Since our last column there have been a number of tariff and trade developments of which we need to remind you. This is a summarised version, but details are available on request. On 15 December 2011 Sars informed of the: (i) The substitution of the description to Rebate Item 681.01/00.00/01.00 (Environmental Levy), of which the extent of rebate is full duty, which was effective from 01 September 2011. (ii) The substitution of Note 2(iii), 2(iv) and the paragraph above 27(i)(a) to Note 27(i) to Rebate Item 317.04 in Part 1 of Schedule No. 3 which was effective from 01 January 2012. (iii) The substitution of Notes to Section B of Part 3 of Schedule No. 1 (Environmental Levy – Electricity Generation). (iv) The substitution of Rule 54FA.04 to the Customs and Excise Act, which relates to the Environmental Levy – Electricity Generation. The amendment includes amendments to the DA forms. (v) The amendment of tariff subheading 8409.99.30, which serves to reduce the rate of customs duty on pistons, which was effective from 23 December 2011. (vi) The amendment of tariff subheadings 9028.20.10 and 9028.20.90, which serves to increase the rate of customs duty on mechanical water supply meters, , which was effective from 23 December 2011. On 21 December 2011 Sars announced: (i) The deletion of Item 210.02/4810.92/ 01.06 and Item 210.02/4810.92/02.06, which relate to anti-dumping duties imposed on paper and paperboard. (ii) The amendment to the anti-dumping duties on hexagon bolts of iron or steel originating in or imported from the People’s Republic of China – Item 215.02/7318.15/01.06, which is effective from 06 May 2011.