It has been said that the most difficult question to ask is “Why?” I am giving away my age, and yours, in asking whether you remember the television advertisement in which a little girl, unimpressed, responds to everything her father tells her, with one word: “Why?”

This one-word question is applicable when talking about imported goods. Why do we use customs duty, also known as import duty, or tariff, or import tariff? Before you dismiss the question by responding that it is used by our government to collect taxes – in other words, that it is a fiscal duty – think again. Is it not used for protective purposes ?– in other words, to protect South African manufacturers against imports?

Well, do you want to recon-?sider your answer? ?To be honest, I am not sure what the answer is. In my experience, the answer is dependent on who you ask. ?But should it be this way, or should there not be a single ?answer? ?In my view, there should be a ?single answer, since it is only when ?you know the intention of customs duties that you can define your tariff and trade policy.

In next week’s column, the types of customs duties will be considered.?

Registration Rebate Item – Gautrain Rail
The South African Revenue Service (Sars) has issued a ?letter to interested parties entitled ‘Registration under rebate item 460.26 – the Gautrain rapid rail link project’.

According to Sars, importers participating in the Gautrain project, in terms of rebate item 460.26, are experiencing uncertainty with respect to registration with Sars for the provisions of the rebate item.

The rules, initially published by the International Trade Administration Commission of South Africa (Itac), required ?importers to be registered with Sars. ?However, Sars agreed with Itac that, since registration was never the intention, registration in terms of rebate item 460.26 is no longer a requirement.?
Accordingly, Itac will be publishing its revised guidelines.?

Trade Remedy Application – Drawn Glass
A notice has been published in respect of the initiation of the sunset review of the antidumping duties on clear drawn and float glass originating in or imported from the People’s Republic of China (China) and India.

On August 22, 2008, Itac ?notified all interested parties that, unless a duly substantiated request is made by or on behalf of the Southern African Customs Union (Sacu) industry indicating that the expiry of the antidumping duties against the imports of clear drawn and float glass originating in or ?imported China and India would likely lead to the continuation or recurrence of dumping and ?injury, the antidumping duties on clear drawn and float ?glass originating in or imported from the China and India will ?expire on November 4, 2009.

A response to the sunset review application questionnaire was ?received from PFG Building Glass on April 21, 2009.

All interested parties have until September 28, 2009, to provide Itac with completed importers’ questionnaires or completed ?exporters’ questionnaires.

Trade Remedy Application – Garlic
A notice has been published in respect of the initiation of an interim review investigation of the antidumping duty on fresh or chilled garlic, originating in or imported from China.

According to the notice, Itac received an application for an interim review of the antidumping duty on fresh or chilled garlic originating in or imported from China as a result of changed circumstances in respect of dumping and material injury since the last review.

The application was lodged by the South African Garlic Growers’ Association, which is the farmers representative organisation for fresh or chilled garlic in the Sacu ?region. Interested parties have until September 28, 2009, to provide Itac with completed importers’ questionnaires or completed exporters’ questionnaires.?

Customs General Refund Errors Guide for July 2009
In an effort to reduce the high ?refund rejection rate, Sars has ?decided to produce a monthly ?guide to inform its external stakeholders of the reasons why ?refund/drawback applications are rejected by Sars and the implications on the turnaround time.

According to Sars, the turn-?around time for processing ?refund claims is five weeks from the date of receipt by a Sars branch office.

The Sars commissioner no longer has discretionary powers to consider ‘exceptional circumstances’ in the event of the late submission of refund or drawback applications or applications which become time expired owing to negligence on the part of the client.