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 Pricewaterhouse Coopers Customs & International Trade (CIT) consultancy No Rule Amendments - 28 September Tariff Amendments - 28 September The descriptions of the tariff subheadings in Part 1 of Schedule No.1 of the Customs and Excise Act (the Act) i.e. “Ordinary Customs Duty”, are aligned with the tariff subheading descriptions inserted in Part 3 of Schedule No.1 i.e. “Environmental Levy” in respect of the environmental levy on certain plastic bags, with retrospective effect to 1 June 2004. Insertion of Part 5 i.e. “Drawbacks and Refunds of Environmental Levy” in respect of rebates of environmental levy has been inserted in Schedule No.4 to the Act i.e. “General Rebates of Customs Duties and Fuel Levies”, with retrospective effect to 1 June 2004. Insertion of Part 5 i.e. “Drawback and Refunds of Environmental Levy of Imported Goods” in respect of drawbacks and refunds of environmental levy on imported goods has been inserted in Schedule No.5 to the Act i.e. “Specific Drawbacks and Refunds of Customs Duties and Fuel Levy”, with retrospective effect to 1 June 2004. Insertion of Part 4 i.e. “Rebates or Refunds of Environmental Levy on Environmental Levy Goods Manufactured in the Republic” in respect of rebates or refunds of environmental levy on environmental levy goods manufactured in South Africa has been inserted in Schedule No.6 of the Act i.e. “Rebates and Refunds of Excise Duties and Fuel Levies” with retrospective effect to 1 June 2004. Amendment of the wording in respect of Rebate Item 412.09, which refers to goods of less than R2 500, proven to have been lost, destroyed or damaged. Tariff Applications - Response due Reduction of the duty on air springs, classifiable under tariff subheading 8716.90 and 8708.99.90, from 15% ad valorem and 20% ad valorem respectively to free of duty. The application was lodged by BPW Axles (Pty) Ltd who stated that there were no Southern African Customs Union (SACU) manufacturers of air springs and the duty payable was increasing the already high cost of importing the product. Response due by 22 October 2004. Reduction of the duty on polyethers-polyol from 5 per cent ad valorem to free of duty. Response due by 8 October 2004. Reduction of the duty on preparations put up as mollusk food from 20 per cent ad valorem to free by amending the existing scope of tariff subheading 2309.90.15. The application was lodged by the Marine Growers (Pty) Ltd reasoning that the abalone feed produced in the SACU is not suitable for abalone production in the warm waters of the Eastern Cape. According to them, the feed produced in the SACU is recommended for use in water temperatures lower than 18 degrees Celsius, for better digestion of the feed. Response due by 1 October 2004. No Anti-dumping Amendments - 28 September Saucepans, steamers, stewpans, casseroles or frying pans, or sets containing such items, of stainless steel (excluding those plated with precious metals), imported from or originating in the People’s Republic of China (China), Republic of Korea (Korea), and from Chinese Taipei (Taiwan). Saucepans, steamers, stewpans, casseroles or frying pans, or sets containing such items, of stainless steel plated with precious metals, imported from or originating in China, Korea, and from Taiwan. Anti-dumping Applications - No Response Due
