DUTY CALLS

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.