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
- 1 February 2002
Tariff subheading 8703. 21.60 has been inserted
to make provision for vehicles, with spark ignition engines of a cylinder capacity not exceeding 1 000cm3, with motorcycle- type handlebars and hand-operated controls. This tariff subheading is reinstated with retrospective effect to 26 October 2001.
Tariff amendments
- 30 January 2002-02-01
The general rate of duty i.e. Most Favoured Nation (MFN) and the European Union (EU) rate of duty
on certain paper products i.e. Chapter 48, is reduced from 8% to 7% and also to incorporate the amendments to the Harmonised System Nomenclature recommended by the World Customs Organisation (WCO).
Anti-dumping investigation - 9 January 2002
A notice in respect of
the investigation into the alleged dumping of clear float glass originating in or imported from Indonesia. The petition was lodged by PFG Building Glass, the domestic manufacturer of the product under investigation in the Southern African Customs Union (SACU). Response due by 8 February 2002.
Tariff applications
- 18 January 2002
Rebate of the duty on leather of bovine or equine animals, without hair on, parchment dressed or prepared after tanning (excluding full grain and full grain split) at a rate of duty of 10% ad valorem, for the manufacture of footwear.
Reduction of the rate
of duty on timing belts, being endless synchronous belts of a circumference exceeding 60cm but not exceeding 1 500cm, from 15% ad valorem to free of duty.
Reduction of the rate of duty on supportive-knee caps, ankle guards and wrist bands, elastic or rubberised, from 30% ad valorem to free of duty.
Response due 1 March 2002.
Revision of the tariff
dispensation on black tea - 18 January 2002
The Board on Tariffs and Trade (Board) has decided to revise the customs tariff
dispensation on black tea, which provides for a rate of duty of 400c/kg. The rebate dispensation with respect to Malawi and Zimbabwe is reviewed simultaneously with the revision of the duty. The Board can, however, depending on the outcome, of the investigation, recommend rates of duty that are higher than the current prevailing rate of duty.
Response due 1 March 2002.
Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
