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. Imposition of a provisional anti-dumping duty - 18 January 2002 Provisional anti-dumping duties (VB/104) are imposed up to and including 19 July 2002, in relation to certain self-copy paper imported from or originating in Belgium, the United Kingdom and Germany. The anti-dumping duties relate to tariff subheadings 4809.20 and 4816.20 as follows: * Self-copy paper, white, imported from Arjo Wiggins Belgium SA (6.3%). * Self-copy paper, white (excluding that imported from Arjo Wiggins Belgium SA (31.1%). * Self-copy paper, white (13.8%). * Self-copy paper, white, imported from August Koehler Papierfabrik AG (17.1%). * Self-copy paper, white (excluding that imported from August Koehler Papierfabrik AG) (20.9%). Imposition of a provisional anti-dumping duty - 18 January 2002 A change to the provisional anti-dumping duty (VB/103) are imposed, with retrospective effect to 9 November 2001, on plates, sheets, film, foil and strip, of polymers of vinyl chloride failing within tariff subheadings 3920.41 and 3920.42. These tariff subheadings are excluded from the payment of the provisional anti-dumping duty in those cases where the Board on Tariffs and Trade (Board) issues a certificate to confirm that the product or substitute thereof is not manufactured in the Southern African Customs Union (SACU). The anti-dumping duty relates to the following tariff subheadings: * 3919.90 - Germany (excluding that imported from Orafol Klebetechnik Gmbh Germany) (41.5%). * 3920.41 - Germany (130%). * 3920.42 - India (273%). * 3920.42 - The Netherlands (excluding that imported from Solvay Draka B.V.) (56.9%). * 3920.42 - Solvay Draka B.V., the Netherlands (2.3%). * 3920.42 - Thailand (excluding that imported from Charoen Pokphand Pretchemical Co Ltd (54.9%) * 3920.42 - Charoen Pokphand Petrochemical Co Ltd) (6.9%). * 3921.12 - India (64%) Explanatory notes to the Harmonised Commodity Description The South African Revenue Service (SARS) has announced that the 3rd edition (2002) of the ÒExplanatory Notes to the Harmonised Commodity Description and Coding SystemÓ issued by the World Customs Organisation (WCO) in Brussels will, in terms of section 47(8) of the Customs and Excise Act, 1964, become effective in South Africa on 1 January 2002. SARS releases Charter SARS has published amendments to its: * Client Charter * Mission Statement * Vision * Ethics and Code of Conduct for SARS Future columns will address the respective elements. Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za