On 12 October the South African Revenue Service (SARS) called for comment on various technical tariff headings/subheadings amendments to Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 “Ordinary Customs Duty” to create separate 8-digit tariff subheadings classifiable in Tariff Chapters 44, 72 and 94, on which comment is due by 09 November.
Explanatory Note
Amendment of Part 1 of Schedule No.1 to the Act,
The South African Furniture Institute (SAFI) requested the creation of 8-digit tariff subheadings in Tariff Chapters 44, 72 and 94. Tariff Chapter 44 is a request for separate 8- digit tariff subheadings for particle board of wood coated, covered or laminated with melamine. In Tariff Chapter 72 the request is for the creation of 8-digit tariff subheadings for wires coated or plated copper with a diameter of 1.30mm or more but not exceeding 4.88mm, consisting of a carbon content greater than 0.4% but not exceeding 0.85%. In addition, SAFI requested the creation of separate 8-digit tariff subheadings under tariff headings 94.01, 94.03 and 94.04. The reason for the split is to enable gathering of statistics and to curb illegal importation through a refined structure.
A distinction has now been made to provide for the different coatings of particle board under tariff headings 44.10; 44.11.
The following subheadings are inserted:
4410.11.2 Coated, covered or laminated:
4410.11.21 With melamine
4410.11.25 With other plastics
4410.11.29 Other
4411.12.2 Coated, covered or laminated:
4411.12.21 With melamine
4411.12.25 With other plastics
4411.12.29 Other
4411.13.2 Coated, covered or laminated:
4411.13.21 With melamine
4411.13.25 With other plastics
4411.13.29 Other
4411.14.2 Coated, covered or laminated:
4411.14.21 With melamine
4411.14.25 With other plastics
4411.14.29 Other
4411.92.1 Coated, covered or laminated:
4411.92.11 With melamine
4411.92.15 With other plastics
4411.92.19 Other
4411.92.99 Other
4411.93.1 Coated, covered or laminated:
4411.93.11 With melamine
4411.93.15 With other plastics
4411.93.19 Other
4411.93.99 Other
4411.94.1 Coated, covered or laminated:
4411.94.11 With melamine
4411.94.15 With other plastics
4411.94.19 Other
4411.94.99 Other
The following subheadings are deleted:
4410.11.20 Coated, covered or laminated
4411.12.20 Coated, covered or laminated
4411.13.20 Coated, covered or laminated
4411.14.20 Coated, covered or laminated
The following subheadings are inserted:
7217.10.10 Of a diameter of 1,30 mm or more but not exceeding 4,88mm, containing by mass of more than 0.4% carbon but not exceeding 0,85% and a tensile strength of 1 400 Mpa or more but not exceeding1 750 Mpa
7217.10.90 Other
7217.30.1 Plated or coated with copper:
7217.30.11 Of a diameter of 1,30 mm or more but not exceeding 4,88 mm, containing by mass of more than 0,4% carbon but not exceeding 0,85% and a tensile strength of 1 400 Mpa or more but not exceeding 1 750 Mpa
7217.30.19 Other
The following subheading is deleted:
7217.30.10 Plated or coated with copper
The amendments to Chapter 94 are substantial and cover a variety of newly created subheadings.
The Explanatory Memorandum and the draft amendments are accessible at:
Story by: Riaan de Lange