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. No liability is accepted for errors or omissions.
The rates of duty on inner tubes (excluding those of
a kind used on bicycles, motorcycles and aircraft), classifiable under tariff
subheadings 4013.10 and 4013.90, are reduced to free of duty. Prior to the amendments the rates of duty were as follows: general rate - 25%, the European Union (EU) - 20% and the Southern African Development Community (SADC) - 17%.
The general rate of duty and the EU rate of duty on paper and paper products classifiable under tariff heading 4810.12 and tariff subheadings 4801.00.10, 4801.00.20, 4805.60.90, 4805.70.90 and 4805.80.90 is reduced from 9% to 8%.
The specific provisions for McPherson struts and McPherson strut inserts or cartridges and parts thereof, and on suspension shock absorbers are transposed from tariff subheading 8708.80 to 8708.99. The general rate of duty on such goods falling within tariff subheading 8708.99 is now 5%.
Rebate item 307.01/39.
17/01.04 in respect of a rebate of the duty on seamless tubes of polymers of ethylene, heat shrinkable, of polyamides and of polymers of vinylidene chloride, unprinted, for the manufacture of printed products identifiable for finishing into food or sausage casings (excluding bags for packing or prepared foodstuffs) is withdrawn.
The provisional anti-dumping duty on wooden doors, classifiable under tariff subheading 4418.20, imposed on 4 May 2001 has been substituted with retrospective effect to 14 August 2001. The effect of this amendment is that wooden doors imported by Interwil (Pty) Ltd is excluded from the anti-dumping duty on such doors imported from Indonesia.
Rebate of the customs duty on crude linseed oil for the manufacture of alkali refined linseed, modified linseed and putty oils. Response due by August 31, 2001.
Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
