DUTY CALLS is your weekly look at changes in the South African tariff dispensation and amendments to 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.
Amendments to the Customs and Excise Act - 23 March 2001.
l The rate of duty on cane or beet sugar and chemically pure sucrose, in solid form, is increased from 40,1c/kg to 66,6c/kg. The tariff subheadings in question are 1701.11, 1701.12, 1701.91 and 1701.99.
l Provision is made, with retrospective effect to 3 November 2000, for a rebate of the full duty on stoppers of plastics, used in bottling of wine. The rebate item in question is 304.08/3923.50/01.06.
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