DUTY CALLS

Acrylic blankets
dumping
On 08 April 2016 the
South African Revenue
Service (Sars) announced
the termination (with
retrospective effect from
03 February 2016) of
anti-dumping duties on
acrylic blankets, classifiable
in tariff subheading
6301.40, originating in or
imported from the People’s
Republic of China and
Turkey, by the deletion
of dumping items 211.14;
211.14/6301.40/08.06;
211.14/6301.40/06.06 and
211.14/6301.90/08.06.
The International Trade
Administration Commission
of South Africa’s (Itac)
reasoning and argument are
contained in its report 510.
Plastic sanitary ware
rebate
Sars on 08 April 2016
announced the creation of a
rebate provision (rebate item)
for acrylic sheet, classifiable
in tariff subheading 3920.51,
used in the manufacture of
sanitary ware of plastic.
Rebate item
307.02/3920.51/01.06 reads
‘Other plates, sheets, film,
foil and strip of poly(methyl
methacrylate), noncellular
and not reinforced,
laminated, supported or
similarly combined with
other materials, for the
manufacture of acrylic
sanitary ware classifiable in
tariff heading 39.22, in such
quantities, at such times and
subject to such conditions
as the International Trade
Administration Commission
may allow by specific permit.’
Itac’s reasoning and
argument are contained in its
report 515.
Self-adhesive tape
rebate
On 08 April 2016 Sars
announced the withdrawal,
effective on the date, of
the rebate item on plates,
sheets, film, foil and strips
of polymers of propylene,
biaxially oriented, classifiable
in tariff subheading 3920.20,
for the manufacture of selfadhesive
tape.
Rebate item
307.01/3920.20/01.06 reads
‘Plates, sheets, film, foil
and strip, of polymers of
propylene, biaxially oriented,
for the manufacture of selfadhesive
tape of subheading
3919.10’.
Itac’s reasoning and
argument are contained in its
yet unspecified report.
Coconut tariff
classification
Sars on 05 April 2016
provided details of the 01
April 2016 Supreme Court
of Appeal judgment of the
Commissioner for Sars versus
Coltrade International.
The judgement pertains to
customs duty levied under
Customs and Excise Act
1964, and specifically the
principles to be applied in
interpreting the schedule
to the Act to determine the
correct tariff to be applied
in respect of coconut milk,
coconut cream and coconut
powder – whether the tariff
subheading should be
2008.19.
Wheat and sugar duty
On 08 April 2016 Sars
announced that with effect
from 11 April 2016 the rates
of customs duty (with the
exception of the Southern
African Development
Community or SADC)
on wheat and wheaten
flour, classifiable in tariff
subheadings 1001.91 and
1001.99, would be increased
to 122.43c/kg, and those in
tariff subheadings 1101.00.10
and 1101.00.90 to 183.65c/
kg.
The reduction in the rates
of customs duty on sugar
(and sugars) classifiable in
tariff subheadings 1701.12,
1701.13, 1701.14, 1701.91, and
1701.99, to 239.5c/kg.
Duty Calls’ Watch List
Comment on the draft
Customs Control Act rules
2nd draft is due by
15 April 2016.