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 Ð 14 June 2002 The European Union (EU) and the Southern African Development Community (SADC) rate of duty on red meat, edible offal and preparations of red meat is amended. The amendment of the description of tariff heading 19.l01 and the description of rebate item 460.25/19.01 has been amended to include gloats with effect from 1 January 2002. The rate of duty on electronic integrated circuits and microassemblies Ð digital, classifiable under tariff subheading 8542.21, which was indicated as 15%, is now being corrected to free of duty with retrospective effect to 1 January 2002. In respect of parts and accessories for photocopying apparatus, classifiable under tariff subheading 9009.09, the duty applicable under Part 1 and Part 2B have been aligned to correspond to each other, with retrospective effect to 1 January 2002. The anti-dumping duty on glass microspheres, imported from or originating in the United Kingdom, Austria, China, France and Germany is withdrawn. The tariff subheadings in question are 7019.20. The imposition of an anti-dumping duty on tubes, pipes and hollow profiles, welded, with an internal circular cross-sectional dimension of 15mm or more but not exceeding 150mm, of galvanised iron or non-alloy steel, commonly known as welded galvanised steel pipe, imported from or originating in India. The tariff subheadings in question are 7306.10, 7306.30 and 7306.90. A countervailing duty is imposed on tubes, pipes and hollow profiles, welded, with an internal circular cross-sectional dimension of 15mmm or more but not exceeding 150mm, of galvanised iron or non-alloy steel, commonly known as welded galvanised steel pipe, imported from or originating in India. The tariff subheadings in question are 7306.10, 7306.30 and 7306.90. Tariff subheading 3930.42 in respect of film of polymers of vinyl chloride, unplasticised, of a thickness not exceeding 0.125mm, for the manufacture of self-adhesive tape of tariff subheading 3919.19 is deleted and inserted under tariff subheading 3920.49 at a full rebate of the duty, with effect from 1 January 2002. The withdrawal of the rebate of the duty on paper impregnated with plastics for the manufacture of filter elements falling within tariff subheading 48111.3 is withdrawn and inserted under rebate item 4811.59. Response due Reduction in the duty on hand-drying apparatus, classifiable under tariff subheading 8516.33, from 20% ad valorem to free of duty. Response due by 21 June 2002. Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za
