Garden Tools Dumping Duties On 18 October 2013 the South African Revenue Service (Sars) announced an amendment to the antidumping duties (Schedule No.2 Part 1 of the Customs and Excise Act) as a result of a Sunset Review on spades and shovels, of a maximum blade width of more than 200mm but not exceeding 320mm (tariff subheading 8201.10); picks (tariff subheading 8201.30); rakes with more than 8 prongs (tariff subheading 8201.30); and forks with a prong length exceeding 150mm (excluding forks with 8 or more prongs) originating in or imported from the People’s Republic of China. The anti-dumping duties are effective from 18 October 2013. It is interesting to note that the rates of antidumping duties imposed are denominated in kilograms (kg), whilst the previous duties were denominated in units (u). Laminates of Phenolic Resin Sars announced on 18 October 2013 the deletion of tariff subheading 3921.90.05 (Laminates of phenolic resins with a basis of paper or textile fibre, thermosetting); and the insertion of tariff subheading 3921.90.07 (Laminates of phenolic resins with a basis of paper, thermosetting) and tariff subheading 3921.90.09 (Laminates of phenolic resins with a basis of textile fibre, thermosetting). All the rates of customs duty are free, with the exception of the “General” rate of customs duty on tariff subheading 3921.90.09, which is set at 10% ad valorem. The rates of duty are effective from 18 October 2013. 2014 Dumping Amendments One of the Schedules published in the 01 January 2014 amendments is the anti-dumping duties (Schedule No.2 Part 1 to the Act). According to the explanatory memorandum, to optimise the effectiveness of the Tariff Management System (TMS), Sars has embarked on an 8-digit level alignment of the schedule. A quick analysis of the proposed amendments, using Sars’ own Schedule No.2 Part 1 (dated 2013-10- 17) highlights a few issues which you might want to take account of, specifically if the products in question relate to your products. There are no 8-digit tariff subheadings for the current 6-digit tariff subheadings proposed in the Schedule namely: 0703.20 (garlic), 3207.40 (glass frit), 3823.13 (tall oil fatty acids), 5503.20 (staple fibres of polyester), 6301.40 (blankets), 6809.11 (plaster board), 7009.91 (unframed mirrors), 7315.82 (welded link chain), and 7324.10 (stainless steel sinks). They all only have 6-digit tariff headings in Schedule No.1 Part 1 of the Act (Ordinary Customs Duty), except for tariff subheading 7315.82, which is subdivided in 8-digit tariff subheadings 7315.82.01, 7315.82.03, 7315.82.05, and 7315.82.07, and 7315.82.90. Comments due by 29 October 2013. 01 January 2014 Amendments In an earlier column you were informed of Sars’ proposed amendments for 01 January 2014 on which comment is due by 29 October 2013. On 17 October 2013 Sars announced that two documents had been replaced due to new information received.
