In an earlier issue we dealt with the World Customs Organisation (WCO) Harmonised System 2012 tariff amendments to Section XIII relating to “Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware”. Section XIII consists of three tariff chapters that will be introduced on 01 January 2012 to the Harmonised System Nomenclature, also known as the South African Tariff Book. In this article we will focus on the tariff amendments to Section XIV i.e. “Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles thereof; Imitation Jewellery; Coin”. Section XIV consists of one tariff chapter, namely Tariff Chapter 71 – Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin. The first section deals with tariff subheadings to be deleted, which does not affect Tariff Chapter 71. The second section deals with tariff subheadings to be created (new), which does not affect Tariff Chapter 71. The third section deals with tariff subheadings whose scope will be modified, which does not affect Tariff Chapter 71.