156 days to HS2012 In last week’s issue we dealt with the tariff amendments of Section I i.e. “Live Animals; Animal Products” 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 II i.e. “Vegetable Products”. Section II consists of nine tariff chapters. Tariff Chapter 6 – live animals and plants; Tariff Chapter 7 – edible vegetables; Tariff Chapter 8 – edible fruits and nuts; Tariff Chapter 9 – coffee and tea; Tariff Chapter 10 – cereals; Tariff Chapter 11 – products of the milling industry; Tariff Chapter 12 – oil seeds; Tariff Chapter 13 – gums and resins; and Tariff Chapter 14 – vegetable planting materials. The first section tariff subheadings to be deleted can be summarised as follows: (i) Tariff Chapter 6 – 0604.10, 0604.91, and 0604.99; (ii) Tariff Chapter 7 – 0709.90; (iii) Tariff Chapter 8 – 0802.40, 0802.50, 0802.60, 0803.00, 0808.20, and 0809.20; (iv) Tariff Chapter 9 – 0904.20, 0905.00, 0907.00, 0908.10, 0908.20, 0908.30, 0909.10, 0909.20, 0909.30, 0909.40, 0909.50, and 0910.10; (v) Tariff Chapter 10 – 1001.10, 1001.90, 1002.00, 1003.00, 1004.00, 1007.00, and 1008.20; (vi) Tariff Chapter 11 – 1102.10; and (vii) Tariff Chapter 12 – 1201.00, 1202.10, 1202.20, 1207.20, and 1212.20. The second section tariff subheadings to be created (new), can be summarised as follows: (i) Tariff Chapter 6 – 0603.15, 0604.20, and 0604.90; (ii) Tariff Chapter 7 – 0709.91, 0709.92, 0709.93, 0709.99, 0713.34, 0713.35, 0713.60, 0714.30, 0714.40, and 0714.50; (iii) Tariff Chapter 8 – 0801.12, 0802.41, 0802.42, 0802.51, 0802.52, 0802.61, 0802.62, 0802.70, 0802.80, 0803.10, 0803.40, 0803.90, 0808.30, 0809.21, 0809.29, 0810.30, and 0810.70; (iii) Tariff Chapter 9 – 0904.21, 0904.22, 0905.10, 0905.20, 0907.10, 0907.20, 0908.11, 0908.12, 0908.21, 0908.22, 0908.31, 0908.32, 0909.21, 0909.22, 0909.31, 0909.32, 0909.61, 0909.62, 0910.11, and 0910.12; (iv) Tariff Chapter 10 – 1001.11, 1001.19, 1001.91, 1001.99, 1002.10, 1002.90, 1003.10, 1003.90, 1004.10, 1004.90, 1007.10, 1007.90, 1008.21, 1008.29, 1008.40, 1008.50, and 1008.60; and (v) Tariff Chapter 12 – 1201.10, 1201.90, 1202.30, 1202.41, 1202.42, 1207.10, 1207.21, 1207.29, 1207.30, 1207.60, 1207.70, 1212.21, 1212.29, 1212.92, 1212.93, and 1212.94. The third section tariff subheadings whose scope will be modified, can be summarised as follows: (i) Tariff Chapter 6 – 0603.19; (ii) Tariff Chapter 7 – 0713.39, 0713.90, and 0714.90; (iii) Tariff Chapter 8 – 0801.19, 0802.90, and 0810.90; (iv) Tariff Chapter 10 – 1008.90; (v) Tariff Chapter 11 – 1102.90; and (vi) Tariff Chapter 12 – 1207.99, and 1212.99. Increase of Customs Duty On 22 July 2011 the South African Revenue Service (SARS) informed of the increase in the general rate of customs duty on sewing thread, of synthetic filaments, classifiable under tariff subheading 5401.10, from a rate of customs duty of free to 15% ad valorem. Amendment of Rebate Items On 22 July 2011 SARS informed that three (3) rebate provisions (Rebate Items) have been amended as a result of certain tariff subheadings having been deleted in Part 1 of Schedule No.1 (Ordinary Customs Duty) to the Customs and Excise Act (as announced in the Budget 2011). These amendments apply to Rebate Items 316.17/00.00/02.00, 316.17/85.29/01.04,and 316.17/85.29/02.04, and are introduced with retrospective effect from 01 April 2011.
