DUTY CALLS

Acrylic sanitary ware
duty
Comment on the application
for a proposed increase in
the ‘general’ rate of customs
duty on acrylic sanitary
ware, classifiable under tariff
subheading 3922.10, from
20% to 30% ad valorem is
due by 15 January 2016. The
applicant, Libra Bathroom
(Pty) Ltd, argued that
the main reason for the
application was to level the
playing field and to cushion
the domestic industry against
low-priced imports, to save
jobs and to bring the domestic
industry back to profitability.
In addition, the current
load shedding is hampering
production and productivity.
Import and Export
Control
The deletion of (i) Organic
composite solvents and
thinners, not elsewhere
specified or included;
prepared plant or varnish
removers: containing
methane, ethane or propane
chlorofluorocarbons (CFCs),
whether or not containing
hydrochlorofluoro-carbons
(HCFCs) (tariff subheading
3814.00.10); (ii) Containing
methane, ethane or
propane HCFCs, but not
containing CFCs (tariff
subheading 3814.00.20);
and (iii) Containing
carbon tetrachloride,
bromochloromethane or
1,1,1- trichloroethane (Methyl
chloroform) (tariff subheading
3814.00.30).
Export Value Rule
On 31 December 2015 the
South African Revenue
Service (Sars) announced the
insertion after rule 120.09 to
the Customs and Excise Act 91
of 1964 of the rule for currency
conversions for determining
value of goods exported or to
be exported.
Export Control –
Comment due
Comment on the
proposed amendments
of the September 2014
‘Exportation of Ferrous
and Non-Ferrous Waste
and Scrap Guidelines’ was
extended to 05 February 2016.
HS2017
Complementary
Amendments
The World Customs
Organisation (WCO) on
07 January 2016 announced
complementary amendments
to the Harmonised System
(HS) Nomenclature 2017
Edition. These include (i) the
replacement of the references
to the five-digit codes
‘0302.9’ and ‘0303.9’ in the
amendments to subheadings
0302.1, 0302.2, 0302.3,
0302.4, 0302.5, 0302.7,
0302.8, 0303.1, 0303.2,
0303.3, 0303.4, 0303.5,
0303.6 and 0303.8 by
references to the appropriate
range of six-digit codes,
ie, ‘0302.91 to 0302.99’
and ‘0303.91 to 0303.99’,
respectively; (ii) the alignment
between HS 2017 subheading
6304.20, which specifies that
the subheading covers ‘Bed
nets, of warp knit fabrics…’
and new subheading note 1 to
chapter 63 which refers to ‘…
articles made from fabrics…’.
The alignment will ensure that
there will not be any confusion
that the bed nets of subheading
6304.20 should be made ‘from
warp knit fabrics’; and (iii)
certain further amendments
to the nomenclature in respect
of heading 44.01 and certain
subheadings of chapter 44.
Tobacco Rule –
Comment due
On 11 December 2015 Sars
invited comment by 15
January 2016 on the insertion
of Rule 110.01 to the Act.
According to Sars, to improve
the operational information
available to it for anti-illicit
tobacco excise enforcement,
all tobacco manufacturing
equipment is required to be
fitted with functional sealed
counters.