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@importsolutions.co.za Tariff amendments – 1 July 2005 The description of No.1 of Part 2B of Schedule No. 1 i.e. ad valorem customs and ad valorem excise duties has been amended with retrospective effect to 1 April 2003. The note reads as follows: “For the purpose of the calculation of the rate of excise duty in terms of items 126.01 to 126.05 “A” means the recommended retail price exclusive of value-added tax, less 20%. The result of the calculation 0,00003 x A shall be rounded-off to the third decimal comma. The effect of this amendment is that drawback item 536.00/87.06/01.04 has become superfluous and is therefore withdrawn. The description of the drawback item reads as follows: “Chassis fitted with engines, in such quantities and at such time as the International Trade Administration Commission (ITAC) may allow by specific permit, used in the manufacture of motor vehicles, provided proof is submitted to the Commissioner six months after the date of issue of the permit, that such motor vehicle comply with the description of motor vehicles of subheading 8702.10.10 in Schedule No.1”. The extent of the rebate was “full duty in Part 1 of Schedule No.1 less 30%”. Tariff applications – response due The reduction in the rate of customs duty (duty) on vinyl acetate copolymers in aqueous dispersion from 10% ad valorem to free of duty. The application was lodged by Henkel SA (Pty) Ltd. Response due by 22 July 2005. The reduction in the rate of duty on release paper coated, impregnated or covered with silicone used as a carrier in the manufacture of spread coated fabrics of poly(vinyl chloride). Response due by 15 July 2005. Tariff applications – response closed The reduction in the rate of customs duty (duty) on paper and paper board. The application was lodged by the Printing Industries Federation of South Africa. Response due by 1 July 2005. No Anti-dumping amendments – 1 July 2005 Anti-dumping applications – response due ITAC has published a notice in respect of the initiation of an investigation into the alleged dumping of refined sunflower oil originating in or imported from Argentina and Brazil. Response due by 11 July 2005. ITAC has published a notice in respect of the initiation of an investigation into the alleged dumping of stainless steel tubes and pipes originating in or imported from China, Taiwan, India and Malaysia. Response due by 11 July 2005. Anti-dumping applications – response closed ITAC has published a notice in the Government Gazette informing all interested parties that, unless a duly substantiated request is made on or behalf of the SACU industry, the expiry date on anti-dumping and countervailing duties would likely lead to a continuation or recurrence of dumping and material injury. The following anti-dumping duties will expire during 2006 – acetaminophenal (India), suspension PVC (India, Republic of Korea, Thailand), printed and dyed bed linen (Malawi, Pakistan). The following countervailing duties will expire during 2006 – printed and dyed bed linen (Pakistan) and suspension PVC (India) Manufacturers in the Southern African Customs Union (SACU) of the affected products who wish to submit a request for the anti-dumping and countervailing duty to be reviewed prior to the expiry are requested to do so by 30 June 2005. Note: This is a non comprehensive statement of the law. No liability can be accepted for errors and omissions.
