Oleoresins and dairy
spread
On 25 August the South
African Revenue Service (Sars)
announced the substitution of
tariff subheading 3301.90.20
‘Extracted oleoresins obtained
from extraction of opium’ and
tariff subheading 3301.90.30
‘Extracted oleoresins obtained
from extraction of liquorice’
for which the ‘general’ and
Mercosur rate of customs duty
is 12% ad valorem.
The insertion of tariff
subheading 0405.20.10
‘Dairy spreads – with a milk
fat content of 39 per cent or
more but less than 75 per cent’,
for which the general, EU,
EFTA and Mercosur rate
is 500c/kg with a maximum
of 37%, whilst for SADC it is
free. The insertion of tariff
subheading 0405.20.90
‘Dairy spreads: Other’, for
which all rates of duty are
500c/kg with a maximum of
79%, whilst SADC is free.
The tariff amendments
serve to give effect to technical
corrections to the Southern
African Customs Union
(Sacu) tariff structure as well
as to adjust the customs duty
structure of the World Trade
Organisation (WTO) bound
rate.
The reasoning is in
the International Trade
Administration Commission
of South Africa (Itac) Report
554.
Motor vehicle tariff
Sars on 25 August announced
the substitution of tariff
subheading 8704.21.75 ‘Other,
with an engine capacity
not exceeding 1 000 cm3
(excluding the vehicles of
subheading 8704.21.77)’
in order to amend the
description to engine capacity
to not exceed 1000 cm3.
The substitution of item
126.04.02/8704.21.75 ‘Other,
with an engine capacity
not exceeding 1 000 cm3
(excluding the vehicles of
subheading 8704.21.77)’
as a consequence of the
amendment of the description
of tariff subheading
8704.21.75.
The substitution of item
153.04.15/8704.21.75 ‘Other,
with an engine capacity
not exceeding 1 000 cm3
(excluding the vehicles of
subheading 8704.21.77)’
as a consequence of the
amendment of the description
of tariff subheading
8704.21.75.
The reasoning is in Itac
Report 543.
Gas stoves tariff
On 25 August Sars
announced the substitution
of tariff subheading
7321.11 ‘For gas fuel or for
both gas and other fuels:’
and insertion of tariff
subheadings 7321.11.10
‘Stoves for gas fuel, having
two or more plates with
gas burners and a gas oven
with a gross capacity not
exceeding 100 litres’ and
7321.11.90 ‘Other’ to increase
the rate of customs duty on
certain stoves for gas fuel
from 15% to 30%.
The reasoning is in Itac
Report 534.
Dumpers tariff
Sars on 25 August
announced the substitution
of tariff subheading
9801.00.40 ‘For motor
vehicles for the transport
of goods of heading 87.04,
of a vehicle mass not
exceeding 2 000 kg or of a
GVM not exceeding 3 500
kg per chassis fitted with
a cab (excluding shuttle
cars and low construction
flame-proof vehicles, for
use in underground mines
and off-the-road logging
trucks; excluding tyres)’ to
make provision for dumpers
for off-highway use of less
than 50 tons under the
Automotive Production and
Development Programme
(APDP).
Sars also announced the
substitution and deletion
of various notes and rebate
items (317.03/98.01/07.04)
in order to make provision
for dumpers for off-highway
use of less than 50 tons
under the APDP.
The reason is in Itac
Minute M07/2016.
