Pistons Tariff Amendment On 01 October 2010 all the rates of customs duty on pistons, whether or not fitted with gudgeon pins, piston rings or cylinder liners or sleeves for motor vehicle engines, classifiable under tariff subheading 8409.91.27 (a South African specific tariff subheading), were reduced to free of customs duty. Petroleum Rebate Provisions On 01 October 2010 the following two rebates of the customs duty provisions i.e. rebate items were created: (i) Rebate Item 307.07/2710.11/01.06 for blends of complex petroleum hydrocarbons classifiable in tariff subheading 2710.11.90, for use as plasticisers in the manufacture of synthetic rubber classifiable in tariff heading 40.02 in such quantities and at such times, and subject to such conditions as the International Trade Administration Commission of South Africa (Itac) may allow by specific permit; and (ii) Rebate Item 307.08/2710.11/01.06 for blends of complex petroleum hydrocarbons classifiable in tariff subheading 2710.11.90, for use as plasticisers in the manufacture of pneumatic tyres classifiable in tariff heading 40.11, in such quantities, at such times, and subject to such conditions as Itac may allow by specific permit. Environmental Levy Rule Amendment On 30 September 2010 the South African Revenue Service (Sars) published proposed draft amendments for Schedule No.1 Part 3D i.e. Environmental Levy – Carbon Dioxide Emission Levy. The proposed amendments relate to the deletion of certain items with retrospective effect from 01 September 2010 (the date of the introduction of the Environmental Levy), as well as form DA177 i.e. Environmental Levy Account for Carbon Dioxide Emission Levy. Comment is due by 15 October 2010. Caustic Soda Rebate Provision Comment is invited in respect of the proposed rebate of the full rate of customs duty i.e. rebate item, on sodium hydroxide (caustic soda), solid, classifiable under tariff subheading 2815.11 for use in the extraction of uranium oxide classifiable under tariff subheading 2612.10 from uranium ore. Comment is due by 14 October 2010. Disposable Baby Diapers Rebate Comment is invited in respect of the proposed amendment of Rebate Items relating to baby diapers, namely rebate items 310.09/5603.1/01.05; 310.09/5603.9/01.05; 311.33/ 5603.1/01.05; and 311.33/5603.9/01.05. Comment is due by 21 October 2010. Tyre Cord Fabric Tariff Application Comment is invited in respect of the proposed reduction in the rate of customs duty on: (i) “Woven fabric of polyvinyl alcohol of a width of 30mm or more but not exceeding 60mm, weighing 60 grams per metre square or more but not exceeding 130 grams per metre square, classifiable under tariff subheading 5906.10.90, from 22% ad valorem to free of customs duty”; (ii) “Tyre cord fabric of high tenacity yarn or other poly-amides, polyester or viscose rayon, classifiable under tariff subheadings 5902.10, 5902.20 and 5902.90 from 15% ad valorem to free of customs duty”; and (iii) “Polymerised 1, 2 dihydro 2, 2, 4 trimethyl quinonline, classifiable under tariff subheading 2933.49.10 from 10% ad valorem to free of customs duty”. Comment is due by 21 October 2010. Levies on Perishables Remember the imposition of levies on perishable products which came into force on 01 October 2010. The levies and fees relate to grapes, pome fruit, pome fruit in bulk bins, and stone fruit.
