Duty calls

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 Policy Review – Response due The International Trade Administration Commission of South Africa (ITAC) has a policy not to issue custom duty (duty) rebate permits in terms of Rebate Item 470.03 i.e. “importation of goods for outward process” and duty drawback permits in terms of Drawback item 521.00 i.e. “reclaiming customs duty on exportation” with respect to carbon black as a result of the existing anti-dumping duties on carbon black. ITAC intends to investigate the withdrawal of this policy, which will allow Rebate Item 470.03 and Drawback Item 521.00 permits to be issued in respect of applications on carbon black. Response due by 1 April 2005. No Rule Amendments – 4 March No Tariff Amendment – 4 March Tariff Applications – Response due An increase in the rate of duty on reach stackers of the boom type for container handling of a mass not exceeding 6 000kg. The applicant is Bond Industries. An increase in the rate of duty on supports for split roller bearing housings with a spherical inner diameter of 100mm or more but not exceeding 400mm from free of duty to 10% ad valorem. The applicant is O.E. Bearings (Pty) Ltd. An increase in the rate of duty on bearing housings whether or not fitted with a support, for split roller bearings with a shaft size of 35mm or more but not exceeding 200mm and a spherical outer diameter of 100mm or more but not exceeding 400mm from free of duty to 10% ad valorem. The applicant is O.E. Bearings (Pty) Ltd. Revision of the duty on sugar confectionery, including white chocolate, not containing cocoa. The applicant is the South African Chocolate and Sweet Manufacturers Association. A reduction in the rate of duty on other self-propelled work trucks fitted with lifting and handling equipment. A reduction in the rate of duty on forklift trucks, previously “Other Self-propelled Trucks of a mass exceeding 6 000kg”, of a mass exceeding 10 000kg. A reduction in the rate of duty on vehicles of the open body turbular frame type, with an engine capacity not exceeding 250cm3 and a vehicle mass not exceeding 250kg, from free to 36% ad valorem. The applicant is X-Treme Off-road Karts. Rebate of the duty on fresh chilled or frozen salmon, for the further processing thereof as envisaged in the terms of heading 0304.03.05. The application was brought on behalf of Blue Atlantic Trading (Pty) Ltd, Breco (Pty) Ltd, Diamant Quality Products CC, Greys Marine CC, Lusitania Food Products (Pty) Ltd, Salmo Smoke House, Scansa Trade (Pty) Ltd, Three Stream Smoke House (Pty) Ltd and Woolworths (Pty) Ltd. Response due by 1 April 2005. Anti-dumping Amendments – 2 March The provisions, 206.01/28.47/03.04 and 206.01/28.47/04.04, for an anti-dumping duty on hydrogen peroxide, not solidified with urea, originating in or imported from the Republic of Korea (South Korea) is withdrawn, with effect from 3 March 2005. No Anti-dumping Applications – Response DueNote: This is a non comprehensive statement of the law. No liability can be accepted for errors and omissions.