Duty Calls

No liability is accepted for errors or omissions. Tariff amendments - 28 February Amendment of tariff subheadings 0208.30, 0208.40, 0208.50, 0210.9, 0210.91, 0210.92, 0210.93 and 0210.99 to re-instate subheadings previously erroneously omitted. Amendment of the EU and SADC rates of duty to tariff headings 0402, 0403, 0404, 0405, 0406, 0408 0409, 0603 and 0604. Amendment to rebate item 613.03/124.05 and 124.70 specifically stating that air conditioning machines and radio broadcasting receivers cleared under rebate of duty to be incorporated in motor vehicles should be cleared on the motor vehicle manufacturers’ premises. Amendment to rebate item 407.00 Note 3 (b) specifically stating that children under the age of 18 may not import alcoholic or tobacco products under this item. Amendment of specifications contained in tariff subheading 4801.00.10 and tariff headings 4802, 4810, 4811 and 4823. Tariff amendments -26 February Amendment of the notes to rebate items 607 and 608 to the Schedules to the Customs and Excise Act, 1964 as a result of the implementation of duty at source in respect of the spirits industry. Amendment of rebate item 608.01 in respect of manufacturing losses in manufacturing warehouses and in respect of goods in the process of manufacture removed from one manufacturing warehouse to another. Insertion of rebate item 609.23 to provide for a refund of excise duty on tobacco products found to be off specification or which have undergone post-manufacturing specification or have become contaminated and are returned to the manufacturing warehouse for reproduction or destruction. Insertion of rebate item 609.24 to provide for a refund of excise duty on spiritous beverages owned and stored by a licensed customs and excise warehouse, outside such warehouse, which have been exported by the licensee. Tariff applications - response due Rebate of the customs duty (“duty”) on aluminium foil laminated to polyethylene, classifiable under tariff subheading 7607.19.90/1, for the manufacture of bottle capsules for wine and spirits. Response on the applications due by 28 March. Valves of aluminium of a mass of 150g or more but not exceeding 200g, and of a capacity of 5.3kW or more but not exceeding 8.4kW, commonly known as thermostatic expansion valves and identifiable for used in automotive air-conditioning units, classifiable under tariff subheading 8481.80.90, from 15% ad valorem to free of duty. Rebate of the duty on cork insoles, classifiable under tariff subheading 6406.99.90, for the manufacture of footwear. Reinstatement of a rebate provision on other evaporators and condensers, classifiable under tariff subheading 8418.99.40, for the manufacture of refrigerators. Response on the applications due by 21 March. Revision of the customs tariff dispensation, including rebate facility 460.01/04.00 with respect to dairy products, classifiable under tariff headings 04.01 to 04.06. Reduction of the customs duty (“duty”) on folding knives incorporating five or more auxiliary tools, classifiable under tariff subheading 8211.93.30, from 20 per cent ad valorem to free of duty. Response on the applications due by 14 March. Anti-dumping notices - response due Notice of the initiation of a review of the anti-dumping duties on uncoated woodfree paper originating in or imported from Brazil and Poland. Response due by 10 March 2003. Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za