DUTY CALLS

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.
Tariff amendment to the Customs and Excise Act - 26 April 2001
The general rate of duty on lysine and its esters and salts thereof, classifiable under tariff subheading 2922.4,1 is increased from free to 10% ad valorem. However, the rate of duty in respect of these products imported from the European Union (EU) and the Southern African Development Community (SADC) remains unchanged i.e. free of duty.
Please note that the rate of duty in the South African Harmonised Customs Tariff is divided into three categories depending on the country of origin namely: General, EU, and SADC.