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 - 4 July The general and European Union (EU) rates of customs duty (duty) on wheat and wheaten flour, classifiable under tariff subheadings 1001.90 and 1101.00, are increased from free to 3.28c/kg and 4.92c/kg respectively and the Southern African Development Community (SADC) rates of duty are increased from free to 0.99c/kg. The anti-dumping duty on 250mg and 500mg capsules containing ampicillin trihydrate, classifiable under tariff subheading 3004.10, originating in India and imported from Ranbaxy Laboratories Limited, India, is withdrawn. The anti-dumping duty on uncoated woodfree paper, classifiable under tariff heading 4802.5, originating in or imported from Indonesia and Sweden is withdrawn, with retrospective effect from 13 February 2003. Rebate items 311.04/60.02/60.06 and 311.21/60.02/60.06 have been amended to bring the tariff heading in line with the provisions of Part 1 of Schedule No.1 to the Customs and Excise Act (the Act). Rebate items 311.15/60.02/60.06 and 311.18/60.02/60.06 have been amended to bring the tariff heading in line with the provisions of Part 1 of Schedule No.1 to the Customs and Excise Act (the Act), with retrospective effect to 1 January 2002. A rebate item 316.22/00.00 has been created for the importation of goods of any description for the manufacture of photovoltaic cells at a rebate of the full duty. Reduction in the Rates of Interest Charged in Respect of Outstanding Taxes From 1 July 2003 the interest charged by the South African Revenue Service (SARS) will be reduced to 15%, and interest payable by the SARS on refunds will be reduced to 11%. Tariff Amendments - 27 June The air passenger departure tax in respect of the carriage of any chargeable passenger departing on a flight from any airport in South Africa to a final destination in Botswana, Lesotho, Namibia and Swaziland has been increased to R55, with effect from 1 July 2002. Tariff Applications - Response Due A comprehensive description of the tariff application is given the first time it is published; thereafter only the essential information is given. The reduction in the rate of duty on hand knotted and woven carpets and hand-woven rugs, classifiable under tariff subheadings 5701.10, 5701.90 and 5702.10, from 30% ad valorem to 5% ad valorem. The Oriental Rug Dealers and Importers Association of South Africa lodged the application. Response due by 1 August. The rebate of the duty on high-density polyethylene, classifiable under tariff subheading 3921.90.90. The reduction of the duty on citric acid, classifiable under tariff subheading 2918.14, from 15% ad valorem to free of duty. Response due by 25 July. The reduction of the duty on other paper and paperboard by the creation of a separate tariff subheading. The increase of the duty on poultry products, classifiable under tariff subheadings 0207.12, 0207.14.20 and 0207.14.90. Response due by 18 July. Investigation into the justification of a recommendation for the creation of a provision for the rebate of the full duty on clothing forwarded free as a donation to organisations. Response due by 11 July. Tariff applications - correction notice Rebate of the duty on woven fabrics for the use as backing in the manufacture of wall-to-wall tufted carpets. Response due by 25 July. No response due on anti-dumping investigations
