NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom,...

18
Customs Technical Work Session Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders Forthcoming Customs Technical Developments New! Schedule 1 Part 7A

Transcript of NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom,...

Page 1: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Customs Technical Work Session Media Boardroom Megawatt Park Sunninghill Sandton

Tuesday 07 November 2017

External Stakeholders Forthcoming Customs Technical Developments

New Schedule 1 Part 7A

Agenda Topics for Discussion

Customs Technical Work Session Tuesday 07 November 2017

Topics for Discussion

1 Opening of Meetinghelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip Carl

2 Sugar Levy on imported beverages

21 Schedule 1 Part 7A and duty calculation helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip Johan

22 Permissible Procedure Codes and Procedure Measureshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip CobusMike

23 EDI CUSDEC PRODAT Exampleshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip Carl

24 Timelinehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip Moripe

3 General Matters and Closing of meetinghelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip Carl

Please take note ndash bull This is a technical meeting based on the draft rules bull Discussion concerning the rules themselves are not in scope for discussion at this meeting

ldquoUpdatesrdquo to the Original Presentation

Customs Technical Work Session Tuesday 07 November 2017

Updates since the meeting of 7 November 2017

1 Slide 7 Insertion of ldquoImportant Notesrdquo to provide clarity for users in regard to the calculation of sugar levy

2 Slide 8 Based on the notes in slide 7 the example calculation has been enhanced to reflect the pertinent information required in calculating lsquosugar levyrsquo

3 Slide 9 Updated lsquophysicalrsquo representation of lsquosugar levyrsquo information on the SAD500

4 Slide 10 Updated lsquophysicalrsquo representation of lsquosugar levyrsquo information on the SAD504

5 Slide 11 New slide illustrating CPCs applicable to the payment of Sugar Levy (17A)

6 Slide 12 New slide illustrating requirements for rebates on imported goods ito Schedule 4

7 Slide 13 If the ExporterClaimant intends claiming a drawback of lsquoenvironmentalrsquo or lsquohealth promotionrsquo levy the drawback item (52100 52200 52203 52204 or 52205) must be inserted on the export declaration at time of submission

Important Note for Stakeholdersndash Please note that updated ldquoCode Listsrdquo and ldquoGuide for the Application of Customs Procedure Codesrdquo will be issued shortly and emailed to the external stakeholder mailing list

CUSTOMS amp EXCISE ACT 1964

Draft rule amendment ndash Health promotion levy

on sugary beverages

Explanatory Note

The Minister of Finance announced in the February 2016

Budget a decision to introduce a tax on sugar-sweetened

beverages to help reduce excessive sugar intake The Health

Promotion Levy on sugary beverages has been introduced in

the Rates and Monetary Amounts Bill Rules in the Customs

and Excise Act 1964 have been drafted to facilitate the

imposition of the sugar tax

Please note that the forms referred to in Rule 54I06 will be

published on 10 November 2017

Comments can be submitted to CampE_legislativecommentssarsgovza

Due date for comments 30 November 2017

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Legislation

AGENDA ITEM 2

SARS Website Where to find

DESIGN BASED ON DRAFT RULES AS AVAILABLE FOR PUBLIC COMMENT

httpwwwtreasurygovzalegislationbills20175bB26-20175d20(Rates20amp20Monetary20Amounts)pdf

httpwwwsarsgovzaAllDocsLegalDoclibDraftsLAPD-LPrep-Draft-2017-6020-

20Draft20Rule20Amendments20-

20health20promotion20levy20on20sugary20beveragespdf

+

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book Schedule 1 Creation of a new Schedule to the Customs and Excise Act 1964

bull Schedule No 1 Part 7 Section A ndash Levy on Sugary Beverages

Sch1 Part 7A

AGENDA ITEM 21

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

AGENDA ITEM 21

EDI PRODAT will contain new Sch1Part7A items

Area of Impact Tariff Book Schedule 1 Creation of a new Schedule to the Customs and Excise Act 1964

bull Schedule No 1 Part 7 Section A ndash Levy on Sugary Beverages

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

Rate of Health Promotion Levy 21cgram of the sugar content that exceeds 4 grams100ml

Duty Calculation Quantity Sugar content reflected in lsquog100mlrsquo

New Supplementary Code GJ (Grams per 100 Millilitres)

Important Notes

bull The GJ declared will be the sugar content of the commodity not the total grams per millilitre of the consignment

bull The GJ quantity may be declared as 000

bull The litres (LI) must also be declared for duty calculation purposes if not declared as the statistical unit

bull If GJ is greater than 400 then calculate GJ on which levy is payable (If the GJ is less than 400 no levy is payable)

bull Rounding of the levy amount is the same as the rounding of all other duty VAT

bull Rounding of GJ value 5 must be rounded off to the next full decimal for example -

o 45049 = 450

o 45050 = 451

AGENDA ITEM 21

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

AGENDA ITEM 21

Tariff Heading 220210105

Sugar Content 850 gram100 ml

Quantities declared

Duty Tax Fee

Amounts

Statistical Quantity 100 (LI) Customs Value R300

Duty Calculation Quantity 850 (GJ) Duty Schedule 1 Part 1 (1P1) R 004 (100 LI x 436 cents)

Classification Quantity 100 (NO) Duty Schedule 1 Part 7 A (17A) R 095 (850 ndash 400 = 450 GJ x 100LI x 10 x 21c)

VAT R 056 (Value + 10 + all non rebated duty)

Waters including mineral waters and aerated waters containing added sugar or other

sweetening matter orflavoured 43 VM

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) LI

GJ

NO

TYPE RATE MP

004

056

095

41 SUPP UNITS 42 CUSTOMS VALUE

44 ADD

INFORMATION

LICENCE NUMBER DEDUCTED VALUE DEDUCTED QUANTITY

EX WAREHOUSE CODE 45 OTHER QTY

46 STATISTICAL VALUE

DUTYTAX BASE AMOUNT 48 ACCOUNT CODE 49 ID OF WAREHOUSE TIMELIMIT

REMOVAL IN BOND (RIB) NO DATE amp OFFICE

1

1

AMOUNT OVERPAID

AMOUNT UNDERPAID

OTHER

TOTAL PAYABLE

GUARANTEETOTAL

SUMMARY OF TOTAL DUTIES AND TAXES

AMOUNTCODE

TOTAL DUTIES amp TAXES

47

CALCULATION

OF DUTIES

AND TAXES

1P1

17A

VAT

C

DESCRIPTION

850

100

40 SUMMARY DECLARATION PREV DOC

REBATE CODE

100

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD500 AGENDA ITEM 21

New DutyTax Fee type

Example SAD500

New Supplementary Unit Code ldquoGJrdquo

Line

1 LI

GJ

NO Waters including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes)

Amount Due

220210105 100

850

100

1056

Additional Information

Actual

Price1 099CN

SurchargeOtherQuantity amp Code Customs ValueOrigin VATDuty Sch1 P 2bCustoms Duty

Description of Goods

099

Totals Before Correction099

5

5

Total After Correction

Customs DutyCIF amp c Other Payments Duty Sch1 P 2b

Trade Agr

Sch 3

Sch 4

VAT Surcharge

Sch 1P1

Sch

1P2AB

Tariff Code

056

Differences

155

155056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD504 AGENDA ITEM 21

Example SAD504

New Supplementary Unit Code ldquoGJrdquo

Comprising 1P1 - R004 + 17A ndash R 095

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

PAYMENT OF SUGAR LEVY (SCH1 PART 7A) ON IMPORTED GOODS AGENDA ITEM 22

A 10 Clearance of ordinary levy goods for Home Use

A 10 00 Home Use of ordinary levy goods simultaneously dispatched to BLNS states

A 10 20 Home Use of ordinary levy goods previously moved under National Transit dispatched to BLNS states

A 10 40 Home Use of ordinary levy goods previously entered under the Warehousing procedure

A 10 41 Home Use of ordinary levy goods previously subject to a change of ownership under the Warehouse procedure

A 10 42 Home Use of goods for ordinary levy originally entered for warehouse-for-export

A 10 44 Home Use of ordinary levy goods previously entered under the Warehousing procedure previously re-warehoused under the warehouse procedure

A 10 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 11 Clearance of goods for Home Use

A 11 00 Home Use of goods on imported goods

A 11 20 Home Use of goods previously moved under the National Transit procedure

A 11 40 Home Use of goods previously placed under the Warehousing procedure

A 11 41 Home Use of imported goods previously subject to a change of ownership under the Warehouse procedure

A 11 42 Home Use of goods originally entered for warehouse-for-export

A 11 44 Home Use of goods previously re-warehoused under the warehouse procedure

A 11 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 12 Clearance for Home Use (payment of VAT and levies) of free circulation goods arriving from a BLNS country

A 12 00 Home Use and payment of VAT and levies on goods received from the BLNS states

