A weekly summary of the main changes to the South African tariff dispensation and amendments to customs and excise legislation. Compiled by Riaan de Lange. E-mail: riaan.de.lange@za.pwc.com PricewaterhouseCoopers Customs & International Trade (CIT) consultancy Tariff Amendments - 26 March The amendments of the items in respect of Part 2B of Schedule No.1 i.e. “Ad Valorem Excise Duties and Ad Valorem Customs Duties on Imported Goods of the Same Class or Kind” as announced in the Budget has been published, to take effect from 1 April. Specific anti-avoidance techniques have been introduced to prevent attempts to reduce the ad valorem excise duty on air conditioners by artificially dividing the machine into two parts. The effective date is 1 April. The item 124.06/84.22 in respect of dish washing machines has been amended to item 124.08/84.22, with the ad valorem customs duty and ad valorem excise duty remaining at 7%. Tariff application - 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 of the rate of customs duty (duty) on expanded polypropylene beads, classifiable tariff subheading 3902.10, from 10 percent to free of duty by creating a separate provision for expanded polypropylene beads. The reduction in the rate of duty on pneumatic tyres with extended sidewall protection by creating a separate provision for tyres with extended sidewall protection, classifiable under tariff subheading 4011.94.10, used for under ground mining from 20 per cent ad valorem to free. The amendment of the wording of a rebate item 316.01/7604.21/01.06 in respect of the use of long life aluminium, which reads “Hollow profiles of aluminium, of a maximum cross-sectional dimension not exceeding 370mm for the manufacture of condensers and evaporators for motor vehicle air conditioner equipment, in such quantities and at such time as the International Trade Administration Commission may allow by specific permit after the Commission has been satisfied that the quality of such hollow profiles of aluminium manufactured in the SACU is not acceptable to the motor industry”. Response due by 23 April. Tariff Application - Correction Notice To limit the scope of the rebate item “Can Sealing and Bottle Cap Lining Preparations - Vinyl Chloride Polymers” and the exclusion of the tariff subheading 3904.22 in respect of “Other Poly (Vinyl Chloride) - Plasticised” from a rebate item “Closures and Closure Linings”. Although the response due date is not stipulated, it is expected to be 23 April. No anti-dumping amendments - 12 March Anti-dumping investigation - Response due Notice of the initiation of a sunset review of anti-dumping duties on drawn and float glass originating in or imported from the People’s Republic of China and India. The application was lodged on behalf of the Southern African Customs Union (SACU) industry by PFG Building Glass (Pty) Ltd (PFG), the domestic manufacturer of this product. PFG alleged that the expiry of the duties would likely lead to the continuation or recurrence of dumping and injury. Response due by 19 April. Notice to all interested parties that, unless a duly substantiated request is made by or on behalf of the SACU industry, indicating that the expiry of the anti-dumping duty would be likely to lead to the continuation or reoccurrence of dumping and injury, that the anti-dumping duties on electric cable imported from India will expire on 5 November. Manufacturers in the SACU of electric cable, who wish to submit a request for the anti-dumping duty to be reviewed prior to its expiry, should do so no later than 19 April. SACU manufacturers of stainless steel sinks are reminded that they need to submit detailed information to the International Trade Administration Commission of South Africa (ITAC) by no later than 17 June.
