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 - 24 January Additional tariff subheadings are created for certain machine tools with 3 or more axes. The new tariff subheadings are 8462.10.10, 8462.21.10, 8462.21.80 and 8462.31.20. The rates of duty of these tariff subheadings are in accordance with the other tariff subheadings i.e. 15% ad valorem in respect of the ‘general’ and ‘European Union’, and free of duty in respect of the ‘Southern African Development Community’. Tariff applications - response due 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. Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
