Duty calls

DUTY CALLS is your weekly look at changes in the South African tariff dispensation and amendments to the Customs & Excise legislation. This column aims to provide the reader with a summary of the main changes and is not intended to be a comprehensive statement of the law. No liability is accepted for errors or omissions.
There were no tariff amendments published on 2 February 2001

Tariff amendments
published on
26 January 2001
As of 1 January 2001 the rates of customs duty on textiles and articles thereof pertaining to Chapters 51 to 63 of the Harmonised Customs Tariff were amended in respect of those goods imported from the European Union (EU) and the Southern African Development Community (SADC).

Amendment of the rules to the Customs & Excise Act (Applicable to Motor Manufacturers Only) - 26 January 2001
Form DA199.20, which is used to calculate the foreign currency usage of original equipment components received from other persons in the Southern African Customs Union (SACU), has been amended. In addition, new forms DA199.21, DA199.22 and DA199.23 have been created to facilitate the foreign currency usage calculation.
There were no tariff amendments published on 19 January 2001

Tariff amendments
published on
12 January 2001
The rate of duty on wheat and meslin has been reduced from 26.9c/kg to 19.6c/kg, whilst the rate of duty on wheat or flour has been reduced from 30% plus 40.3c/kg to 20% plus 29.4c/kg.
The provision for a rebate of the duty on preparations of cereals, flour or starch, glutenfree has been withdrawn.
A provision has been created for a full rebate of the duty on gluten-free preparations of wheat or wheaten flour.

Tariff amendments
published on
5 January 2001
The rates of duty on a number of products have been reduced in accordance with South Africa's SADC commitments.
The rate of duty on chocolate and sugar confectionery, containing cocoa has been reduced from 23% to 21%.
The general and EU rates of duty on tubes, pipes and hoses and fittings thereof, of plastics, have reduced from 17% to 16%.
The rate of duty on self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls, of alkyds or polyurethane, coated with glass microspheres has been reduced from 15% to free.
The general, EU and SADC rates of duty on motor vehicles, parts and accessories thereof and original equipment components are amended.

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