Customs

Garden Tools Dumping Duties

On 18 October 2013 the South African Revenue Service (Sars) announced an amendment to the anti-dumping 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 anti-dumping duties imposed are denominated in kilogram (kg), whilst the previous duties were denominated in units (u). Another issue of interest is that the proposed Sars tariff phase-downs for 2014 (see article in this column) indicate that as of 01 January 2014 the anti-dumping duties will apply to the following tariff subheadings, namely tariff subheading 8201.10.10 (spades and shovels, of a maximum blade width of more than 200mm but not exceeding 320mm); tariff subheading 8201.30.03 (picks); tariff subheading 8201.30.90 (rakes with more than 8 prongs); and tariff subheading 8201.90.20 (forks, with a prong length exceeding 150mm (excluding forks with 8 or more prongs).

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