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 - 12 October 2001 The European Union (EU) and the Southern African Development Community (SADC) rates of duty on certain products classifiable in Chapter 22 (beverages, spirits and vinegar), 23 (residue and waste from the food industries; prepared animal fodder) and 24 (tobacco and manufactured tobacco substitutes) are amended with retrospective effect to 1 January 2001. The SADC rate of duty on worn clothing is amended from 60% to 60% or 2 500c/kg. [Please note that the South African Harmonised Tariff has three rates of duty i.e. 'General rate', 'EU rate, and 'SADC rate'.] Removal of anti- dumping duties - 12 October 2001 Provision 207.01/3920.42 for an anti-dumping duty on polyvinyl chloride cling film (PVCCF), imported from or originating in the Republic of China (Taiwan) and France are withdrawn. The rates of anti-dumping duty were 371c/kg for Taiwan and 130c/kg for France. The current rates of customs duty are 15% (general), 15% (EU) and free (SADC). Provisions 207.02/40.13/01.04, 207.02/40.13/02.04 and 207. 02/40.13/03.04 for anti-dumping duty on inner tubes of rubber, imported from or originating in the Republic of Korea, are withdrawn. The respective rates of anti-dumping, dependent on company of export, were 7.6%, 8.8% and 57.7%. The rates of duty for tariff subheading 4013.10 and 4013.90.90 are 25% (general), 20% (EU) and 17% (SADC), whilst the rates of duty on tariff subheadings 4013.20 and 4013.90.20 are free for all three categories. Tariff applications - 5 October 2001 An increase in the rate of duty on air-release and vacuum break valves, classified under tariff subheading 8481.80.90, from free of duty to 15% ad valorem. The application was lodged by Mulric-Hydro Projects (Pty) Ltd trading as Vent-O-Mat. Response due by 16 November 2001. Reduction in the rate of duty on fish blocks, classifiable under tariff subheadings 0304.20.90 and 0304.90.90, with a rate of duty of 25% or 200c/kg by the creation of the following: l Fish blocks of a mass between 7kg and 8kg, rectangular, blocks, frozen, consisting of fish pieces, minced fish, free of plastic interleaving (excluding blocks containing bones). l Fish blocks of a mass between 7kg and 8kg, rectangular, blocks, frozen, consisting of fish pieces, fish fillets, free of plastic interleaving (excluding blocks containing bones). The application was lodged by the South African Deep-Sea Trawling Industry Association, who contend that the industry is experiencing shortages of the product. Response due by 16 November 2001. No anti-dumping application requires public comment. Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
