Duty Calls

EU SADC EPA Bilateral Safeguard Guidelines

On 29 March the International Trade Administration Commission of South Africa (Itac) published its “ Guidelines and Conditions Pertaining to a Bilateral Safeguard Application in the Economic Partnership Agreement (EPA) between the European Union (EU) Member States and the Southern African Development Community (SADC) Member States. ”

Aluminium tariff increase

Itac on 29 March published a tariff application for the proposed increase in the “ general ” rate of customs duty on certain aluminium plates, sheets, strips and foil products, classifiable in tariff headings 76.06 and 76.07, from free of duty to the World Trade Organisation (WTO) bound rate of 15% ad valorem. Comment is due by 12 April.

Crystalline silicon photovoltaic tariff increase

On 29 March Itac published an application for an increase in the “ general ” rate of customs duty on crystalline silicon photovoltaic modules or panels, classifiable in tariff subheading 8541.40.10, by creating an 8-digit tariff subheading, from free of duty to 10% ad valorem. Comment is due by 12 April.

Top loader washing machines tariff increase

Itac on 29 March announced a proposed increase in the “general” rate of customs duty on fully automatic top loader washing machines, each of a dry linen capacity not exceeding 10kg, classifiable in tariff subheading 8450.11, from free of duty to 30% ad valorem. Comment is due by 12 April.

Caustic soda rebate – Guidelines and rules

On 29 March Itac published “ Guidelines, Rules and Conditions pertaining to caustic soda imported in terms of Rebate Items 306.15/2815.12/01.06 and 306.15/2815.12/02.06 for the extraction of copper and nickel ”.

Internal Administrative Appeal Rules – Postponed

On 29 March the South African Revenue Service (Sars) announced that the implementation of the Internal Administrative Appeal (IAA) amendment Rules to the Customs and Excise Act, 1964, which were scheduled for introduction on 01 April, had been postponed to 01 December.

General Fuel Levy and RAF amendment

Sars on 29 March announced an increase in fuel, an amendment to the Road Accident Fund (RAF), and an amendment to the diesel refund provisions, effective from 03 April.

Computer tariff amendment

Sars on 29 March announced the insertion, with effect from 01 April, of 8-digit tariff subheadings to provide for computers with a screen size exceeding 45cm as well as gaming consoles with images produced on any external screen.

Cake wheat flour tariff amendment

On 29 March Sars announced the amendment of the cake wheat tariff, effective from 01 April.

Sanitary towels tariff amendment

Sars on 29 March announced a tariff amendment for sanitary towels (pads), tampons and napkin liners for babies, effective from 01 April.

‘Luxury tax’ on computers and gaming consoles

On 29 March Sars announced the imposition of ad valorem excise duty on computers and gaming consoles, effective from 01 April.

Health promotion levy

On 29 March Sars announced an increase in the health promotion levy, effective from 01 April.