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
Welcome to our first column of 2007. Since the last publication on December 22, 2006, there have been numerous changes and developments. Due to space constraints we will include only the most pertinent. HS2007 Introduced – Have you Complied? On 01 January 2007 the South African Harmonised Customs Tariff saw the introduction of a number of amendments. These will have a direct impact on the classification of a range of products. It is essential for all importers and exporters to ensure that they use the correct tariff headings and tariff subheadings for the clearance of their respective imports and exports. 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. No Tariff Amendments – 05 January 2007 &
29 December 2006 Tariff Amendments –
22 December 2006 The substitution of the Rebate Item that allows for the rebate of the full rate of customs duty (duty) on sodium hydroxide (caustic soda), in aqueous solution, in such quantities and at such times as the International Trade Administration Commission of South Africa may allow by specific permit, for the manufacture of uncoated paper and paper board; toilet or facial tissue stock, towel or napkin stock; and paper and paperboard, coated on one or both sides with kaolin i.e. China clay. Tariff Applications – Response Due The creation of a rebate provision of the full duty on transfers (decalcomanias), not vitrifiable, for use in the manufacture of articles for the conveyance or packing of goods of plastics. The reduction in the rate of duty on grape seed extract, by the creation of a new tariff subheading. Response due 02 February 2007. No Trade Remedy Amendments – 05 January 2007 & 29 December 2006 Trade Remedy Amendments –
22 December 2006 The imposition of anti-dumping duties on multi-ply paper and paperboard coated on one side with kaolin clay manufactured in or originating from South Korean companies. Trade Remedy Applications – No Response Due
