DUTY CALLS is your weekly look at changes in the South African tariff dispensation and amendments to Customs and Excise legislation. This column aims to provide the reader with a summary of the main changes and is not intended to be a comprehensive statement of the law. No liability is accepted for errors or omissions. Tariff amendments - 17 January The rates of customs duty (duty) on tariff headings 60.02, 60.03, 60.04, 60.05 and 60.06 (knitted or crocheted fabrics) as per the Government Gazette Notice No.R1223 of 4 October 2002 have been amended with retrospective effect to that date. In essence the European Union (EU) rate is reduced to 19% ad valorem, and the Southern African Development Community (SADC) rate to 12% ad valorem. The rates of duty of Chapters 87 (motor vehicles) and 88 (aircraft) have been amended with retrospective effect to 1 January 2003 and rebate item 317.04 notes 11, 16(iv) and (v), and rebate item 460.17 note 1(ii) and rebate item 537.00 in line with the midterm review of the Motor Industry Development Programme (MIDP) for 2003. Rebate items 311.20 in respect of tariff headings 60.02, 60.03, 60.04, 60.05 and 60.06 have been amended through the addition of the wording ‘for the manufacture of swimwear’ to the description. Rebate item 405.05/00. 00/02.00 in respect of the general rebate of the duty on goods for use by the Bible Society for official operation is withdrawn with effect from 17 February 2003. Rebate items 407.02/00.00/01.00 and 407.02/00.00/02.00 for the duty free allowance for persons returning to the Republic after a visit to other countries is amended by including the separate allowance for alcoholic beverages, tobacco products and perfumery in the total allowance. Rebate item 412.28/00.00/01.00 for the provision for a rebate of the full duty on the importation of office furniture and equipment (excluding motor vehicles) for the official use by an organisation (excluding a business enterprise) approved by the Commission, transferring its administrative operations to the Republic is withdrawn. Rebate item 610.05/00.00/01.00 for the rebate of the full excise duty on excisable goods for use by the Bible Society for their official operation, is withdrawn. Tariff applications Rebate of the duty in Schedule 4 on tubes, pipes and hollow profiles of steel (7306.03) used in the manufacture of brake line and fuel line assemblies. The creation of a new tariff subheading for acrylic acids and its salts and esters of acrylic acid (2916.11 and 2916.12). Response on the applications due by 7 February. Tariff application - response due Rebate of the duty on drop forged steel blanks (82.03), for the manufacture of various types of pliers. Response on application due by 24 January. Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
