On 01 December 2021, the International Trade Administration Commission of South Africa (ITAC) called for comment on the proposed increase in the ‘General’ rate of customs duty on “dumpers designed for off-highway use: other”, classifiable in tariff subheading 8704.10.90 from free of customs duty to 10% ad valorem, by way of creating a new 8-digit tariff subheading 8704.10.30 to provide for:
The Creation of a New 8-Digit Subheading 8704.10.20, With No Duty Implication:
“Articulated dumpers with G.V.M. not exceeding 50t, as defined in Additional Note 5 to Chapter 87”.
The Amendment of Subheading 8704.10.25:
“Other, with a G.V.M not exceeding 50t”.
The Insertion of an Additional Note 5 To Chapter 87:
“For the purposes of tariff subheadings 8704.10.20 and 8704.10.30, articulated dumpers are vehicles consisting of two distinct sections namely, a two-wheeled motor-driven front chassis and a two- or four- wheeled rear chassis connected to one another by a pivoting articulation joint for steering.”
Comment is due by 14 December 2021.
The application was lodged by Bell Equipment Company SA (Pty) Limited who reasoned that:
- Following the publication of the application for an increase in the “General” rate of customs duty applicable on “Dumpers designed for off-highway use: Other” from free of duty to 10% ad valorem in the Government Gazette of 29 January 2021, submissions received from the interested party indicated, amongst other things, that the scope of the application, as published, was too broad and that it covered other products which are not made locally.
- Subsequently, in an attempt to narrow the scope of application, new proposed tariff descriptions were provided by the South African Revenue Service (SARS) and a revised application was submitted to ITAC by Bell Equipment Company.
- This notice, therefore, serves to replace the requested tariff amendment initially published in the Government Gazette of 29 January 2021.
The Notice is accessible at :
https://www.gov.za/sites/default/files/gcis_document/202112/45571gen702.pdf WCO Capacity Building activities for Members requesting assistance in this area.