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 – 1 April The base oils for prepared lubricating oils and base oils in prepared lubricating oils manufactured in South Africa, tariff item 105.10.50/27.10 and rebate item 607.05.20, are abolished with effect from 1 April 2005. The ad valorem excise duty on cosmetic sun protection products with an SPF factor of 15 or more, item 118.20/33.04/3304.10, 118.20/33.04/3304.91, 118.20/33.04/3304.99, has been abolished with effect from 1 April 2005. The ad valorem excise duty has been abolished on digital video cameras with a free on board (fob) value in excess of R15 000, item 124.66/8525.40, with effect from 1 April 2005. The fuel levy on petrol and diesel has been increased from 111c/li to 116c/li and from 95c/li to 100c/li, fuel levy items 195.10.05, 195.10.06, 195.10.07, 195.10.15, 195.10.17 and 195.10.21, with effect from 6 April 2005. The extent of the concession/refund percentage for primary producers in agriculture, mining and forestry is increased from 36.86c/li to 40c/li and the Road Accident Fuel levy is increased from 26.5c/li to 31.5c/li, rebate items 609.05.10 and 640.03, with effect from 6 April 2005. Tariff Applications – Response due Review of the customs tariff dispensation (duty) on wheat, wheat flour and downstream products thereof, classifiable under tariff subheadings 10.01, 11.01, 11.03, 11.04, 18.06, 19.01 and 23.02. Response due by 8 April 2005. Increase in the rate of duty on reach stackers of the boom type for container handling. Increase in the rate of duty on supports for split roller bearing housings. Increase in the rate of duty on bearing housings whether or not fitted with a support, for split roller bearings. Revision of the duty on sugar confectionery, including white chocolate, not containing cocoa. The reduction in the rate of duty on other self-propelled work trucks fitted with lifting and handling equipment. The reduction in the rate of duty on forklift trucks, previously “Other Self-propelled Trucks of a mass exceeding 6 000kg”. The reduction in the rate of duty on vehicles of the open body tubular frame type. 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. Response due by 1 April 2005. Anti-dumping Application – Response due Notice of the initiation of an investigation into the alleged dumping of clear drawn and float glass, classifiable under tariff subheadings 7004.90.90, 7005.29.17, 7005.29.23, 7005.29.25 and 7005.29.35, originating in or imported from Indonesia. Response due by 4 April 2005. Anti-dumping Amendment – 31 March Anti-dumping duties on optical fibre cable, single-mode, provisions 216.02/8544.70/01.06 and 218.01/9001.10/01.06 originating in or imported from South Korea are withdrawn with effect from 31 March 2005. Note: This is a non comprehensive statement of the law. No liability can be accepted for errors and omissions.
