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.
In terms of rebate item 460.02/00.00/01.00 provision is made for a rebate of the full duty on sweet corn with retrospective effect to 22 January 2001. The description of the rebate item is 'potatoes, dried leguminous vegetable, cereals, oil seeds and sweet corn, verified by the Director-General: Agriculture that can only be used for planting or sowing'.
The provisional anti-dumping duty is imposed on locks, of base metal, with or without handles used for doors for buildings - tariff subheading 8301.40 - and handles of base metal, suitable for doors for buildings - tariff subheading 8302.41 imported from or originating in China. This duty is effective from 31 August 2001 up to and including 1 March 2002.
Under Section 120 of the Customs and Excise Act, 1964, the rules published in Government Gazette Notice R.1874 of 8 December 1995 are amended. The amendments relate to:
* The substitution of Rule 18.01(a)(i) - Removal of Goods in Bond (DA500 instead of DA570).
* The substitution of Rule 18.08. - Removal of Goods in Bond (DA500 instead of DA570).
* The substitution of Rule 38.01. - Entry of Goods and Time of Entry (The forms prescribed in the rules to be used for the entry of goods in terms of the Act).
More details are available on request.
The rebate item 640.03/195.00/01.05 has been amended to make provision for a refund on distillate fuel used for farming, mining, fishing and forestry with effect from 4 July 2001.
The provisions in respect of distillate fuel, rebate item 640.10 - 'notes for the purpose of rebate item 640.10/195.10.01.05' - are withdrawn.
Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
