In an earlier issue you were alerted to the fact that on 01 January 2012, 220 sets of tariff amendments will be introduced to the Harmonised System Nomenclature, also known as the South African Tariff Book. The current Recommendations are divided as follows: (i) Agricultural sector – 98; (ii) Chemical sector – 27; (iii) Paper sector – 9; (iv) Textile sector – 14; (v) Base Metal sector – 5; (vi) Machinery sector – 30; and (vii) Other sectors – 37. In last week’s issue we dealt with the tariff amendments of Section IV i.e. “Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes”. Section IV consists of nine tariff chapters that will be introduced on January 01, 2012 to the Harmonised System Nomenclature, also known as the South African Tariff Book. In this column we will focus on the tariff amendments to Section V i.e. “Mineral Products. Section V consists of three tariff chapters. Tariff Chapter 25 – Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement; Tariff Chapter 26 – Ores, Slag and Ash; and Tariff Chapter 27 – Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral Waxes. The first section tariff subheadings to be deleted, can be summarised as follows: • Tariff Chapter 25 – 2528.10, and 2528.90; and • Tariff Chapter 27 – 2710.11. The second section tariff subheadings to be created (new), can be summarised as follows: • Tariff Chapter 25 – 2528.00; and • Tariff Chapter 27 – 2710.12, and 2710.20. The third section tariff subheadings whose scope will be modified, can be summarised as follows: • Tariff Chapter – 2710.19.