DUTY CALLS

HS2012 Miscellaneous
Manufactured Articles
Tariff Amendments
Section XX i.e.
“Miscellaneous Manufactured
Articles” consists of three
tariff chapters, namely Tariff
Chapter 94 – Furniture;
bedding, mattresses, mattress
supports, cushions and
similar stuffed furnishings;
lamps and lighting fittings,
not elsewhere specified or
included; illuminated signs,
illuminated name-plates
and the like, prefabricated
building; Tariff Chapter
95 – Toys, games and
sports equipment; parts and
accessories thereof; and Tariff
Chapter 96 – Miscellaneous
manufactured articles.
The first section deals
with tariff subheadings to be
deleted. Tariff subheadings
9504.10, 9608.31 and 9608.39
are affected. The second
section deals with tariff
subheadings to be created
(new). Tariff subheadings
9504.50, 9608.30 and 9619.00
are affected. The third section
deals with tariff subheadings
whose scope will be
modified. Tariff subheading
9504.90 is affected.
HS2012 Works of Art
Tariff Amendments
Section XXI i.e. “Works
of art, collectors’ pieces
and antiques” consists of
one tariff chapter, namely
Tariff Chapter 97 – Works
of art, collectors’ pieces and
antiques.
The first section deals
with tariff subheadings
to be deleted. No tariff
subheading is affected.
The second section deals
with tariff subheadings to
be created (new). No tariff
subheading is affected. The
third section deals with tariff
subheadings whose scope
will be modified. No tariff
subheading is affected.
HS2012 Motor
Component Tariff
Amendments
Section XXII i.e. “Original
equipment components”
consists of one tariff chapter,
namely tariff chapter
98 – Original equipment
components.
As a means of clarification
both Section XXII and Tariff
Chapter 98 are countryspecific,
implying that these
were created by South Africa,
and are not international. The
HS2012 tariff amendments
only refer to the international
sections, and tariff chapters.
Accordingly Section XXII
and Tariff Chapter 98 are
not affected because they
are South African in design
and application and not
international.
Comments on HS2012
Invited
On 07 October 2011 the South
African Revenue Service
(Sars) published its Draft
HS2012 documents. The
following documents relate to
the amendments for HS 2012:
(i) Draft amendment of Part 1
of Schedule No. 1 (01 January
2012); (ii) Draft amendment
of other Schedules (January
2012); (iii) Correlation
table; (iv) Explanatory
Memorandum; and (v)
Explanatory Memorandum.
Comments are due by 07
November 2011.
Air Passenger Tax
Amendment
In the Government Gazette of
28 October 2011 the Minister
of Finance announced the
Amendment of Air Passenger
Tax.
According to the notice
the Minister has amended
the rate of air passenger tax
in respect of the carriage of
any chargeable passenger
departing on a flight from
any airport in South Africa
to a final destination in
Botswana, Lesotho, Namibia,
and Swaziland from R80 to
R100.
This notice is deemed to
have come into operation on
01 October 2011 and applies
to the carriage of a chargeable
passenger on any flight which
commences on or after that
date.