Sars has published draft tariff amendments including the proposed amendments to implement the tariff phase-downs for 2014 with effect from 01 January 2014, on which comment is due by 29 October 2013. The proposed tariff amendment relates to: (i) the phase-down of the rates of customs duty in terms of the European Free Trade Association (EFTA) agreement (Iceland, Norway, Switzerland and Liechtenstein); (ii) the reduction in the “General” or “MFN” rate of customs duty on paper and paperboard (tariff subheading 4811.41.90) as per the recommendation by the International Trade Administration Commission of South Africa (Itac); and four technical amendments. The four technical amendments are: (i) the insertion of two 8-digit tariff subheadings (2501.00.10 and 2501.00.90) to differentiate between salt subject to export control; (ii) the insertion of a tariff subheading to provide for bromomethane (methyl bromide) (tariff subheading 2903.39.20) as listed in the Montreal Protocol and Itac Import Regulations; (iii) trade remedy duties (Schedule No.2 to the Customs and Excise Act) amended from 6-digits to 8-digits in order to optimise the effectiveness of the Sars Tariff Management System; and (iv) the amendment of three notes to Schedule No.3 (note 8), Schedule No.4 (note 5) and Schedule No.5 (note 14) to the Act. One of the Schedules published in the 01 January 2014 amendments is the anti-dumping duties (Schedule No.2 Part 1 to the Act). According to the Explanatory Memorandum, to optimise the effectiveness of the Tariff Management System (TMS) Sars has embarked on an 8-digit level alignment of the Schedule. A quick analysis of the proposed amendments, using Sars’ own Schedule No.2 Part 1 (dated 2013-10-17) highlights a few issues which you might want to take account of, specifically if the products in question relate to your products. There are no 8-digit tariff subheadings for the current 6-digit tariff subheadings proposed in the Schedule namely: 0703.20 (garlic), 3207.40 (glass frit), 3823.13 (tall oil fatty acids), 5503.20 (staple fibres of polyester), 6301.40 (blankets), 6809.11 (plaster board), 7009.91 (unframed mirrors), 7315.82 (welded link chain), and 7324.10 (stainless steel sinks). They all only have 6-digit tariff headings in Schedule No.1 Part 1 of the Act (Ordinary Customs Duty), except for tariff subheading 7315.82, which is subdivided in 8-digit tariff subheadings 7315.82.01, 7315.82.03, 7315.82.05, and 7315.82.07, and 7315.82.90. Comments due by 29 October 2013.