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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Agenda Item ndash General Matters amp Closure
Customs Technical Work Session Tuesday 07 November 2017
Thank You
New Schedule 1 Part 7A