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 EU Phases Down Rates of Customs Duty The South African Revenue Service (SARS) has announced a phase – down in the rates of customs duty (duty) in respect of the South Africa / European Union (EU) Free Trade Agreement (FTA), and the Southern African Development Community (SADC). It also includes a phase-down in the rates of customs duty on certain headings and subheadings in respect of the Motor Industry Development Programme (MIDP). The amendments are effective from 1 January 2006, and are in respect of the following tariff chapters i.e. 2, 4, 6, 7, 8, 9, 11, 12, 13, 15, 16,18, 19, 20, 21, 22, 23, 24, 27, 28, 29, 30, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 46, 48, 49, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67,68, 69, 70, 71, 73, 74, 76, 82, 83, 84, 85, 87, 89, 90, 93, 94, 95, 96 and 98. SARS’ Rebate Form Amended – 30 December 2005 The South African Revenue Service (SARS) has amended Form DA66 i.e. “General Application for Drawback / Refund”. The amendment is in respect of Section 76B i.e. “Limitation of refund and drawback claims and the period within which such claims must be received by the Commissioner”. More details available on request. No tariff amendments – 6 January 2006 Tariff Amendments – 30 December 2005 Increase in the rate of customs duty on sugar confectionery, including white chocolate not containing cocoa from 25% ad valorem to 37% ad valorem. Creation of a manufacturing rebate i.e. rebate of the customs duty on knitted glove liners of cotton, synthetic fibres or a combination thereof for the manufacture of knitted gloves, impregnated, coated or covered with plastic or rubber of subheading 6116.10. The rectification of the notes to Rebate Item 317.04 i.e. Industry: Specified Motor Vehicle. Amendment of the wording of Rebate Item 460.17/00.00/01.00 to include the relevant tariff headings or tariff subheadings which relate specifically to automotive components. At present the description of the Rebate Item merely states “automotive components”. Amendment to the wording of Drawback Item 538.00/00.00/01.00 to include the relevant tariff headings or tariff subheadings which relate specifically to automotive components. At present the description of the Rebate Item merely states “automotive components”. Tariff Amendments – 19 December 2005 The skins of bovine animals, of a unit surface area exceeding 2.15m2, which have undergone a tanning process (including a pre-tanning process), which is reversible, have been included in Chapter 41 with effect from 19 December 2005. The effect of this amendment is that certain tariff headings and tariff subheadings in Chapter 41 have been amended to create provisions for whole bovine skin leather of a unit surface area not exceeding 2.15m2 at a rate of duty of free, with retrospective effect to 1 January 2002 Tariff Application – Response Due Reduction in the rate of duty on other compression-ignition internal combustion piston engines (diesel or semi-diesel engines). Should this reduction be implemented, it will result in the simplification of the tariff structure and consequently impact the existing rebate items. Response due by 17 February 2005. No Anti-dumping amendments – 6 January 2006 Provisional Anti-dumping duty – 14 December 2005 A provisional anti-dumping duty has been imposed on unframed glass mirrors, of a thickness of 2 mm or more but not exceeding 6 mm, imported in or originating in India. The rate of anti-dumping duty is 68,74%. Anti-dumping applications – no response due
