Which tariff subheading (6 to 8-digits) attracts the highest rate of customs duty? We are looking for three answers. One for the highest ad valorem rate of customs duty, the second for the highest specific rate of customs duty, and the third for the highest formula duty (rated duty). Thank you to Gawie Booyse of Barloworld Logistics Africa (Pty) Ltd who supplied the correct answer. The first question relates to which tariff subheading (6 to 8-digits) attracts the highest rate of ad valorem rate of customs duty – tariff subheading 2008.20, the second for the highest specific rate of customs duty (which is still subject to debate), and the third for the highest formula duty (rated duty) – tariff subheadings 0405.10, 0405.20, 0405.90, 0406.10, 0406.20, 0406.30, 0406.40, 0406.90. You can still send us what you perceive the highest specific rate of customs duty to be. Please send your answers to customsbuzz@nowmedia.co.za, and in the title simply state “Highest Rate of Ordinary Customs Duty”. If you are interested in learning more about any of the articles in this week’s column, please send us an email with the headline of the article in the title.