Changes to Customs

Changes to Customs

• 01 October 2020
• Customs and Excise
• COVA Advisory

1. Extension of COVID special relief provisions for excise duty (Amendment of rule 19A.11):

This rule has been amended to extend the COVID special relief provisions in respect of payment of excise duty as follows:

• tobacco products in respect of which payment of excise duties are due during the period commencing 1 May 2020 and ending 30 June 2020 may defer payment by a period not exceeding 150 days (was previously 90 days)
• beer, wine (including vermouth), other fermented beverages and spirits and other spirituous beverages in respect of which payment of excise duties are due during the period commencing –

• (aa) 1 May 2020 and ending 30 June 2020; and
• (bb) 1 August 2020 and ending 30 September 2020 (addition of a further period)

May defer the payment of such excise duty by a period not exceeding 90 days.

Government Gazette No. 43608 published on 11 August 2020 (Notice R.876)

2. Anti-dumping duties on clear float glass from Egypt (Amendment of Part 1 of Schedule No. 2):

The amendment imposes anti-dumping duties on clear float glass of a thickness of 3mm to 6mm originating in or imported from Egypt and manufactured by Guardian Egypt – Egyptian.

The following anti-dumping items have been inserted into the schedules:

• 213.03/7005.29.17/07.08; at the rate of anti-dumping duty at 27.26%
• 213.03/7005.29.23/07.08; at the rate of anti-dumping duty at 27.26%
• 213.03/7005.29.25/06.08 at the rate of anti-dumping duty at 27.26% and;
• 7005.29.35/07.08  at the rate of anti-dumping duty at 27.26%
• ITAC Report 623

Government Gazette Government Gazette No.43614 published on 14 August 2020 (Notice R.888)

3. Anti-dumping duties on gypsum plasterboard originating in or imported from Thailand and Indonesia maintained (Amendment of Part 1 of Schedule No. 2):

This amendment maintains anti-dumping duties on gypsum plasterboard originating in or imported from Thailand and Indonesia and now specifically excludes products manufactured by PT. Siam-Indo Gypsum Industry.

The anti-dumping items maintained is 213.02 at an anti- dumping rate of duty at 34.6% for boards, sheets, panels, tiles and similar articles of plaster or of compositions based on plaster, faced or reinforced with paper or paperboard only, not ornamented, (excluding that manufactured by PT. Siam-Indo Gypsum Industry).

Reasoning is contained in ITAC Report 624

Government Gazette Government Gazette No. 43614 published on 14 August 2020 (Notice R.887)

4. Increase the rate of customs duty on wheat and wheaten flour

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to increase the rate of customs duty on wheat and wheaten flour from 51.66c/kg and 77.49c/kg to 83,21c/kg and 124,81c/kg respectively, in terms of the existing variable tariff formula – Minute 16/2019

This article was prepared by COVA Advisory

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