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 II i.e. “Vegetable Products”. Section II 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 III i.e. “Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes”. Section III consists of one tariff chapter. Tariff Chapter 15 – animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. The first section tariff subheadings to be deleted can be summarised as follows: • Tariff Chapter 15 – 1501.00, and 1502.00. The second section tariff subheadings to be created (new) can be summarised as follows: • Tariff Chapter 15 – 1501.10, 1501.20, 1501.90, 1502.10, and 1502.90. The third section tariff subheadings, whose scope will be modified, can be summarised as follows: • Tariff Chapter 15 – no modifications.