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.
Amendments to the Customs and Excise Act - 5 October 2001
An amendment to the dimension stipulated in rebate item 316.01/7604.21/01.06 in respect of a rebate of the duty on certain hollow profiles of aluminium alloys, for the manufacture of condensers and evaporators for motor vehicle air conditioner equipment, is amended with retrospective effect to 1 July 1999.
The previous dimensions were stipulated as '... of an inside diameter exceeding 12.5mm ...', and have been replaced with '... of a maximum cross-sectional dimension not exceeding 370mm
No Tariff applications or anti-dumping application requiring public comment.
Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
