142 days to HS2012 In an earlier issue you were alerted to the fact that on 01 January 2012, 220 sets of tariff amendments will be introduced to the Harmonised System Nomenclature, also known as the South African Tariff Book. The current recommendations are divided as follows: (i) Agricultural sector – 98; (ii) Chemical sector – 27; (iii) Paper sector – 9; (iv) Textile sector – 14; (v) Base Metal sector – 5; (vi) Machinery sector – 30; and (vii) Other sectors – 37. In last week’s issue we dealt with the tariff amendments of Section III i.e. “Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes”. Section III consists of one tariff chapter that will be introduced on January 01, 2012 to the Harmonised System Nomenclature, also known as the South African Tariff Book. In this column we will focus on the tariff amendments to Section IV i.e. “Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes”. Section IV consists of nine tariff chapters. Tariff Chapter 16 – Preparations of meat, of fish, or of crustaceans, molluscs or other aquatic invertebrates; Tariff Chapter 17 – Sugars and sugar confectionery; Tariff Chapter 18 – Cocoa and cocoa preparations; Chapter 19 – Preparations of cereals, flour, starch or milk, bakers’ wares; Tariff Chapter 20 – Preparations of vegetables, fruit, nuts or other parts of plants; Tariff Chapter 21 – Miscellaneous edible preparation; Tariff Chapter 22 – Beverages, spirits and vinegar; Tariff Chapter 23 – Prepared animal feed; residues and waste from the food industries; and Tariff Chapter 24 – Tobacco and manufactured tobacco substitutes. The first section tariff subheadings to be deleted, can be summarised as follows: (i) Tariff Chapter 16 – 1604.30, 1605.20, and 1605.90, (ii) Tariff Chapter 17 – 1701.11, (iii) Tariff Chapter 20 – 2003.20, 2008.92, and 2009.80, and (iv) Tariff Chapter 24 – 2403.10. The second section tariff subheadings to be created (new), can be summarised as follows (i) Tariff Chapter 16 – 1604.17, 1604.31, 1604.32, 1605.21, 1605.29, 1605.51, 1605.52, 1605.53, 1605.54, 1605.55, 1605.56, 1605.57, 1605.58, 1605.59, 1605.61, 1605.62, 1605.63, and 1605.69, (ii) Tariff Chapter 17 – 1701.13, and 1701.14, (iii) Tariff Chapter 20 – 2008.93, 2008.97, 2009.81, and 1009.89, and (iv) Tariff Chapter 24 – 2403.11, and 2403.19. The third section tariff subheadings whose scope will be modified, can be summarised as follows (i) Tariff Chapter 16 – 1604.19, 1605.10, 1605.30, and 1605.40, and (ii) Tariff Chapter 20 – 2003.90, and 2008.99. Canned Pineapple Rebate Item In the Government Gazette of 05 August 2011 the South African Revenue Service (SARS) informed of the amendment of Rebate Item 460.04/20/02.06 to Schedule No. 4 to the Customs and Excise Act, relating to canned pineapples. The effect of this amendment is that the rebate provision for canned pineapples, in such quantities, at such times and under such conditions as the International Trade Administration Commission (ITAC) may allow by specific permit, provided that ITAC is satisfied that pineapples suitable for canning are not available in sufficient quantities in the Southern African Customs Union (SACU) area is withdrawn. The extent of the rebate is full duty less 20%.
