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. This is the first column of the year and includes the tariff amendments from 13 December 2001. No Tariff amendments - 4 and 11 January 2002 Tariff amendments - 31 December 2001 The European Union (EU) and the Southern African Development Community (SADC) rates of duty and recommendations made by the World Customs Organisation (WCO) on textiles and articles thereof are amended with effect from 1 January 2002. The tariff chapters in question refer to 51 and 63 i.e. clothing and textiles. Tariff amendments - 28 December 2001 The rate of customs duty on wheat or meslin flour, classifiable under tariff subheading 11.01, has been amended. The general rate of duty is 10% plus 29.4c/kg, EU 10% plus 29,4c/kg and SADC 10%. Tariff amendments - 21 December 2001 The general and EU rate of duty on tubes and pipes, aluminium and aluminium alloys is reduced from 5% ad valorem to free and tariff subheadings nos 7608.20.15 and 7608.20.90 are consolidated in tariff subheading 7608.20. The rebate provisions on seamless and seam-welded tubes and pipes, of aluminium and aluminium alloys for the manufacture of engine radiators and hot air distributing units are withdrawn. The rebate items in question are 316.01/7608.20/01.06, 317.06/7608.20/01.06 and 317.06/7608.20/02.06. The rate of duty on telephone sets classifiable under tariff subheadings 8517.11 and 8517.19, is decreased from 12.5% to 10%. The EU and SADC rates of duty are adjusted accordingly. The rate of duty on parts of telephone sets, classifiable under tariff subheading 8517.90, is decreased from 12.5% to 10%. The EU and SADC rates of duty are adjusted accordingly. The general and EU rate of duty on cards incorporating a magnetic stripe, classifiable under tariff subheadings 8523.30 and 8524.60, is reduced from 10% to 5%, with effect from 1 January 2002. Tariff application requiring public comment A notice in respect of the proposed rebate of the customs duty on 100% spun polyester yarn, classifiable under tariff subheading 5509.22, for the manufacture of sewing thread of man-made staple fibres, whether or not put up for retail sale. Response due by 18 January 2002. Imposition of countervailing duty - 28 December 2001 A countervailing duty is imposed, with retrospective effect to 30 July 2001, on printed and dyed bed linen, classifiable under tariff subheading 6302.2 and 6302.3, imported from or originating in Pakistan. Withdrawal of an anti-dumping and countervailing duty - 13 December 2001 The provisional anti-dumping and countervailing duty imposed on 6 July 2001 on footwear, classifiable under tariff subheadings 6403.59 and 6403.99, imported from India has been withdrawn. No anti-dumping application requires public comment. Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
