DUTY CALLS is your weekly look at changes in the South African tariff dispensation and amendments to Customs and 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 amendments to the Customs and Excise Act - 3 August 2001 Application for Tax Clearance Certificate (Tenders) In the column of 27 July 2001 the South African Revenue Service (SARS) announced the release of the application form for a 'Tax Clearance Certificate in respect of Foreign Investments". This week SARS announced the release of the application form for a 'Tax Clearance Certificate in respect of Tenders'. Tariff application - Still time to comment Amendment of rebate item 310.02 to include polyethylene glycol (PEG), classifiable under tariff subheading 3404.20 with the rate of duty of 15% ad valorem, which is used in the manufacture of specialised coated paper and paperboard. Response due by 24 August 2001. Revision of the duty on beans in airtight metal containers, classifiable under tariff subheading 2005.51 and 2005.59, with a rate of duty of 4.15c/kg. Response due by 10 August 2001. Amendment of rebate item 307.09 to include butadiene styrene rubber latex, classifiable under tariff subheading 4002.11.90, with the rate of duty of 10% ad valorem, for the manufacture of compounded rubber, vulcanised in primary form. Response due by 10 August 2001. Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