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 4 - REBATES OF HEALTH PROMOTION LEVY ON IMPORTED GOODS AGENDA ITEM 22

A 14 Clearance for Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 00 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 20 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously cleared under the national transit procedure

A 14 40 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously placed under the Warehousing procedure

A 14 41 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously subject to a change of ownership under the Warehouse procedure

A 14 42 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of goods originally entered for warehouse-for-export

A 14 44 49901 and 49902

Home Use of goods under relief of duties and taxesfor specific conditions as provided for under Schedule 4 of the customs tariff previously rewarehoused under the Warehouse procedure

A 14 48 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 previously subject to ldquochange of ownershiprdquo or ldquore-warehousingrdquo under warehouse-for-export

Sch4

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 2: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Agenda Topics for Discussion

Customs Technical Work Session Tuesday 07 November 2017

Topics for Discussion

1 Opening of Meetinghelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip Carl

2 Sugar Levy on imported beverages

21 Schedule 1 Part 7A and duty calculation helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip Johan

22 Permissible Procedure Codes and Procedure Measureshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip CobusMike

23 EDI CUSDEC PRODAT Exampleshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip Carl

24 Timelinehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip Moripe

3 General Matters and Closing of meetinghelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip Carl

Please take note ndash bull This is a technical meeting based on the draft rules bull Discussion concerning the rules themselves are not in scope for discussion at this meeting

ldquoUpdatesrdquo to the Original Presentation

Customs Technical Work Session Tuesday 07 November 2017

Updates since the meeting of 7 November 2017

1 Slide 7 Insertion of ldquoImportant Notesrdquo to provide clarity for users in regard to the calculation of sugar levy

2 Slide 8 Based on the notes in slide 7 the example calculation has been enhanced to reflect the pertinent information required in calculating lsquosugar levyrsquo

3 Slide 9 Updated lsquophysicalrsquo representation of lsquosugar levyrsquo information on the SAD500

4 Slide 10 Updated lsquophysicalrsquo representation of lsquosugar levyrsquo information on the SAD504

5 Slide 11 New slide illustrating CPCs applicable to the payment of Sugar Levy (17A)

6 Slide 12 New slide illustrating requirements for rebates on imported goods ito Schedule 4

7 Slide 13 If the ExporterClaimant intends claiming a drawback of lsquoenvironmentalrsquo or lsquohealth promotionrsquo levy the drawback item (52100 52200 52203 52204 or 52205) must be inserted on the export declaration at time of submission

Important Note for Stakeholdersndash Please note that updated ldquoCode Listsrdquo and ldquoGuide for the Application of Customs Procedure Codesrdquo will be issued shortly and emailed to the external stakeholder mailing list

CUSTOMS amp EXCISE ACT 1964

Draft rule amendment ndash Health promotion levy

on sugary beverages

Explanatory Note

The Minister of Finance announced in the February 2016

Budget a decision to introduce a tax on sugar-sweetened

beverages to help reduce excessive sugar intake The Health

Promotion Levy on sugary beverages has been introduced in

the Rates and Monetary Amounts Bill Rules in the Customs

and Excise Act 1964 have been drafted to facilitate the

imposition of the sugar tax

Please note that the forms referred to in Rule 54I06 will be

published on 10 November 2017

Comments can be submitted to CampE_legislativecommentssarsgovza

Due date for comments 30 November 2017

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Legislation

AGENDA ITEM 2

SARS Website Where to find

DESIGN BASED ON DRAFT RULES AS AVAILABLE FOR PUBLIC COMMENT

httpwwwtreasurygovzalegislationbills20175bB26-20175d20(Rates20amp20Monetary20Amounts)pdf

httpwwwsarsgovzaAllDocsLegalDoclibDraftsLAPD-LPrep-Draft-2017-6020-

20Draft20Rule20Amendments20-

20health20promotion20levy20on20sugary20beveragespdf

+

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book Schedule 1 Creation of a new Schedule to the Customs and Excise Act 1964

bull Schedule No 1 Part 7 Section A ndash Levy on Sugary Beverages

Sch1 Part 7A

AGENDA ITEM 21

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

AGENDA ITEM 21

EDI PRODAT will contain new Sch1Part7A items

Area of Impact Tariff Book Schedule 1 Creation of a new Schedule to the Customs and Excise Act 1964

bull Schedule No 1 Part 7 Section A ndash Levy on Sugary Beverages

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

Rate of Health Promotion Levy 21cgram of the sugar content that exceeds 4 grams100ml

Duty Calculation Quantity Sugar content reflected in lsquog100mlrsquo

New Supplementary Code GJ (Grams per 100 Millilitres)

Important Notes

bull The GJ declared will be the sugar content of the commodity not the total grams per millilitre of the consignment

bull The GJ quantity may be declared as 000

bull The litres (LI) must also be declared for duty calculation purposes if not declared as the statistical unit

bull If GJ is greater than 400 then calculate GJ on which levy is payable (If the GJ is less than 400 no levy is payable)

bull Rounding of the levy amount is the same as the rounding of all other duty VAT

bull Rounding of GJ value 5 must be rounded off to the next full decimal for example -

o 45049 = 450

o 45050 = 451

AGENDA ITEM 21

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

AGENDA ITEM 21

Tariff Heading 220210105

Sugar Content 850 gram100 ml

Quantities declared

Duty Tax Fee

Amounts

Statistical Quantity 100 (LI) Customs Value R300

Duty Calculation Quantity 850 (GJ) Duty Schedule 1 Part 1 (1P1) R 004 (100 LI x 436 cents)

Classification Quantity 100 (NO) Duty Schedule 1 Part 7 A (17A) R 095 (850 ndash 400 = 450 GJ x 100LI x 10 x 21c)

VAT R 056 (Value + 10 + all non rebated duty)

Waters including mineral waters and aerated waters containing added sugar or other

sweetening matter orflavoured 43 VM

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) LI

GJ

NO

TYPE RATE MP

004

056

095

41 SUPP UNITS 42 CUSTOMS VALUE

44 ADD

INFORMATION

LICENCE NUMBER DEDUCTED VALUE DEDUCTED QUANTITY

EX WAREHOUSE CODE 45 OTHER QTY

46 STATISTICAL VALUE

DUTYTAX BASE AMOUNT 48 ACCOUNT CODE 49 ID OF WAREHOUSE TIMELIMIT

REMOVAL IN BOND (RIB) NO DATE amp OFFICE

1

1

AMOUNT OVERPAID

AMOUNT UNDERPAID

OTHER

TOTAL PAYABLE

GUARANTEETOTAL

SUMMARY OF TOTAL DUTIES AND TAXES

AMOUNTCODE

TOTAL DUTIES amp TAXES

47

CALCULATION

OF DUTIES

AND TAXES

1P1

17A

VAT

C

DESCRIPTION

850

100

40 SUMMARY DECLARATION PREV DOC

REBATE CODE

100

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD500 AGENDA ITEM 21

New DutyTax Fee type

Example SAD500

New Supplementary Unit Code ldquoGJrdquo

Line

1 LI

GJ

NO Waters including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes)

Amount Due

220210105 100

850

100

1056

Additional Information

Actual

Price1 099CN

SurchargeOtherQuantity amp Code Customs ValueOrigin VATDuty Sch1 P 2bCustoms Duty

Description of Goods

099

Totals Before Correction099

5

5

Total After Correction

Customs DutyCIF amp c Other Payments Duty Sch1 P 2b

Trade Agr

Sch 3

Sch 4

VAT Surcharge

Sch 1P1

Sch

1P2AB

Tariff Code

056

Differences

155

155056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD504 AGENDA ITEM 21

Example SAD504

New Supplementary Unit Code ldquoGJrdquo

Comprising 1P1 - R004 + 17A ndash R 095

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

PAYMENT OF SUGAR LEVY (SCH1 PART 7A) ON IMPORTED GOODS AGENDA ITEM 22

A 10 Clearance of ordinary levy goods for Home Use

A 10 00 Home Use of ordinary levy goods simultaneously dispatched to BLNS states

A 10 20 Home Use of ordinary levy goods previously moved under National Transit dispatched to BLNS states

A 10 40 Home Use of ordinary levy goods previously entered under the Warehousing procedure

A 10 41 Home Use of ordinary levy goods previously subject to a change of ownership under the Warehouse procedure

A 10 42 Home Use of goods for ordinary levy originally entered for warehouse-for-export

A 10 44 Home Use of ordinary levy goods previously entered under the Warehousing procedure previously re-warehoused under the warehouse procedure

A 10 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 11 Clearance of goods for Home Use

A 11 00 Home Use of goods on imported goods

A 11 20 Home Use of goods previously moved under the National Transit procedure

A 11 40 Home Use of goods previously placed under the Warehousing procedure

A 11 41 Home Use of imported goods previously subject to a change of ownership under the Warehouse procedure

