DUTY CALLS

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