We will be providing a brief overview of the Customs and Excise environment in our weekly Tax Alert. This is the second instalment of the series.

Please note that this is not intended to be a comprehensive study or list of the amendments, changes and the like in the Customs & Excise environment, but merely selected highlights which may be of interest. In the event that specific advice is required, kindly contact our Customs and Excise specialist, Director, Petr Erasmus.

Below are this week’s selected highlights:

  1. Note 6(a)(x) in Part 3 of Schedule No. 6 have been amended with regard to electricity generation plants.
  2. Proposed amendments to s64D and s120 relating to the movement of new imported vehicles on own wheels. Comments due on 30 June 2016.
  3. SARS announced changes of its Electronic Manifest System and Processes. Per the SARS communication:

The changes on the weekend of 17 June will include a back-end system migration of the current cargo reporting system (ACM) to the Interfront Customs Business System (iCBS), which will have no significant impact on the Customs clearance process. However, there will also be enhancements to the cargo arrival management process at land border posts which will impact road hauliers and truck drivers.

Additionally, SARS will be implementing an electronic acquittal manifest reporting capability for compliant cargo reporters and an interim matching capability for sea and air modalities (only for imports and only at master bill level).

Those who have not yet registered to use SARS’s electronic cargo reporting system are urged to do so as soon as possible as you will not be able to submit manifests electronically without first registering.

We are available to assist with registration.

  1. Schedule 1 Part 1 has been amended as it relates to “offset duplicating masters and lithographic plates, of aluminium”, TH3701.30.25.
  2. Schedule 1 Part 1 has been amended as it relates to heading 7208.10: “Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated … In coils, not further worked than hot-rolled, with patterns in relief”.
  3. Creation of rebate item 311.40 for TH5513.21.
  4. Amendment of Schedule 2 as it relates to heading 201.02: “Meat and edible meat offal”.