On 05 November 2021, the South African Revenue Service (SARS) announced the insertion and substitution of various tariff subheadings under tariff heading 73.04 to increase the ‘General’ rates of customs duty on certain tube, pipes and hollow profiles from free to 15% ad valorem, and 10% ad valorem to 15% ad valorem, respectively.
By the insertion of the following:
- Tariff subheading 7304.19.05 - Of a wall thickness exceeding 4.3 mm but not exceeding 12.7mm and an outside cross-sectional dimension exceeding 200mm but not exceeding 600mm.
- Tariff subheading 7304.23.05 - Of a wall thickness exceeding 4.3mm but not exceeding 12.7mm and an outside cross-sectional dimension exceeding 60mm but not exceeding 115mm.
- Tariff subheading 7304.29.05 - Of a wall thickness exceeding 4.3mm but not exceeding 12.7mm and an outside cross-section dimension exceeding 60mm but not exceeding 510mm.
- Tariff subheading 7304.39.30 - Of a wall thickness exceeding 4.3mm but not exceeding 12mm and of a cross-sectional dimension exceeding 200mm or more but not exceeding 600mm.
By the substitution of the following:
- Tariff subheading 7304.19.10 - Other, of a wall thickness not exceeding 25mm and an outside cross-sectional dimension not exceeding 170mm.
- Tariff subheading 7304.23.10 - Other, of a wall thickness not exceeding 25mm and an outside cross-sectional dimension not exceeding 178mm.
- Tariff subheading 7304.29.10 - Other, of a wall thickness not exceeding 25mm and an outside cross-sectional dimension not exceeding 178mm.
The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.643.