A 11 42 Home Use of goods originally entered for warehouse-for-export

A 11 44 Home Use of goods previously re-warehoused under the warehouse procedure

A 11 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 12 Clearance for Home Use (payment of VAT and levies) of free circulation goods arriving from a BLNS country

A 12 00 Home Use and payment of VAT and levies on goods received from the BLNS states

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 4 - REBATES OF HEALTH PROMOTION LEVY ON IMPORTED GOODS AGENDA ITEM 22

A 14 Clearance for Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 00 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 20 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously cleared under the national transit procedure

A 14 40 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously placed under the Warehousing procedure

A 14 41 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously subject to a change of ownership under the Warehouse procedure

A 14 42 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of goods originally entered for warehouse-for-export

A 14 44 49901 and 49902

Home Use of goods under relief of duties and taxesfor specific conditions as provided for under Schedule 4 of the customs tariff previously rewarehoused under the Warehouse procedure

A 14 48 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 previously subject to ldquochange of ownershiprdquo or ldquore-warehousingrdquo under warehouse-for-export

Sch4

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 3: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

ldquoUpdatesrdquo to the Original Presentation

Customs Technical Work Session Tuesday 07 November 2017

Updates since the meeting of 7 November 2017

1 Slide 7 Insertion of ldquoImportant Notesrdquo to provide clarity for users in regard to the calculation of sugar levy

2 Slide 8 Based on the notes in slide 7 the example calculation has been enhanced to reflect the pertinent information required in calculating lsquosugar levyrsquo

3 Slide 9 Updated lsquophysicalrsquo representation of lsquosugar levyrsquo information on the SAD500

4 Slide 10 Updated lsquophysicalrsquo representation of lsquosugar levyrsquo information on the SAD504

5 Slide 11 New slide illustrating CPCs applicable to the payment of Sugar Levy (17A)

6 Slide 12 New slide illustrating requirements for rebates on imported goods ito Schedule 4

7 Slide 13 If the ExporterClaimant intends claiming a drawback of lsquoenvironmentalrsquo or lsquohealth promotionrsquo levy the drawback item (52100 52200 52203 52204 or 52205) must be inserted on the export declaration at time of submission

Important Note for Stakeholdersndash Please note that updated ldquoCode Listsrdquo and ldquoGuide for the Application of Customs Procedure Codesrdquo will be issued shortly and emailed to the external stakeholder mailing list

CUSTOMS amp EXCISE ACT 1964

Draft rule amendment ndash Health promotion levy

on sugary beverages

Explanatory Note

The Minister of Finance announced in the February 2016

Budget a decision to introduce a tax on sugar-sweetened

beverages to help reduce excessive sugar intake The Health

Promotion Levy on sugary beverages has been introduced in

the Rates and Monetary Amounts Bill Rules in the Customs

and Excise Act 1964 have been drafted to facilitate the

imposition of the sugar tax

Please note that the forms referred to in Rule 54I06 will be

published on 10 November 2017

Comments can be submitted to CampE_legislativecommentssarsgovza

Due date for comments 30 November 2017

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Legislation

AGENDA ITEM 2

SARS Website Where to find

DESIGN BASED ON DRAFT RULES AS AVAILABLE FOR PUBLIC COMMENT

httpwwwtreasurygovzalegislationbills20175bB26-20175d20(Rates20amp20Monetary20Amounts)pdf

httpwwwsarsgovzaAllDocsLegalDoclibDraftsLAPD-LPrep-Draft-2017-6020-

20Draft20Rule20Amendments20-

20health20promotion20levy20on20sugary20beveragespdf

+

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book Schedule 1 Creation of a new Schedule to the Customs and Excise Act 1964

bull Schedule No 1 Part 7 Section A ndash Levy on Sugary Beverages

Sch1 Part 7A

AGENDA ITEM 21

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

AGENDA ITEM 21

EDI PRODAT will contain new Sch1Part7A items

Area of Impact Tariff Book Schedule 1 Creation of a new Schedule to the Customs and Excise Act 1964

bull Schedule No 1 Part 7 Section A ndash Levy on Sugary Beverages

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

Rate of Health Promotion Levy 21cgram of the sugar content that exceeds 4 grams100ml

Duty Calculation Quantity Sugar content reflected in lsquog100mlrsquo

New Supplementary Code GJ (Grams per 100 Millilitres)

Important Notes

bull The GJ declared will be the sugar content of the commodity not the total grams per millilitre of the consignment

bull The GJ quantity may be declared as 000

bull The litres (LI) must also be declared for duty calculation purposes if not declared as the statistical unit

bull If GJ is greater than 400 then calculate GJ on which levy is payable (If the GJ is less than 400 no levy is payable)

bull Rounding of the levy amount is the same as the rounding of all other duty VAT

bull Rounding of GJ value 5 must be rounded off to the next full decimal for example -

o 45049 = 450

o 45050 = 451

AGENDA ITEM 21

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

AGENDA ITEM 21

Tariff Heading 220210105

Sugar Content 850 gram100 ml

Quantities declared

Duty Tax Fee

Amounts

Statistical Quantity 100 (LI) Customs Value R300

Duty Calculation Quantity 850 (GJ) Duty Schedule 1 Part 1 (1P1) R 004 (100 LI x 436 cents)

Classification Quantity 100 (NO) Duty Schedule 1 Part 7 A (17A) R 095 (850 ndash 400 = 450 GJ x 100LI x 10 x 21c)

VAT R 056 (Value + 10 + all non rebated duty)

Waters including mineral waters and aerated waters containing added sugar or other

sweetening matter orflavoured 43 VM

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) LI

GJ

NO

TYPE RATE MP

004

056

095

41 SUPP UNITS 42 CUSTOMS VALUE

44 ADD

INFORMATION

LICENCE NUMBER DEDUCTED VALUE DEDUCTED QUANTITY

EX WAREHOUSE CODE 45 OTHER QTY

46 STATISTICAL VALUE

DUTYTAX BASE AMOUNT 48 ACCOUNT CODE 49 ID OF WAREHOUSE TIMELIMIT

REMOVAL IN BOND (RIB) NO DATE amp OFFICE

1

1

AMOUNT OVERPAID

AMOUNT UNDERPAID

OTHER

TOTAL PAYABLE

GUARANTEETOTAL

SUMMARY OF TOTAL DUTIES AND TAXES

AMOUNTCODE

TOTAL DUTIES amp TAXES

47

CALCULATION

OF DUTIES

AND TAXES

1P1

17A

VAT

C

DESCRIPTION

850

100

40 SUMMARY DECLARATION PREV DOC

REBATE CODE

100

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD500 AGENDA ITEM 21

New DutyTax Fee type

Example SAD500

New Supplementary Unit Code ldquoGJrdquo

Line

1 LI

GJ

NO Waters including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes)

Amount Due

220210105 100

850

100

1056

Additional Information

Actual

Price1 099CN

SurchargeOtherQuantity amp Code Customs ValueOrigin VATDuty Sch1 P 2bCustoms Duty

Description of Goods

099

Totals Before Correction099

5

5

Total After Correction

Customs DutyCIF amp c Other Payments Duty Sch1 P 2b

Trade Agr

Sch 3

Sch 4

VAT Surcharge

Sch 1P1

Sch

1P2AB

Tariff Code

056

Differences

155

155056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD504 AGENDA ITEM 21

Example SAD504

New Supplementary Unit Code ldquoGJrdquo

Comprising 1P1 - R004 + 17A ndash R 095

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

PAYMENT OF SUGAR LEVY (SCH1 PART 7A) ON IMPORTED GOODS AGENDA ITEM 22

A 10 Clearance of ordinary levy goods for Home Use

A 10 00 Home Use of ordinary levy goods simultaneously dispatched to BLNS states

A 10 20 Home Use of ordinary levy goods previously moved under National Transit dispatched to BLNS states

A 10 40 Home Use of ordinary levy goods previously entered under the Warehousing procedure

A 10 41 Home Use of ordinary levy goods previously subject to a change of ownership under the Warehouse procedure

A 10 42 Home Use of goods for ordinary levy originally entered for warehouse-for-export

A 10 44 Home Use of ordinary levy goods previously entered under the Warehousing procedure previously re-warehoused under the warehouse procedure

A 10 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 11 Clearance of goods for Home Use

A 11 00 Home Use of goods on imported goods

A 11 20 Home Use of goods previously moved under the National Transit procedure

A 11 40 Home Use of goods previously placed under the Warehousing procedure

A 11 41 Home Use of imported goods previously subject to a change of ownership under the Warehouse procedure

A 11 42 Home Use of goods originally entered for warehouse-for-export

A 11 44 Home Use of goods previously re-warehoused under the warehouse procedure

A 11 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 12 Clearance for Home Use (payment of VAT and levies) of free circulation goods arriving from a BLNS country

