Duty Calls

Propylene Polymers
Tariff
On 19 May the
International Trade
Administration
Commission of South
Africa (Itac) announced
an investigation into
the proposed increase
in the “general” rate of
customs duty on biaxially
oriented polymers of
propylene (excluding that
which is self-adhesive on
both sides), of a width
not exceeding 200 mm,
classifiable in tariff
subheading 3919.10.43
from 10% to 20% ad
valorem.
The increase in the
rate of duty is through
the amendment of the
description of tariff
subheading 3919.10.43
to “Of biaxially oriented
polymers of propylene
(excluding that which
is self-adhesive on both
sides)”, and of tariff
subheading 391910.47 to
“Other biaxially oriented
polymers of propylene,
self-adhesive on both
sides”.
The duty on selfadhesive
biaxially oriented
polymers of propylene,
classifiable in tariff
subheading 3919.10.47,
will remain unchanged at
10% ad valorem.
The application was
lodged by Sicad SA (Pty)
Ltd who reasoned that
similar products, which
did not add value to the
Southern African Customs
Union (Sacu) market,
were imported at cheaper
prices, and that some of
the similar products were
imported under a tariff
subheading that was free
of duty.
Comment is due by 16
June.
Electronic
Declarations Rule
The South African
Revenue Service (Sars)
on 19 May announced
the amendment of the
electronic declaration
rule – Rule 101A.12 to the
Customs and Excise Act,
1964 (DAR/168) – effective
on 20 May.
The draft rule was
published by Sars on
17 August 2016, for
comment by 30 August
2016, and was formalised,
unamended, to read “For
the purposes of paragraph
15 of the agreement, where
the Commissioner, either
by paper document or
electronic communication,
on the date preceding the
date of publication in the
Gazette gives notice of an
amendment to any tariff
heading or item of any
Schedule, a registered user
may not submit a clearance
declaration giving effect
to that amendment before
00.00 on the date of
publication.”
Customs Duty Act,
2014 Workshop
Sars will hold a workshop
on 29 May providing an
overview of the proposed
deferment rules (10:00
to 11:00), and on the
comments received on the
second draft rules to the
Customs Duty Act, 2014
(11:00 to 14:00). You can
confirm your attendance
by 26 May with the normal
two representatives per
company applying.
Duty Calls’ Watch List
Comment on the Davis Tax
Commission’s investigation
on the possible introduction
of wealth taxes is due by 31
May, and on the proposed
reduction in the ‘general’
rate of customs duty on
thermal transfer printing
ribbons in cartridges, and
the proposed creation of
temporary rebate facilities
on structural steel is due by
26 May.