, Industry, and Competition (dtic) on April 4 released an information notice extending an invitation to submit a substantiated application for its Manufacturing Support... 

Get CBAM ready

Reflections on the next HS

Of the three cornerstones in the movement of goods – be they in their final, semi-processed or component forms – across a national border, which is the one for which you need to have access to... 

Nuisance tariffs

A nuisance is a minor inconvenience, an annoyance or, quite simply, a bother. A tariff, in the context of this column, is a rate of customs duty. So, what does a nuisance tariff? For this, one... 

Eat, sleep, fish – repeat

What does ‘go fish’ mean to you? Could it be your laconic reply to a question where your full answer might well have been: “No, I do not have it, keep guessing, but leave me alone”?" Or does it... 

Bach, Bach, Bach!

It has been a full 147 days since I last wrote about Gallus Domesticus. But then, who is counting? For context, or a refresher, you might want to reread two past instalments of this column. The... 

Excise duty hikes a given

How many fingers do you have? A hint, when pointing your finger at someone else, you have three pointing back at you, as the adage goes. Want to reconsider your answer once you have finished... 

Paltry graft loot recovery

Corruption is defined by the Cambridge Dictionary as “illegal, bad or dishonest behaviour, especially by people in positions of power”. Wikipedia describes it as “a form of dishonesty or a criminal... 

And the actual?

‘Actual’ means to exist in fact – in other words, to be real. There are not many occasions, during the course of the year, when I despair at having to write a piece for this column. The State of... 

You’ll be back?

This is is not a guarantee that The Terminator, aka Arnold Schwarzenegger, will be back. You might recall that “I'll be back” is a catchphrase associated with Mr S (I’m cognisant of my character... 

HS exploratory study

The World Customs Organisation (WCO) on January 18, announced the publication of the public version of its ‘Interim Report on the Exploratory Study on a Possible Strategic Review of the Harmonised... 

Transfer pricing adjustments

On January 19, the South African Revenue Service (Sars) released its proposed draft amendments to the rules of the Customs and Excise Act, 1964, which take into account the effects of transfer... 

Make a difference

Want to make a difference? Well, if you are still looking to fill your New Year’s resolution list, this might be for you. Should you require a bit of motivation, or a tagline to support your quest... 

A new tax dawn?

Ever heard of the acronym OEEC? It stands for Organisation for European Economic Cooperation. Does it ring a bell? Well, what about OECD, the acronym for Organisation for Economic Cooperation and... 

Sheikhs on a plane

Why do bad movies linger in one’s mind? In two words, the answer is 'negative bias', and in three it’s 'positive-negative asymmetry'. According to the researcher Randy Larsen, negative events and... 

I owe, I owe: JET

So, a partnership no more? To provide context, the National Treasury’s November 21 media statement is titled ‘Bilateral loan agreements with the World Bank, Germany’s Kreditanstalt für Wiederaufbau... 

Nothing new in Customs

My mother constantly reminds me that there is nothing new under the sun. When, as a small boy, she first told me this, I was very sceptical, reasoning that there had been no motor vehicles before... 

Traveller management system

  “Double, double toil and trouble; Fire burn and caldron bubble…” If you need reminding, these are the opening verses of the song of the three witches in William Shakespeare’s Macbeth. What, you...