A 12 00 Home Use and payment of VAT and levies on goods received from the BLNS states

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 4 - REBATES OF HEALTH PROMOTION LEVY ON IMPORTED GOODS AGENDA ITEM 22

A 14 Clearance for Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 00 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 20 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously cleared under the national transit procedure

A 14 40 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously placed under the Warehousing procedure

A 14 41 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously subject to a change of ownership under the Warehouse procedure

A 14 42 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of goods originally entered for warehouse-for-export

A 14 44 49901 and 49902

Home Use of goods under relief of duties and taxesfor specific conditions as provided for under Schedule 4 of the customs tariff previously rewarehoused under the Warehouse procedure

A 14 48 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 previously subject to ldquochange of ownershiprdquo or ldquore-warehousingrdquo under warehouse-for-export

Sch4

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 4: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

CUSTOMS amp EXCISE ACT 1964

Draft rule amendment ndash Health promotion levy

on sugary beverages

Explanatory Note

The Minister of Finance announced in the February 2016

Budget a decision to introduce a tax on sugar-sweetened

beverages to help reduce excessive sugar intake The Health

Promotion Levy on sugary beverages has been introduced in

the Rates and Monetary Amounts Bill Rules in the Customs

and Excise Act 1964 have been drafted to facilitate the

imposition of the sugar tax

Please note that the forms referred to in Rule 54I06 will be

published on 10 November 2017

Comments can be submitted to CampE_legislativecommentssarsgovza

Due date for comments 30 November 2017

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Legislation

AGENDA ITEM 2

SARS Website Where to find

DESIGN BASED ON DRAFT RULES AS AVAILABLE FOR PUBLIC COMMENT

httpwwwtreasurygovzalegislationbills20175bB26-20175d20(Rates20amp20Monetary20Amounts)pdf

httpwwwsarsgovzaAllDocsLegalDoclibDraftsLAPD-LPrep-Draft-2017-6020-

20Draft20Rule20Amendments20-

20health20promotion20levy20on20sugary20beveragespdf

+

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book Schedule 1 Creation of a new Schedule to the Customs and Excise Act 1964

bull Schedule No 1 Part 7 Section A ndash Levy on Sugary Beverages

Sch1 Part 7A

AGENDA ITEM 21

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

AGENDA ITEM 21

EDI PRODAT will contain new Sch1Part7A items

Area of Impact Tariff Book Schedule 1 Creation of a new Schedule to the Customs and Excise Act 1964

bull Schedule No 1 Part 7 Section A ndash Levy on Sugary Beverages

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

Rate of Health Promotion Levy 21cgram of the sugar content that exceeds 4 grams100ml

Duty Calculation Quantity Sugar content reflected in lsquog100mlrsquo

New Supplementary Code GJ (Grams per 100 Millilitres)

Important Notes

bull The GJ declared will be the sugar content of the commodity not the total grams per millilitre of the consignment

bull The GJ quantity may be declared as 000

bull The litres (LI) must also be declared for duty calculation purposes if not declared as the statistical unit

bull If GJ is greater than 400 then calculate GJ on which levy is payable (If the GJ is less than 400 no levy is payable)

bull Rounding of the levy amount is the same as the rounding of all other duty VAT

bull Rounding of GJ value 5 must be rounded off to the next full decimal for example -

o 45049 = 450

o 45050 = 451

AGENDA ITEM 21

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

AGENDA ITEM 21

Tariff Heading 220210105

Sugar Content 850 gram100 ml

Quantities declared

Duty Tax Fee

Amounts

Statistical Quantity 100 (LI) Customs Value R300

Duty Calculation Quantity 850 (GJ) Duty Schedule 1 Part 1 (1P1) R 004 (100 LI x 436 cents)

Classification Quantity 100 (NO) Duty Schedule 1 Part 7 A (17A) R 095 (850 ndash 400 = 450 GJ x 100LI x 10 x 21c)

VAT R 056 (Value + 10 + all non rebated duty)

Waters including mineral waters and aerated waters containing added sugar or other

sweetening matter orflavoured 43 VM

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) LI

GJ

NO

TYPE RATE MP

004

056

095

41 SUPP UNITS 42 CUSTOMS VALUE

44 ADD

INFORMATION

LICENCE NUMBER DEDUCTED VALUE DEDUCTED QUANTITY

EX WAREHOUSE CODE 45 OTHER QTY

46 STATISTICAL VALUE

DUTYTAX BASE AMOUNT 48 ACCOUNT CODE 49 ID OF WAREHOUSE TIMELIMIT

REMOVAL IN BOND (RIB) NO DATE amp OFFICE

1

1

AMOUNT OVERPAID

AMOUNT UNDERPAID

OTHER

TOTAL PAYABLE

GUARANTEETOTAL

SUMMARY OF TOTAL DUTIES AND TAXES

AMOUNTCODE

TOTAL DUTIES amp TAXES

47

CALCULATION

OF DUTIES

AND TAXES

1P1

17A

VAT

C

DESCRIPTION

850

100

40 SUMMARY DECLARATION PREV DOC

REBATE CODE

100

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD500 AGENDA ITEM 21

New DutyTax Fee type

Example SAD500

New Supplementary Unit Code ldquoGJrdquo

Line

1 LI

GJ

NO Waters including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes)

Amount Due

220210105 100

850

100

1056

Additional Information

Actual

Price1 099CN

SurchargeOtherQuantity amp Code Customs ValueOrigin VATDuty Sch1 P 2bCustoms Duty

Description of Goods

099

Totals Before Correction099

5

5

Total After Correction

Customs DutyCIF amp c Other Payments Duty Sch1 P 2b

Trade Agr

Sch 3

Sch 4

VAT Surcharge

Sch 1P1

Sch

1P2AB

Tariff Code

056

Differences

155

155056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD504 AGENDA ITEM 21

Example SAD504

New Supplementary Unit Code ldquoGJrdquo

Comprising 1P1 - R004 + 17A ndash R 095

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

PAYMENT OF SUGAR LEVY (SCH1 PART 7A) ON IMPORTED GOODS AGENDA ITEM 22

A 10 Clearance of ordinary levy goods for Home Use

A 10 00 Home Use of ordinary levy goods simultaneously dispatched to BLNS states

A 10 20 Home Use of ordinary levy goods previously moved under National Transit dispatched to BLNS states

A 10 40 Home Use of ordinary levy goods previously entered under the Warehousing procedure

A 10 41 Home Use of ordinary levy goods previously subject to a change of ownership under the Warehouse procedure

A 10 42 Home Use of goods for ordinary levy originally entered for warehouse-for-export

A 10 44 Home Use of ordinary levy goods previously entered under the Warehousing procedure previously re-warehoused under the warehouse procedure

A 10 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 11 Clearance of goods for Home Use

A 11 00 Home Use of goods on imported goods

A 11 20 Home Use of goods previously moved under the National Transit procedure

A 11 40 Home Use of goods previously placed under the Warehousing procedure

A 11 41 Home Use of imported goods previously subject to a change of ownership under the Warehouse procedure

A 11 42 Home Use of goods originally entered for warehouse-for-export

A 11 44 Home Use of goods previously re-warehoused under the warehouse procedure

A 11 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 12 Clearance for Home Use (payment of VAT and levies) of free circulation goods arriving from a BLNS country

A 12 00 Home Use and payment of VAT and levies on goods received from the BLNS states

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 4 - REBATES OF HEALTH PROMOTION LEVY ON IMPORTED GOODS AGENDA ITEM 22

A 14 Clearance for Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 00 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 20 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously cleared under the national transit procedure

A 14 40 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously placed under the Warehousing procedure

A 14 41 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously subject to a change of ownership under the Warehouse procedure

A 14 42 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of goods originally entered for warehouse-for-export

A 14 44 49901 and 49902

Home Use of goods under relief of duties and taxesfor specific conditions as provided for under Schedule 4 of the customs tariff previously rewarehoused under the Warehouse procedure

A 14 48 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 previously subject to ldquochange of ownershiprdquo or ldquore-warehousingrdquo under warehouse-for-export

Sch4

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 5: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book Schedule 1 Creation of a new Schedule to the Customs and Excise Act 1964

bull Schedule No 1 Part 7 Section A ndash Levy on Sugary Beverages

Sch1 Part 7A

AGENDA ITEM 21

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

AGENDA ITEM 21

EDI PRODAT will contain new Sch1Part7A items

Area of Impact Tariff Book Schedule 1 Creation of a new Schedule to the Customs and Excise Act 1964

bull Schedule No 1 Part 7 Section A ndash Levy on Sugary Beverages

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

Rate of Health Promotion Levy 21cgram of the sugar content that exceeds 4 grams100ml

Duty Calculation Quantity Sugar content reflected in lsquog100mlrsquo

New Supplementary Code GJ (Grams per 100 Millilitres)

