Customs

HS2012 Vehicles, Aircraft, and Vessels Tariff Amendments

In an earlier issue we dealt with the World Customs Organisation (WCO) Harmonised System 2012 tariff amendments of Section XVI which relates to “Machinery and Mechanical Appliances, Electrical Equipment; Parts thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of such Articles”. Section XVI consists of two 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 XVII i.e. “Vehicles, Aircraft, Vessels and Associated Transport Equipment”. Section XVII consists of four tariff chapters, namely Tariff Chapter 86 – Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds; Tariff Chapter 87 – Vehicles other than railway or tramway rolling stock, and parts and accessories thereof; Tariff Chapter 88 – Aircraft, spacecraft, and parts thereof; and Tariff Chapter 89 – Ships, boats and floating structures. The first section deals with tariff subheadings to be deleted. Tariff subheadings 8714.11, and 8714.19 are affected. The second section deals with tariff subheadings to be created (new). Tariff subheading 8714.10 is affected. The third section deals with tariff subheadings whose scope will be modified. No tariff subheadings are affected.

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