DUTY CALLS

New and Amended Tariff
Subheadings for Seamless
Tubing
A tariff subheading has been
created for lay-flat, seamless
tubing made from polymers of
ethylene with a thickness of
200 microns or more but not
exceeding 300 microns, printed,
having a burst pressure of less
than 0,5 Mpa and an inside crosssection
of 200 cm or more but not
exceeding 500 cm.
A tariff subheading has been
amended to exclude lay-flat,
seamless tubing made from
polymers of ethylene with a
thickness of 200 microns or more
but not exceeding 300 microns,
printed, having a burst pressure of
less than 0,5 Mpa and an inside
cross-section of 200 cm or more
but not exceeding 500 cm from
the payment of duty.
New and Amended Tariff
Subheading for Portable
Toilets
A tariff subheading has been
inserted to make provision for
portable toilets of plastics, with a
mass not exceeding 5 kg and with
a removable waste tank with a
capacity not exceeding 20 litres.
A tariff subheading has been
amended to exclude portable
toilets of plastics, with a mass
not exceeding 5 kg and with a
removable waste tank with a
capacity not exceeding 20 litres,
from the payment of duty.
Standards for Control of
Citrus Exports
The Executive Officer of the
Agricultural Product Standard
has announced the proposed
amendment of the “Standards and
Requirements Regarding Control
of the Export of Citrus Fruits”.
The proposed amendment entered
into force on 27 February 2009.
Unpolished Diamonds -
Import & Export
The South African Revenue
Service (Sars) published a Rule
200.03 to the Customs and Excise
Act (the Act), with retrospective
effect to 01 November 2008.
The Rule is in respect of the
places through which unpolished
diamonds may be entered for
import from or export to a
BLNS country.
BLNS refers to Botswana,
Lesotho, Namibia, and Swaziland.
The BLNS countries, with South
Africa constitute the Southern
African Customs Union (SACU).
The places of importation and
exportation are (i) Johannesburg;
(ii) Kimberley; (iii) Kopfontein;
(iv) OR Tambo International
Airport; (v) Oshoek; (vi)
Van Rooyens Hek; and
(vii) Vioolsdrift.
Vegetables Intended for Sale
in South Africa
The Department of Agriculture
published a notice “Regulations
Relating to the Grading, Packing
and Marking or Fresh Vegetables
Intended for Sale in the Republic
of South Africa”. This is a very
comprehensive document being
196 pages in length.
Interpretation of Sections
75(14) and 76b
In a letter dated 23 January
2009 Sars informed that prior
to 08 January 2009 the proviso
to Section 75(14) of the Act
provided that any refund or
drawback shall be limited as
contemplated in Section 76B
of the Act.
Section 75 of the Act relates to
“specific rebates, drawbacks and
refunds of duty”, whilst Section
76B deals with the “limitation
on the period for which refund
and drawback claims will be
considered and the period within
which applications therefore must
be received by the Controller”.
According to Sars the intention
of the legislature is further
clarified in Section 76B of the Act
as it applies “Notwithstanding any
other provision of this Act…”.
Application for Duty
Increase Withdrawn
The International Trade
Administration Commission of
South Africa (ITAC) informed of
the withdrawal of the application
for an increase in customs duties
on tariff subheading 8528.71 by
Altech UEC (Pty) Ltd.