Important Notes

bull The GJ declared will be the sugar content of the commodity not the total grams per millilitre of the consignment

bull The GJ quantity may be declared as 000

bull The litres (LI) must also be declared for duty calculation purposes if not declared as the statistical unit

bull If GJ is greater than 400 then calculate GJ on which levy is payable (If the GJ is less than 400 no levy is payable)

bull Rounding of the levy amount is the same as the rounding of all other duty VAT

bull Rounding of GJ value 5 must be rounded off to the next full decimal for example -

o 45049 = 450

o 45050 = 451

AGENDA ITEM 21

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

AGENDA ITEM 21

Tariff Heading 220210105

Sugar Content 850 gram100 ml

Quantities declared

Duty Tax Fee

Amounts

Statistical Quantity 100 (LI) Customs Value R300

Duty Calculation Quantity 850 (GJ) Duty Schedule 1 Part 1 (1P1) R 004 (100 LI x 436 cents)

Classification Quantity 100 (NO) Duty Schedule 1 Part 7 A (17A) R 095 (850 ndash 400 = 450 GJ x 100LI x 10 x 21c)

VAT R 056 (Value + 10 + all non rebated duty)

Waters including mineral waters and aerated waters containing added sugar or other

sweetening matter orflavoured 43 VM

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) LI

GJ

NO

TYPE RATE MP

004

056

095

41 SUPP UNITS 42 CUSTOMS VALUE

44 ADD

INFORMATION

LICENCE NUMBER DEDUCTED VALUE DEDUCTED QUANTITY

EX WAREHOUSE CODE 45 OTHER QTY

46 STATISTICAL VALUE

DUTYTAX BASE AMOUNT 48 ACCOUNT CODE 49 ID OF WAREHOUSE TIMELIMIT

REMOVAL IN BOND (RIB) NO DATE amp OFFICE

1

1

AMOUNT OVERPAID

AMOUNT UNDERPAID

OTHER

TOTAL PAYABLE

GUARANTEETOTAL

SUMMARY OF TOTAL DUTIES AND TAXES

AMOUNTCODE

TOTAL DUTIES amp TAXES

47

CALCULATION

OF DUTIES

AND TAXES

1P1

17A

VAT

C

DESCRIPTION

850

100

40 SUMMARY DECLARATION PREV DOC

REBATE CODE

100

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD500 AGENDA ITEM 21

New DutyTax Fee type

Example SAD500

New Supplementary Unit Code ldquoGJrdquo

Line

1 LI

GJ

NO Waters including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes)

Amount Due

220210105 100

850

100

1056

Additional Information

Actual

Price1 099CN

SurchargeOtherQuantity amp Code Customs ValueOrigin VATDuty Sch1 P 2bCustoms Duty

Description of Goods

099

Totals Before Correction099

5

5

Total After Correction

Customs DutyCIF amp c Other Payments Duty Sch1 P 2b

Trade Agr

Sch 3

Sch 4

VAT Surcharge

Sch 1P1

Sch

1P2AB

Tariff Code

056

Differences

155

155056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD504 AGENDA ITEM 21

Example SAD504

New Supplementary Unit Code ldquoGJrdquo

Comprising 1P1 - R004 + 17A ndash R 095

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

PAYMENT OF SUGAR LEVY (SCH1 PART 7A) ON IMPORTED GOODS AGENDA ITEM 22

A 10 Clearance of ordinary levy goods for Home Use

A 10 00 Home Use of ordinary levy goods simultaneously dispatched to BLNS states

A 10 20 Home Use of ordinary levy goods previously moved under National Transit dispatched to BLNS states

A 10 40 Home Use of ordinary levy goods previously entered under the Warehousing procedure

A 10 41 Home Use of ordinary levy goods previously subject to a change of ownership under the Warehouse procedure

A 10 42 Home Use of goods for ordinary levy originally entered for warehouse-for-export

A 10 44 Home Use of ordinary levy goods previously entered under the Warehousing procedure previously re-warehoused under the warehouse procedure

A 10 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 11 Clearance of goods for Home Use

A 11 00 Home Use of goods on imported goods

A 11 20 Home Use of goods previously moved under the National Transit procedure

A 11 40 Home Use of goods previously placed under the Warehousing procedure

A 11 41 Home Use of imported goods previously subject to a change of ownership under the Warehouse procedure

A 11 42 Home Use of goods originally entered for warehouse-for-export

A 11 44 Home Use of goods previously re-warehoused under the warehouse procedure

A 11 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 12 Clearance for Home Use (payment of VAT and levies) of free circulation goods arriving from a BLNS country

A 12 00 Home Use and payment of VAT and levies on goods received from the BLNS states

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 4 - REBATES OF HEALTH PROMOTION LEVY ON IMPORTED GOODS AGENDA ITEM 22

A 14 Clearance for Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 00 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 20 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously cleared under the national transit procedure

A 14 40 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously placed under the Warehousing procedure

A 14 41 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously subject to a change of ownership under the Warehouse procedure

A 14 42 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of goods originally entered for warehouse-for-export

A 14 44 49901 and 49902

Home Use of goods under relief of duties and taxesfor specific conditions as provided for under Schedule 4 of the customs tariff previously rewarehoused under the Warehouse procedure

A 14 48 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 previously subject to ldquochange of ownershiprdquo or ldquore-warehousingrdquo under warehouse-for-export

Sch4

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 6: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

AGENDA ITEM 21

EDI PRODAT will contain new Sch1Part7A items

Area of Impact Tariff Book Schedule 1 Creation of a new Schedule to the Customs and Excise Act 1964

bull Schedule No 1 Part 7 Section A ndash Levy on Sugary Beverages

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

Rate of Health Promotion Levy 21cgram of the sugar content that exceeds 4 grams100ml

Duty Calculation Quantity Sugar content reflected in lsquog100mlrsquo

New Supplementary Code GJ (Grams per 100 Millilitres)

Important Notes

bull The GJ declared will be the sugar content of the commodity not the total grams per millilitre of the consignment

bull The GJ quantity may be declared as 000

bull The litres (LI) must also be declared for duty calculation purposes if not declared as the statistical unit

bull If GJ is greater than 400 then calculate GJ on which levy is payable (If the GJ is less than 400 no levy is payable)

bull Rounding of the levy amount is the same as the rounding of all other duty VAT

bull Rounding of GJ value 5 must be rounded off to the next full decimal for example -

o 45049 = 450

o 45050 = 451

AGENDA ITEM 21

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

AGENDA ITEM 21

Tariff Heading 220210105

Sugar Content 850 gram100 ml

Quantities declared

Duty Tax Fee

Amounts

Statistical Quantity 100 (LI) Customs Value R300

Duty Calculation Quantity 850 (GJ) Duty Schedule 1 Part 1 (1P1) R 004 (100 LI x 436 cents)

Classification Quantity 100 (NO) Duty Schedule 1 Part 7 A (17A) R 095 (850 ndash 400 = 450 GJ x 100LI x 10 x 21c)

VAT R 056 (Value + 10 + all non rebated duty)

Waters including mineral waters and aerated waters containing added sugar or other

sweetening matter orflavoured 43 VM

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) LI

GJ

NO

TYPE RATE MP

004

056

095

41 SUPP UNITS 42 CUSTOMS VALUE

44 ADD

INFORMATION

LICENCE NUMBER DEDUCTED VALUE DEDUCTED QUANTITY

EX WAREHOUSE CODE 45 OTHER QTY

46 STATISTICAL VALUE

DUTYTAX BASE AMOUNT 48 ACCOUNT CODE 49 ID OF WAREHOUSE TIMELIMIT

REMOVAL IN BOND (RIB) NO DATE amp OFFICE

1

1

AMOUNT OVERPAID

AMOUNT UNDERPAID

OTHER

TOTAL PAYABLE

GUARANTEETOTAL

SUMMARY OF TOTAL DUTIES AND TAXES

AMOUNTCODE

TOTAL DUTIES amp TAXES

47

CALCULATION

OF DUTIES

AND TAXES

1P1

17A

VAT

C

DESCRIPTION

850

100

40 SUMMARY DECLARATION PREV DOC

REBATE CODE

100

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD500 AGENDA ITEM 21

New DutyTax Fee type

Example SAD500

New Supplementary Unit Code ldquoGJrdquo

Line

1 LI

GJ

NO Waters including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes)

Amount Due

220210105 100

850

100

1056

Additional Information

Actual

Price1 099CN

SurchargeOtherQuantity amp Code Customs ValueOrigin VATDuty Sch1 P 2bCustoms Duty

