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 - 18 July
Tariff subheadings 2933.79 (other lactams) and 2939.19 (other) have been inserted as a result of the amendment of Part 1 of Schedule No.1 by the World Customs Organisation (WCO).
Tariff subheading 1104.15, 1104.25, 2903.50, 5305.91 and 5305.99 has been deleted as a result of the amendment of Part 1 of Schedule No.1 by the World Customs Organisation (WCO).
The general rate of customs duty (duty) on textiles and clothing by mass 5 per cent or more of elstomeric yarn but not containing rubber thread and on other similar yarns, classifiable under tariff subheading 6002.40, 6002.90, 6004.10 and 6004.90 is increased from 20% to 25%.
The rates of duty on glass microspheres, classifiable under tariff subheading 7018.20, not exceeding 1mm in diameter is reduced from 20% (general), 20% (European Union), and 13% (Southern African Development Community) to free.
The description of the provision for facsimile machines in Schedule No.1 Part 2, 124.37/8517.21, is amended to align it with the description of part 1 of Schedule No.1.
Rebate items 308.02/6005.3/01.05, 308.02/6005.4/01.05 i.e. knitted or crocheted fabric, have been substituted by rebate item 308.02/6002.43, with retrospective effect to 1 January 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 withdrawal of the textile rebate provisions in accordance with two reports of the Board on Tariffs and Trade, now the International Trade Administration Commission (ITAC), published in 1995 and 2002, as well as an earlier tariff application published on March 28, 2003.
Response due by August, 23.
The reduction in the duty on hand knotted and woven carpets and hand-woven rugs, classifiable under tariff subheadings 5701.10, 5701.90 and 5702.10.
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.
Response due by 25 July.
The reduction of the duty on other paper and paperboard by the creation of a separate tariff subheading.
Tariff applications
- correction not
- ice
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.
Anti-dumping investigation
- response due
A comprehensive description of
the anti-dumping notice is given
the first time it is published, thereafter only the essential information is given.
A notice of the withdrawal of
anti-dumping duties on collared hexagon nuts, of iron or steel, classifiable under tariff subheading 7318.16.90, originating in or imported from Australia, Chinese Taipei and the People’s Republic of China.
Response due by August, 4.
