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Customs and Excise Act Rules Amended

July 6, 2021

South African Revenue Service

Customs and Excise Act Rules have been amended.

The South African Revenue Service published the amendments to Rules (DAR 217) in Government Gazette 44798.

A new item (cc) is inserted into paragraph (b)(iA) of Rule 59A.01A.

Reference to rebate items under Schedules 3 and 4 is removed.

Rule 60.01A is amended by the substitution for subparagraph (ii) of paragraph (c) allowing for electronic submission of premises.

New forms include DA 8 Application for registration to submit reporting documents; DA 185.4A3 Registration Client Type 4A3 – Rebate user (Schedule No’s 3, 4 and 6); DA 185.4B10 Licensing Client Type 4B10 – Manufacturing warehouse (Customs Controlled Area Enterprise) – (Sections 19A, 21A, 27, 59A and Rule 21A.10) and DA 185.4B16 Licensing Client Type 4B16 – Container Depot.

Other notices include:

• Gazette 44788 – Independent Regulatory Board for Auditors – assurance fees payable with effect from 1 April 2021;
• Gazette 44792 – Amendment to Part 1 of Schedule 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 19,17c/kg and 28,76c/kg to free of duty respectively, in terms of the existing variable tariff formula – Minute M02/2021 – in effect on 2 July 2021;
• Gazette 44799 – Public Finance Management Act exemptions – Land and Agricultural Development Bank of South Africa exemption from Section 52 on annual budget and corporate plan until the Land Bank debt default position is cured.

Meanwhile, the finance minister, Tito Mboweni, has appointed the Advisory Board for the Government Pensions Administration Agency (GPAA).

In a statement, national treasury announced that the Board will serve a three-year term.

The Board advises the minister on pension administration matters, the performance, governance and operations of the GPAA and any specific issue that the minister may determine in writing.