Description of Goods

099

Totals Before Correction099

5

5

Total After Correction

Customs DutyCIF amp c Other Payments Duty Sch1 P 2b

Trade Agr

Sch 3

Sch 4

VAT Surcharge

Sch 1P1

Sch

1P2AB

Tariff Code

056

Differences

155

155056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD504 AGENDA ITEM 21

Example SAD504

New Supplementary Unit Code ldquoGJrdquo

Comprising 1P1 - R004 + 17A ndash R 095

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

PAYMENT OF SUGAR LEVY (SCH1 PART 7A) ON IMPORTED GOODS AGENDA ITEM 22

A 10 Clearance of ordinary levy goods for Home Use

A 10 00 Home Use of ordinary levy goods simultaneously dispatched to BLNS states

A 10 20 Home Use of ordinary levy goods previously moved under National Transit dispatched to BLNS states

A 10 40 Home Use of ordinary levy goods previously entered under the Warehousing procedure

A 10 41 Home Use of ordinary levy goods previously subject to a change of ownership under the Warehouse procedure

A 10 42 Home Use of goods for ordinary levy originally entered for warehouse-for-export

A 10 44 Home Use of ordinary levy goods previously entered under the Warehousing procedure previously re-warehoused under the warehouse procedure

A 10 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 11 Clearance of goods for Home Use

A 11 00 Home Use of goods on imported goods

A 11 20 Home Use of goods previously moved under the National Transit procedure

A 11 40 Home Use of goods previously placed under the Warehousing procedure

A 11 41 Home Use of imported goods previously subject to a change of ownership under the Warehouse procedure

A 11 42 Home Use of goods originally entered for warehouse-for-export

A 11 44 Home Use of goods previously re-warehoused under the warehouse procedure

A 11 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 12 Clearance for Home Use (payment of VAT and levies) of free circulation goods arriving from a BLNS country

A 12 00 Home Use and payment of VAT and levies on goods received from the BLNS states

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 4 - REBATES OF HEALTH PROMOTION LEVY ON IMPORTED GOODS AGENDA ITEM 22

A 14 Clearance for Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 00 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 20 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously cleared under the national transit procedure

A 14 40 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously placed under the Warehousing procedure

A 14 41 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously subject to a change of ownership under the Warehouse procedure

A 14 42 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of goods originally entered for warehouse-for-export

A 14 44 49901 and 49902

Home Use of goods under relief of duties and taxesfor specific conditions as provided for under Schedule 4 of the customs tariff previously rewarehoused under the Warehouse procedure

A 14 48 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 previously subject to ldquochange of ownershiprdquo or ldquore-warehousingrdquo under warehouse-for-export

Sch4

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 7: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

Rate of Health Promotion Levy 21cgram of the sugar content that exceeds 4 grams100ml

Duty Calculation Quantity Sugar content reflected in lsquog100mlrsquo

New Supplementary Code GJ (Grams per 100 Millilitres)

Important Notes

bull The GJ declared will be the sugar content of the commodity not the total grams per millilitre of the consignment

bull The GJ quantity may be declared as 000

bull The litres (LI) must also be declared for duty calculation purposes if not declared as the statistical unit

bull If GJ is greater than 400 then calculate GJ on which levy is payable (If the GJ is less than 400 no levy is payable)

bull Rounding of the levy amount is the same as the rounding of all other duty VAT

bull Rounding of GJ value 5 must be rounded off to the next full decimal for example -

o 45049 = 450

o 45050 = 451

AGENDA ITEM 21

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

AGENDA ITEM 21

Tariff Heading 220210105

Sugar Content 850 gram100 ml

Quantities declared

Duty Tax Fee

Amounts

Statistical Quantity 100 (LI) Customs Value R300

Duty Calculation Quantity 850 (GJ) Duty Schedule 1 Part 1 (1P1) R 004 (100 LI x 436 cents)

Classification Quantity 100 (NO) Duty Schedule 1 Part 7 A (17A) R 095 (850 ndash 400 = 450 GJ x 100LI x 10 x 21c)

VAT R 056 (Value + 10 + all non rebated duty)

Waters including mineral waters and aerated waters containing added sugar or other

sweetening matter orflavoured 43 VM

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) LI

GJ

NO

TYPE RATE MP

004

056

095

41 SUPP UNITS 42 CUSTOMS VALUE

44 ADD

INFORMATION

LICENCE NUMBER DEDUCTED VALUE DEDUCTED QUANTITY

EX WAREHOUSE CODE 45 OTHER QTY

46 STATISTICAL VALUE

DUTYTAX BASE AMOUNT 48 ACCOUNT CODE 49 ID OF WAREHOUSE TIMELIMIT

REMOVAL IN BOND (RIB) NO DATE amp OFFICE

1

1

AMOUNT OVERPAID

AMOUNT UNDERPAID

OTHER

TOTAL PAYABLE

GUARANTEETOTAL

SUMMARY OF TOTAL DUTIES AND TAXES

AMOUNTCODE

TOTAL DUTIES amp TAXES

47

CALCULATION

OF DUTIES

AND TAXES

1P1

17A

VAT

C

DESCRIPTION

850

100

40 SUMMARY DECLARATION PREV DOC

REBATE CODE

100

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD500 AGENDA ITEM 21

New DutyTax Fee type

Example SAD500

New Supplementary Unit Code ldquoGJrdquo

Line

1 LI

GJ

NO Waters including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes)

Amount Due

220210105 100

850

100

1056

Additional Information

Actual

Price1 099CN

SurchargeOtherQuantity amp Code Customs ValueOrigin VATDuty Sch1 P 2bCustoms Duty

Description of Goods

099

Totals Before Correction099

5

5

Total After Correction

Customs DutyCIF amp c Other Payments Duty Sch1 P 2b

Trade Agr

Sch 3

Sch 4

VAT Surcharge

Sch 1P1

Sch

1P2AB

Tariff Code

056

Differences

155

155056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD504 AGENDA ITEM 21

Example SAD504

New Supplementary Unit Code ldquoGJrdquo

Comprising 1P1 - R004 + 17A ndash R 095

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

PAYMENT OF SUGAR LEVY (SCH1 PART 7A) ON IMPORTED GOODS AGENDA ITEM 22

A 10 Clearance of ordinary levy goods for Home Use

A 10 00 Home Use of ordinary levy goods simultaneously dispatched to BLNS states

A 10 20 Home Use of ordinary levy goods previously moved under National Transit dispatched to BLNS states

A 10 40 Home Use of ordinary levy goods previously entered under the Warehousing procedure

A 10 41 Home Use of ordinary levy goods previously subject to a change of ownership under the Warehouse procedure

A 10 42 Home Use of goods for ordinary levy originally entered for warehouse-for-export

A 10 44 Home Use of ordinary levy goods previously entered under the Warehousing procedure previously re-warehoused under the warehouse procedure

A 10 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 11 Clearance of goods for Home Use

A 11 00 Home Use of goods on imported goods

A 11 20 Home Use of goods previously moved under the National Transit procedure

A 11 40 Home Use of goods previously placed under the Warehousing procedure

A 11 41 Home Use of imported goods previously subject to a change of ownership under the Warehouse procedure

A 11 42 Home Use of goods originally entered for warehouse-for-export

A 11 44 Home Use of goods previously re-warehoused under the warehouse procedure

A 11 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 12 Clearance for Home Use (payment of VAT and levies) of free circulation goods arriving from a BLNS country

A 12 00 Home Use and payment of VAT and levies on goods received from the BLNS states

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 4 - REBATES OF HEALTH PROMOTION LEVY ON IMPORTED GOODS AGENDA ITEM 22

A 14 Clearance for Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 00 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 20 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously cleared under the national transit procedure

A 14 40 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously placed under the Warehousing procedure

A 14 41 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously subject to a change of ownership under the Warehouse procedure

A 14 42 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of goods originally entered for warehouse-for-export

A 14 44 49901 and 49902

Home Use of goods under relief of duties and taxesfor specific conditions as provided for under Schedule 4 of the customs tariff previously rewarehoused under the Warehouse procedure

A 14 48 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 previously subject to ldquochange of ownershiprdquo or ldquore-warehousingrdquo under warehouse-for-export

Sch4

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 8: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

CALCULATION OF LEVY ON SUGARY BEVERAGES

Sch1 Part 1

Sch1 Part 7A

AGENDA ITEM 21

Tariff Heading 220210105

Sugar Content 850 gram100 ml

Quantities declared

Duty Tax Fee

Amounts

Statistical Quantity 100 (LI) Customs Value R300

Duty Calculation Quantity 850 (GJ) Duty Schedule 1 Part 1 (1P1) R 004 (100 LI x 436 cents)

Classification Quantity 100 (NO) Duty Schedule 1 Part 7 A (17A) R 095 (850 ndash 400 = 450 GJ x 100LI x 10 x 21c)

VAT R 056 (Value + 10 + all non rebated duty)

