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.
Tariff amendments -
26 October 2001
Tariff subheading 8703.21.60 in respect of vehicles, of a cylinder capacity not exceeding 1000cm3, with motorcycle-type handlebars and hand-operated controls is withdrawn.
The rate of duty on motor vehicles, (excluding hearses) fitted with engines, of a vehicle mass not exceeding 600 kg, classifiable under tariff subheading 8703.33.70, are equalised at 0%.
The rate of duty on other motor vehicles of a vehicle mass not exceeding 600 kg, classifiable under tariff subheading 8704.21.70, are equalised at 0%.
The rate of duty on other motorised vehicles, (excluding off-the-road logging trucks and three-wheeled vehicles) of a vehicle mass not exceeding 600 kg, classifiable under tariff subheading 8704.31.70, are equalised at 0%.
Provision 317.06/4011.10/01.06 for a rebate of the full duty on new pneumatic tyres, of rubber, identifiable for use solely or principally with motor vehicles of a vehicle mass not exceeding 600 kg, has been created.
Provision 317.06/8708.40/01.06 for a rebate of the duty on gearboxes identifiable for use solely or principally with motor vehicles of a vehicle mass not exceeding 600 kg, has been created.
Tariff amendments -
25 October 2001
Under Section 49(1)(a)(iv) of the Customs and Excise Act (Act) 1964, the General Notes to Schedule No.1 have been amended to account for the United Republic of Tanzania and the Republic of Mozambique who have submitted their Instruments of Implementation. Accordingly they will implement the Protocol on Trade (Protocol) in the Southern African Development Community (SADC) with effect from 1 July 2001 and 31 July 2001 respectively.
In accordance with the provisions of Article 10 of the Amendment Protocol in the SADC the member countries and the respective implementation dates of the said Protocol are: Botswana (1 December 2000), Lesotho (1 November 2000), Malawi (1 May 2000), Mauritius (1 September 2000), Mozambique (31 July 2001), South Africa (1 September 2000), Swaziland (1 October 2000), Tanzania (1 July 2001), Zambia (5 March 2001) and Zimbabwe (1 May 2000).
This leaves 10 of the 11 SADC member countries that have committed themselves to the creation of a Free Trade Area (FTA), with the exclusion of Namibia. The other 3 SADC member countries have indicated that they would commit to an FTA at a later stage.
Tariff applications - response due
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. 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% ad valorem or 200c/kg. Response due by 16 November 2001.
No anti-dumping application requires public comment
