Herewith below selected highlights in the Customs and Excise environment since our last instalment (the Customs & Excise Act, No 91 of 1964 will be referred to herein as ‘the Act’):

1. Amendment of Schedule 2 to the Act:

1.1 Insertion of items 260.03/72.08/01.04, 260.03/7211.14/01.06, 260.03/7211.19/01.06, 260.03/7225.30/01.06, 260.03/7225.40/01.06, 260.03/7225.99/01.06, 260.03/7226.91/01.06 and 260.03/7266.99/01.06 for remedial action in the form of a safeguard duty against the importation of certain flat hot-rolled steel products;

1.2 Substitution of items 260.03/72.08/01.04, 260.03/7211.14/01.06, 260.03/7211.19/01.06, 260.03/7225.30/01.06, 260.03/7225.40/01.06, 260.03/7225.99/01.06, 260.03/7226.91/01.06 and 260.03/7266.99/01.06 to reduce the rate of safeguard duty against the importation of certain flat hot-rolled steel products from 12% to 10%;

1.3 Substitution of items 260.03/72.08/01.04, 260.03/7211.14/01.06, 260.03/7211.19/01.06, 260.03/7225.30/01.06, 260.03/7225.40/01.06, 260.03/7225.99/01.06, 260.03/7226.91/01.06 and 260.03/7266.99/01.06 to reduce the rate of safeguard duty against the importation of certain flat hot-rolled steel products from 10% to 8%;

2. Draft amendments of the Rules to the Act regarding the insertion of forms DA 104 and DA 105 to the English version of the Schedule to the Rules as only Afrikaans versions exist. The draft Rule amendment inserts English versions of these forms. Comments can be submitted to C&E_LegislativeComments@sars.gov.za.

The due date for comments is 1 September 2017.