Waters including mineral waters and aerated waters containing added sugar or other

sweetening matter orflavoured 43 VM

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) LI

GJ

NO

TYPE RATE MP

004

056

095

41 SUPP UNITS 42 CUSTOMS VALUE

44 ADD

INFORMATION

LICENCE NUMBER DEDUCTED VALUE DEDUCTED QUANTITY

EX WAREHOUSE CODE 45 OTHER QTY

46 STATISTICAL VALUE

DUTYTAX BASE AMOUNT 48 ACCOUNT CODE 49 ID OF WAREHOUSE TIMELIMIT

REMOVAL IN BOND (RIB) NO DATE amp OFFICE

1

1

AMOUNT OVERPAID

AMOUNT UNDERPAID

OTHER

TOTAL PAYABLE

GUARANTEETOTAL

SUMMARY OF TOTAL DUTIES AND TAXES

AMOUNTCODE

TOTAL DUTIES amp TAXES

47

CALCULATION

OF DUTIES

AND TAXES

1P1

17A

VAT

C

DESCRIPTION

850

100

40 SUMMARY DECLARATION PREV DOC

REBATE CODE

100

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD500 AGENDA ITEM 21

New DutyTax Fee type

Example SAD500

New Supplementary Unit Code ldquoGJrdquo

Line

1 LI

GJ

NO Waters including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes)

Amount Due

220210105 100

850

100

1056

Additional Information

Actual

Price1 099CN

SurchargeOtherQuantity amp Code Customs ValueOrigin VATDuty Sch1 P 2bCustoms Duty

Description of Goods

099

Totals Before Correction099

5

5

Total After Correction

Customs DutyCIF amp c Other Payments Duty Sch1 P 2b

Trade Agr

Sch 3

Sch 4

VAT Surcharge

Sch 1P1

Sch

1P2AB

Tariff Code

056

Differences

155

155056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD504 AGENDA ITEM 21

Example SAD504

New Supplementary Unit Code ldquoGJrdquo

Comprising 1P1 - R004 + 17A ndash R 095

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

PAYMENT OF SUGAR LEVY (SCH1 PART 7A) ON IMPORTED GOODS AGENDA ITEM 22

A 10 Clearance of ordinary levy goods for Home Use

A 10 00 Home Use of ordinary levy goods simultaneously dispatched to BLNS states

A 10 20 Home Use of ordinary levy goods previously moved under National Transit dispatched to BLNS states

A 10 40 Home Use of ordinary levy goods previously entered under the Warehousing procedure

A 10 41 Home Use of ordinary levy goods previously subject to a change of ownership under the Warehouse procedure

A 10 42 Home Use of goods for ordinary levy originally entered for warehouse-for-export

A 10 44 Home Use of ordinary levy goods previously entered under the Warehousing procedure previously re-warehoused under the warehouse procedure

A 10 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 11 Clearance of goods for Home Use

A 11 00 Home Use of goods on imported goods

A 11 20 Home Use of goods previously moved under the National Transit procedure

A 11 40 Home Use of goods previously placed under the Warehousing procedure

A 11 41 Home Use of imported goods previously subject to a change of ownership under the Warehouse procedure

A 11 42 Home Use of goods originally entered for warehouse-for-export

A 11 44 Home Use of goods previously re-warehoused under the warehouse procedure

A 11 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 12 Clearance for Home Use (payment of VAT and levies) of free circulation goods arriving from a BLNS country

A 12 00 Home Use and payment of VAT and levies on goods received from the BLNS states

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 4 - REBATES OF HEALTH PROMOTION LEVY ON IMPORTED GOODS AGENDA ITEM 22

A 14 Clearance for Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 00 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 20 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously cleared under the national transit procedure

A 14 40 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously placed under the Warehousing procedure

A 14 41 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously subject to a change of ownership under the Warehouse procedure

A 14 42 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of goods originally entered for warehouse-for-export

A 14 44 49901 and 49902

Home Use of goods under relief of duties and taxesfor specific conditions as provided for under Schedule 4 of the customs tariff previously rewarehoused under the Warehouse procedure

A 14 48 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 previously subject to ldquochange of ownershiprdquo or ldquore-warehousingrdquo under warehouse-for-export

Sch4

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 9: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Waters including mineral waters and aerated waters containing added sugar or other

sweetening matter orflavoured 43 VM

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) LI

GJ

NO

TYPE RATE MP

004

056

095

41 SUPP UNITS 42 CUSTOMS VALUE

44 ADD

INFORMATION

LICENCE NUMBER DEDUCTED VALUE DEDUCTED QUANTITY

EX WAREHOUSE CODE 45 OTHER QTY

46 STATISTICAL VALUE

DUTYTAX BASE AMOUNT 48 ACCOUNT CODE 49 ID OF WAREHOUSE TIMELIMIT

REMOVAL IN BOND (RIB) NO DATE amp OFFICE

1

1

AMOUNT OVERPAID

AMOUNT UNDERPAID

OTHER

TOTAL PAYABLE

GUARANTEETOTAL

SUMMARY OF TOTAL DUTIES AND TAXES

AMOUNTCODE

TOTAL DUTIES amp TAXES

47

CALCULATION

OF DUTIES

AND TAXES

1P1

17A

VAT

C

DESCRIPTION

850

100

40 SUMMARY DECLARATION PREV DOC

REBATE CODE

100

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD500 AGENDA ITEM 21

New DutyTax Fee type

Example SAD500

New Supplementary Unit Code ldquoGJrdquo

Line

1 LI

GJ

NO Waters including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes)

Amount Due

220210105 100

850

100

1056

Additional Information

Actual

Price1 099CN

SurchargeOtherQuantity amp Code Customs ValueOrigin VATDuty Sch1 P 2bCustoms Duty

Description of Goods

099

Totals Before Correction099

5

5

Total After Correction

Customs DutyCIF amp c Other Payments Duty Sch1 P 2b

Trade Agr

Sch 3

Sch 4

VAT Surcharge

Sch 1P1

Sch

1P2AB

Tariff Code

056

Differences

155

155056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD504 AGENDA ITEM 21

Example SAD504

New Supplementary Unit Code ldquoGJrdquo

Comprising 1P1 - R004 + 17A ndash R 095

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

PAYMENT OF SUGAR LEVY (SCH1 PART 7A) ON IMPORTED GOODS AGENDA ITEM 22

A 10 Clearance of ordinary levy goods for Home Use

A 10 00 Home Use of ordinary levy goods simultaneously dispatched to BLNS states

A 10 20 Home Use of ordinary levy goods previously moved under National Transit dispatched to BLNS states

A 10 40 Home Use of ordinary levy goods previously entered under the Warehousing procedure

A 10 41 Home Use of ordinary levy goods previously subject to a change of ownership under the Warehouse procedure

A 10 42 Home Use of goods for ordinary levy originally entered for warehouse-for-export

A 10 44 Home Use of ordinary levy goods previously entered under the Warehousing procedure previously re-warehoused under the warehouse procedure

A 10 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 11 Clearance of goods for Home Use

A 11 00 Home Use of goods on imported goods

A 11 20 Home Use of goods previously moved under the National Transit procedure

A 11 40 Home Use of goods previously placed under the Warehousing procedure

A 11 41 Home Use of imported goods previously subject to a change of ownership under the Warehouse procedure

A 11 42 Home Use of goods originally entered for warehouse-for-export

A 11 44 Home Use of goods previously re-warehoused under the warehouse procedure

A 11 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 12 Clearance for Home Use (payment of VAT and levies) of free circulation goods arriving from a BLNS country

A 12 00 Home Use and payment of VAT and levies on goods received from the BLNS states

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 4 - REBATES OF HEALTH PROMOTION LEVY ON IMPORTED GOODS AGENDA ITEM 22

A 14 Clearance for Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 00 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 20 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously cleared under the national transit procedure

A 14 40 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously placed under the Warehousing procedure

A 14 41 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously subject to a change of ownership under the Warehouse procedure

A 14 42 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of goods originally entered for warehouse-for-export

A 14 44 49901 and 49902

Home Use of goods under relief of duties and taxesfor specific conditions as provided for under Schedule 4 of the customs tariff previously rewarehoused under the Warehouse procedure

A 14 48 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 previously subject to ldquochange of ownershiprdquo or ldquore-warehousingrdquo under warehouse-for-export

Sch4

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 10: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Line

1 LI

GJ

NO Waters including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured

In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes)

Amount Due

220210105 100

850

100

1056

Additional Information

Actual

Price1 099CN

SurchargeOtherQuantity amp Code Customs ValueOrigin VATDuty Sch1 P 2bCustoms Duty

