Sars on 09 May 2014 announced the amendment of a tariff description and the insertion of two tariff subheadings for fittings for windows, doors and door frames, effective on the day. The amendment of the tariff description relates to tariff subheading 8302.30.30, and the insertions to tariff subheadings 8302.41.10 and 8302.42.10.
The rate of customs duty for tariff subheading 8302.30.30 is “General” - 5% ad valorem; European Union (EU) - 5% ad valorem; European Free Trade Area (EFTA) - 0.6% ad valorem; and the Southern African Development Community (SADC) - 0%. The rates of customs duty for tariff subheadings 8302.41.10 and 8302.42.10 are “General” - 5% ad valorem and other rates of customs duty - 0%.
The description of the tariff subheadings:
Tariff subheading 8302.30.30 Fittings of iron, steel or copper, (excluding window opening mechanisms), for windows, doors and door frames.
Tariff subheading 8302.41.10 Fittings of iron, steel or copper, of a kind solely or principally for windows, doors and door frames.
Tariff subheading 8302.42.10 Fittings of iron, steel or copper, of a kind solely or principally for doors and door frames.
The description of the tariff subheadings before the amendment read:
Tariff subheading 8302.30 Other mountings, fittings and similar articles suitable for motor vehicles, and tariff subheading 8302.30.30 Fittings of iron, steel or copper, commonly used in the manufacture of windows, doors and door frames (excluding window opening mechanisms), of base metal.