DUTY CALLS is your weekly look at changes in the South African tariff dispensation and amendments to Customs and Excise legislation. No liability is accepted for errors or omissions.
Amendments 22 June 2001 (Adjustments in terms of the EU and SADC Trade Agreement)
The general rate of duty on motor vehicles has been amended from 42.5% to 43.5%. Certain of the European Union (EU) and Southern African Development Community (SADC) rates of duty are also adjusted in terms of the respective agreements. The tariff headings in question are 87.01, 87.02, 87.03, 87.04, 87.06 and 98.01.
(Please note that the South African Harmonised Tariff has three rates of duty i.e. 'General rate', 'EU rate' and 'SADC rate'.)
Amendments 22 June 2001 (General)
Provision is made for rebate of the full duty on polymers of polylene and ethylene, in primary forms, plates, sheets, film, foil and strip, of cellular plastics (excluding those of polyethylenephthalates, other condensation, polycondensation and poly-addition products and polymers of ethylene) and tubular metal needles for the manufacture of disposable hypodermic syringes for export. The rebate items in question are 390.01/39.01/01.04, 390.01/39.02/01.04, 390.01/3921.19/01.04, 390.01/9018.32/01.04.
Amendments 22 June 2001 (Change to notes to Rebate Item)
The substitution of Note 11 to rebate item 317.04 'Industry: Specified motor vehicles'. The note now reads as follows: 'ÒDuty free allowancesÓ means 27 per cent of the value for duty
free allowances purposes as defined in Note 12 plus
in respect of each motor
vehicle of a value for duty free allowance purposes of less than R48 048, 0,0015 per cent per R1 value in respect of each R1 less than
R48 048.Ó
Amendments 22 June 2001 (Anti-dumping duty withdrawn)
The provision for anti-dumping duty on acetaminophenol, item 206.02/ 2924.29/01.06 imported from or originating in Singapore, is withdrawn. The rate of anti-dumping duty was 434c/kg.
SARS announced the following changes:
l By the deletion of Forms DA25, DA26, DA28 and DA29.
l By the substitution in the Schedule to the Rules for form DA550 with a new form.
l By the insertion of new forms DA551 and DA554 in the Schedules to the Rules.
l By the substitution for rule 202.01/03(a) of the following: - '(a) be printed lenghtwise'.
More information is available on request.
Tariff application - 15 June 2001
The proposed amendment of the article description of the existing tariff heading 82.09 'plates, sticks, tips and the like for tools, unmounted or cerments' with the following:
8209.00.10 'of tungsten carbide whether or not clad, plated or coated with other metals, for cutting tools for use with machine tools for working metal or metal carbides'.
8209.00.20 'other, of tungsten carbide, whether or not clad, plated or coated with other metals'.
8209.00.90 'other'.
The intention of the proposed amendment is to prevent the abuse of the existing tariff provisions. The effect of the proposed amendment will be that all tungsten carbide inserts will be classifiable under tariff subheadings 8209.10 or 8209.20 instead of tariff subheading 8209.90.
Response due by 27 July 2001.
Tariff applications - Still time to comment
The proposed increase
in the customs duty on roasted or otherwise cooked, whether or not shelled or broken, classifiable under tariff heading 12.02, from free of duty to 10 per cent ad valorem.
Response due by 20 July 2001.
The removal of certain tariff subheadings with regards to pre-vulcanised latex; the removal of a number of rebate provisions in respect of electrical generators, insulated electric wire, electric insulating products, transistors and electric integrated circuits; and the reduction of the duty on cylinder liners and sleeves suitable for use solely or principally with spark ignition internal combustion piston engines from 20 per cent ad valorem to free of duty.
Response due by 29 June 2001.
Anti-dumping application - Still time to comment
A notice appeared in respect of a final determination of the investigation into the alleged dumping of aluminium conductor steel reinforced (ASCR) originating in or imported from India and Bahrain and/or the alleged subsidised export of ASCR originating in or imported from India.
Readers interested in responding to this application should do so by no later than 25 June 2001.
