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 Ð 27 June The rate of customs duty (duty) on tariff subheading 1106.10 i.e. Òof the dried leguminous vegetables of heading 07.13Ó is reduced from 0.8c/kg to free of duty. Provision (304.02/0713.90/01.06) is made for a rebate of the full duty on guar beans for the manufacture of guar powder, meal or flour. Provision (535.02/00.00/01.00) is made for a refund of the duty on Section XI i.e. Òtextiles and articles of textilesÓ, entered for home consumption on or after 1 September 2002, but not later than 3 October 2002. The substitution of rule 202.02.05 i.e. ÒPurpose Code Table Imports) Ð Bill of Entry (Ex Warehouse) South African Products Forms DA610 and DA611Ó Insertion of rule 8 i.e. ÒReports of Cargo Loaded and Unpacked or LoadedÓ to the Customs and Excise Act i.e. the procedures for the Manifest Acquittal System (MAS) for the proper accounting of goods imported by ship. Tariff Amendments Ð 20 June The description in respect of a number of anti-dumping duty provisions has been more clearly defined, to ensure that there is no misinterpretation. Tariff Applications Ð Response Due A comprehensive description of the tariff application is given the first time it is published; thereafter only the essential information is provided. 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 Ð correction notice Rebate of the duty on woven fabrics for use as backing in the manufacture of wall-to-wall tufted carpets. Response due by 25 July. Anti-dumping investigations A comprehensive description of the anti-dumping application is given the first time it is published; thereafter only the essential information is provided. The proposed sunset review of nuts of iron or steel, disposable hypodermic needles, 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. Response due by 30 June. Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