Description of Goods

099

Totals Before Correction099

5

5

Total After Correction

Customs DutyCIF amp c Other Payments Duty Sch1 P 2b

Trade Agr

Sch 3

Sch 4

VAT Surcharge

Sch 1P1

Sch

1P2AB

Tariff Code

056

Differences

155

155056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration processing

REPRESENTATION ON SAD504 AGENDA ITEM 21

Example SAD504

New Supplementary Unit Code ldquoGJrdquo

Comprising 1P1 - R004 + 17A ndash R 095

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

PAYMENT OF SUGAR LEVY (SCH1 PART 7A) ON IMPORTED GOODS AGENDA ITEM 22

A 10 Clearance of ordinary levy goods for Home Use

A 10 00 Home Use of ordinary levy goods simultaneously dispatched to BLNS states

A 10 20 Home Use of ordinary levy goods previously moved under National Transit dispatched to BLNS states

A 10 40 Home Use of ordinary levy goods previously entered under the Warehousing procedure

A 10 41 Home Use of ordinary levy goods previously subject to a change of ownership under the Warehouse procedure

A 10 42 Home Use of goods for ordinary levy originally entered for warehouse-for-export

A 10 44 Home Use of ordinary levy goods previously entered under the Warehousing procedure previously re-warehoused under the warehouse procedure

A 10 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 11 Clearance of goods for Home Use

A 11 00 Home Use of goods on imported goods

A 11 20 Home Use of goods previously moved under the National Transit procedure

A 11 40 Home Use of goods previously placed under the Warehousing procedure

A 11 41 Home Use of imported goods previously subject to a change of ownership under the Warehouse procedure

A 11 42 Home Use of goods originally entered for warehouse-for-export

A 11 44 Home Use of goods previously re-warehoused under the warehouse procedure

A 11 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 12 Clearance for Home Use (payment of VAT and levies) of free circulation goods arriving from a BLNS country

A 12 00 Home Use and payment of VAT and levies on goods received from the BLNS states

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 4 - REBATES OF HEALTH PROMOTION LEVY ON IMPORTED GOODS AGENDA ITEM 22

A 14 Clearance for Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 00 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 20 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously cleared under the national transit procedure

A 14 40 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously placed under the Warehousing procedure

A 14 41 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously subject to a change of ownership under the Warehouse procedure

A 14 42 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of goods originally entered for warehouse-for-export

A 14 44 49901 and 49902

Home Use of goods under relief of duties and taxesfor specific conditions as provided for under Schedule 4 of the customs tariff previously rewarehoused under the Warehouse procedure

A 14 48 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 previously subject to ldquochange of ownershiprdquo or ldquore-warehousingrdquo under warehouse-for-export

Sch4

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 11: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

PAYMENT OF SUGAR LEVY (SCH1 PART 7A) ON IMPORTED GOODS AGENDA ITEM 22

A 10 Clearance of ordinary levy goods for Home Use

A 10 00 Home Use of ordinary levy goods simultaneously dispatched to BLNS states

A 10 20 Home Use of ordinary levy goods previously moved under National Transit dispatched to BLNS states

A 10 40 Home Use of ordinary levy goods previously entered under the Warehousing procedure

A 10 41 Home Use of ordinary levy goods previously subject to a change of ownership under the Warehouse procedure

A 10 42 Home Use of goods for ordinary levy originally entered for warehouse-for-export

A 10 44 Home Use of ordinary levy goods previously entered under the Warehousing procedure previously re-warehoused under the warehouse procedure

A 10 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 11 Clearance of goods for Home Use

A 11 00 Home Use of goods on imported goods

A 11 20 Home Use of goods previously moved under the National Transit procedure

A 11 40 Home Use of goods previously placed under the Warehousing procedure

A 11 41 Home Use of imported goods previously subject to a change of ownership under the Warehouse procedure

A 11 42 Home Use of goods originally entered for warehouse-for-export

A 11 44 Home Use of goods previously re-warehoused under the warehouse procedure

A 11 48 Home Use of WE goods for lsquoordinary levyrsquo previously subject to lsquochange of ownershiprsquo or lsquore-warehousingrsquo

A 12 Clearance for Home Use (payment of VAT and levies) of free circulation goods arriving from a BLNS country

A 12 00 Home Use and payment of VAT and levies on goods received from the BLNS states

Sch1 Part 7A

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 4 - REBATES OF HEALTH PROMOTION LEVY ON IMPORTED GOODS AGENDA ITEM 22

A 14 Clearance for Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 00 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 20 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously cleared under the national transit procedure

A 14 40 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously placed under the Warehousing procedure

A 14 41 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously subject to a change of ownership under the Warehouse procedure

A 14 42 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of goods originally entered for warehouse-for-export

A 14 44 49901 and 49902

Home Use of goods under relief of duties and taxesfor specific conditions as provided for under Schedule 4 of the customs tariff previously rewarehoused under the Warehouse procedure

A 14 48 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 previously subject to ldquochange of ownershiprdquo or ldquore-warehousingrdquo under warehouse-for-export

Sch4

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 12: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 4 - REBATES OF HEALTH PROMOTION LEVY ON IMPORTED GOODS AGENDA ITEM 22

A 14 Clearance for Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 00 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff

A 14 20 49901 and 49902

Home use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously cleared under the national transit procedure

A 14 40 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously placed under the Warehousing procedure

A 14 41 49901 and 49902

Home Use of goods under relief of duties and taxes for specific conditions as provided for under Schedule 4 of the customs tariff previously subject to a change of ownership under the Warehouse procedure

A 14 42 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 of goods originally entered for warehouse-for-export

A 14 44 49901 and 49902

Home Use of goods under relief of duties and taxesfor specific conditions as provided for under Schedule 4 of the customs tariff previously rewarehoused under the Warehouse procedure

A 14 48 49901 and 49902

Home Use under relief of duties and taxes for specific conditions as provided for under Schedule 4 previously subject to ldquochange of ownershiprdquo or ldquore-warehousingrdquo under warehouse-for-export

Sch4

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 13: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Note Sch5 drawback item lsquomustrsquo be declared on the

original export declaration ndashthis cannot be inserted by

amendment

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT WITH SUBSEQUENT DRAWBACK

AGENDA ITEM 22

Sch5

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 14: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Note Sch5 item lsquomustrsquo be declared on the

original export declaration ndashif a refund of Sugar or Environmental Levy is to be

claimed

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Customs Procedure Codes amp Procedure Measures

SCHEDULE 5 - EXPORT TO BLNS COUNTRIES WITH SUBSEQUENT REFUND AGENDA ITEM 22

H 69 Outright export of Imported goods to BLNS countries

H 69 11 55102 55103 and 56102

Outright export of Environmental Levy or Health Promotion Levy goods to BLNS countries and subsequent refund of an associated levy paid on importation into South Africa

H 69 13 55102 55103 and 56102

Export of Environmental Levy or Health Promotion Levy goods to the BLNS and subsequent refund of levy paid on importation into South Africa being warranty replacement goods

Sch5

H 66 Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

H 66 12 Optional 55102 55103 and 56102

Clearance for re-export of goods that were originally permanently imported from a BLNS country and which are being permanently returned for whatever reason (eg goods oversupplied incorrectly supplied damaged etc)

Optional use conditions ndash to be declared on the lsquooriginalrsquo export clearance if the declarant wishes to claim a refund subsequent to exportation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 15: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Tariff Book ndash EDI

AGENDA ITEM 23

LIN+1++1910710 PIA+5+1+22021010+ + + DTM+720180401102 DTM+20699991231102 MEA+AAE FTX+AAA+++ In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+A01+++21cgram of the sugar content that exceeds 4g100ml FTX+A10+++99 PGI+11+17A

PRODAT Representation

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 16: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Declaration Processing ndash EDI AGENDA ITEM 23

CUSDEC Representation

CST+0001+220210105108ZZZ FTX+AAA+++In sealed containers holding 25 li or less (excluding those in collapsible plastic tubes) FTX+CCI+++1100 LOC+27+CN MEA+AAR++LI1 MEA+AAS++GJ85 MEA+AAT++NO1 MOA+383 MOA+403 TAX+1+1P1107ZZZ MOA+161004 TAX+1+17A107ZZZ MOA+161095 TAX+1+VAT107ZZZ MOA+161056

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 17: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Health Promotion Levy on imported Sugar Beverages

Customs Technical Work Session Tuesday 07 November 2017

Area of Impact Timeline

AGENDA ITEM 24

Key Deliverable Milestone Date

Licensing and Registration (Excise) Go-live 16 March 2018

Customs (Imports amp Exports) Trade Testing 12 ndash 30 March 2018

Customs (Imports amp Exports) Go-live 31 March 2018

Excise Go-live 20 April 2018

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A

Page 18: NCAP Declaration & Release Processing (DPS) Overview of ... · 11/7/2017  · Media Boardroom, Megawatt Park, Sunninghill, Sandton Tuesday, 07 November 2017 External Stakeholders

Agenda Item ndash General Matters amp Closure

Customs Technical Work Session Tuesday 07 November 2017

Thank You

New Schedule 1 Part 7A