Laminated Safety Glass Duty In a Government Gazette of 22 February the South African Revenue Service (Sars) announced an increase in the rate of customs duty, by means of the insertion of two tariff subheadings on safety glass, consisting of toughened (tempered) or laminated glass: laminated safety glass: of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels classifiable under tariff subheading 7007.21. The tariff amendments related to windscreens for vehicles, classifiable under tariff subheading 7007.21.20, and a residual (other) rate of customs for goods classifiable under tariff subheading 7007.21.90. The rate of customs duty for tariff subheading 7007.21.20 is 30% ad valorem for General, 15% ad valorem for the European Union (EU), 15% ad valorem for the European Free Trade Association (EFTA), and free of customs duty for the Southern African Development Community (SADC). The rate of customs duty for tariff subheading 7007.21.90 is 15% ad valorem for General, 15% ad valorem for the EU, 15% ad valorem for EFTA, and free of customs duty for SADC. APDP Refund Item In a Government Gazette of 22 February Sars announced an amendment of Schedule No 5 Part 3 to the Customs and Excise Act by means of the insertion of Refund item 536.00/00.00/03.00 as a consequence of the implementation of the Automotive Production and Development Programme (APDP) that came into effect on 01 January 2013. Schedule No.5 to the Act reads “Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy”, and Part 3 “Miscellaneous Refunds of Customs Duties and Fuel Levy”, and Refund Item 536.00 “Motor Vehicle Parts And Accessories”. The Refund Item reads ”Automotive components, as defined in Note 8 to Chapter 98, on which duty has been paid and which have full duty supplied to a motor vehicle manufacturer for use as original equipment components, as defined in Note 3 to Chapter 98, in the manufacture of specified motor vehicles as defined in rebate item 317.03 or which have been incorporated in original equipment components supplied to motor vehicle manufacturers provided: (i) such component manufacturer or supplier can produce proof by means of copies of the bills of materials reflecting the actual number of imported automotive components used in the manufacture of a specific original equipment component supplied; (ii) proof of the quantity of each original equipment component supplied to a motor vehicle manufacturer substantiated by a statement from the motor vehicle manufacturer to whom such components were supplied with specific reference to the part number, description and quantity received, is produced; (iii) the statement by the motor vehicle manufacturer is certified by a customs and excise officer; and (iv) the imported component value has been declared on a Form C1 and it can be produced on request. Note: 1. For the purposes of this item unless the context indicated otherwise, any expression to which a meaning has been assigned in item 317.03 has the meaning so assigned.” Duty Calls’ Watch List Comment is due on the dumping investigation into coated paper imported from or originating in the People’s Republic of China and South Korea by 04 March 2013.
