Duty Calls 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 - 30 May Certain provisions in Schedules No.3 (industrial rebates of customs duties), 4 (general rebates of customs duties and fuel levies) and 5 (specific drawbacks and refunds of customs duties and fuel levies) have been amended to provide for the functioning of the ITAC and the withdrawal of certain rebate and drawback provisions with effect from 1 June. Tariff Applications - Response Due The International Trade Administration Commission (ITAC) has decided to investigate the justification of recommending the creation of a provision for the rebate of the full customs duty (duty) on clothing forwarded free as a donation to organisations approved by the Director-General Trade and Industry on the recommendation of ITAC. This is subject to the undertaking that: such goods are for free distribution to persons in need for personal use and not for sale by the recipients, such goods will not be sold, leased, hired or otherwise disposed of for gain by the organisation, and no donation or other counter performance may be accepted by anybody in exchange for the provision of such goods. Response due by 11 July. Rebate of the full duty on toughened (tempered) safety glass (7007.19) and electric heating resistors (8516.80.10) for the manufacture of glass-top hobs and glass-top stoves. Reduction of the duty on triple-spur gear chain hoists or similar items (8426.19.10) from 10% ad valorem to free of duty. Rebate of the duty on artificial waxes and prepared waxes (34.04) for the manufacture of products and preparations of a kind used in the paper industry, falling within tariff heading 38.09. Response due by 27 June. Rebate of the duty on woven fabrics of a width exceeding 3.7m, obtained from strip or the like, of filaments of polypropylene, unprinted, entered for the purpose of this item on or before 31 December 2004, for the use as backing in the manufacture of wall-to-wall tufted carpets with a finished width exceeding 3.76m (5407.20). Response due by 13 June. SARS External Stakeholders Letter - Response due by 9 June The SARS has informed external stakeholders in a letter dated 19 May, of the review of the current policy and procedures on concessions. Accordingly all companies that have concessions, deviation agreements, and special allowances with the SARS need to inform them of the nature and extent of the agreements by no later than 12:00 on 9June. More detailed information available on request. Anti-dumping investigations The proposed sunset review of nuts of iron or steel, disposable hypodermic needles, disposable hypodermic syringes, uncoated woodfree A4 paper, float glass, flat glass, bolts of iron or steel, blankets, acetaminophenol, welded stainless steel tubes and pipes, stainless steel sinks, and flat-rolled steel plates and sheets. Southern African Customs Union (SACU) manuf cturers of the aforementioned products who wish to submit a request for the duty to be reviewed prior to the expiry thereof should do so by June, 30. Initiation of an investigation into the alleged dumping of fabrics of acrylic fibres originating in or imported from the People’s Republic of China and Turkey. Response due by 23 June. Initiation of a sunset review of the anti-dumping duties on welded stainless steel tubes and pipes of a circular cross section with an outside diameter of 21.34mm or more but not exceeding 114.3mm and a wall thickness of 2mm or more but not exceeding 6mm originating in or imported from Chinese Taipei, Malaysia and South Korea. Response due by 23 June. Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
