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 of
South African Tariff & Trade Solutions. E-mail: riaan@importsolutions.co.za
Decline in International Anti-dumping Investigations
According to the World Trade Organisation, for the period 01 January 2006 to 30 June 2006, 20 members reported the initiation of 87 new anti-dumping investigations, which is down from 105 for the corresponding 2005 period. With regard to final anti-dumping duties, 15 members reported applying 71 new anti-dumping duties, compared to 55 for the corresponding period in 2005 – a 29% increase. South Africa initiated two investigations during this period.
VAT Interpretation Note - Documentary Proof: Export
The South African Revenue Service has reviewed the Value Added-tax Interpretation Note No.31 of 31 March 2005 and has proposed changes which are now contained in the VAT Draft Interpretation Note No.31. Comment due by 31 January 2007.
Anti-dumping Regulations – Comment Due
The International Trade Administration Commission of South Africa has published its draft amended anti-dumping regulations for public comment. Comment due by 04 December 2006.
Tariff Amendments
– 01 December 2006
Provision for the rebate of the specific duty less the amount rebated on ethylene alcohol, entered for use for the same purpose as provided for in any rebate item is withdrawn. Provision is made for a rebate of the duty on the following goods: • Specified goods imported into South Africa for further processing, blending or mixing or entered for use in the manufacture of excisable goods of another or the same class or kind (excluding ethyl alcohol for industrial use or for use in the manufacture of other non-liquor products); • Undenatured or partially denatured ethyl alcohol of tariff headings 22.07 and 22.08 imported into South Africa for industrial use or for use in the manufacture of other non-liquor products; and • Fully denatured ethyl alcohol imported into South Africa, for industrial use or for use in the manufacture of other non-liquor products.
Tariff Applications – Response Due
Rebate of the customs duty (duty) on hollow profiles of aluminium for the manufacture of condensers and evaporators for motor vehicle air conditioning equipment. Creation of a temporary rebate for disposable hypodermic syringes of plastics fitted with needles. Response due 22 December 2006.
