Govt suspends duty on live birds, feed importers

Government has suspended duty on live birds and specialised bird feed imported by approved importers.

Southsea Investments Private Limited, trading as Birds at Thirty, was granted permission to import 9 000 kilogrammes of specialised bird feed per quarter and 53 live birds.

The Minister of Finance and Economic made the declaration in the Customs and Excise (suspension) (Amendment) Regulations 2018 (No 200).

“It is hereby notified that the Minister of Finance and Economic Development has in terms of section 235 as read with section 120 of the Customs and Excise Act [Chapter 23:02] made the following regulations-

“These regulations may be cited as the Customs and Excise (suspension) Amendment Regulations 2018 (no 200.

“The Customs and Excise (suspension) regulations 2003 published in statutory Instrument 257 of 2003 (hereinafter called the principal regulations) are amended by the insertion after sector 9EE of the “9FF suspension of duty on live birds and specialised bird feed imported by approved importer.

According to the SI approved importer means an importer of live birds and specialised bird feed approved to import the quantities specified in the regulations and listed in the schedule.

“Birds means live birds of tariff code 0106.39.00 being imported in terms of these regulations by an approved importer while specialised bird fed means bird food of tariff code 2309.90.10 specified in the schedule, not exceeding 9 000 kilogrammes per quarter being imported in terms of these regulations by an approved importer,” read the SI.

While the minister shall grant a suspension of duty to the list of approved importers for the purposes of these regulations, the Commissioner may not grant a suspension of duty to an approved importer on the basis of non-compliance with section 34C of the Revenue Authority Act.

“Any birds or specialised bird feed to be entered under a suspension of duty provided for in these regulations shall be entered for consumption at the port of entry.

“An approved importer shall when effecting entry on importation or on removal from bond of the birds or specialised bird feed under suspension, submit the relevant bill of entry a declaration signed by him or her to the effect that the birds or specialised bird fed is to be used for consumption at the approved importer’s business,” read the SI.

According to the SI, an approved importer shall not dispose of any birds or specified bird feed cleared under suspension unless written authority of the Commissioner is obtained or payment of the duty suspended in accordance with this section has been made.

“The commissioner may authorise the disposal of the birds or specified bird fed on payment of such duty not exceeding the amount of duty suspended as he or she thinks fit if in his or her opinion, the birds or specialised bird feed cannot be economically used for the purpose for which it was entered under suspension. To be approved for the suspension of the duty, the approved importer should furnish the commissioner with a declaration indicating the quantity being imported ad the importer’s name as approved by the Commissioner and a valid tax clearance certificate and proof of registration in terms of the Revenue Authority Act,” read the regulations.