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Customs

New frozen potato chips tariff subheadings

Publish Date: 
31 May 2016

On 26 May the South African Revenue Service (Sars) published amendments to the Ordinary Duties in Part 1 of Schedule No1 to the Customs and Excise Act, 1964, to provide for new tariff subheadings on frozen potato products.

It relates to the deletion of tariff subheadings 2004.10.20 (--- Chips or French fries); and 2004.10.90 (--- Other); and the insertion of tariff subheadings 2004.10.2 (-- Chips or French fries); 2004.10.21 (--- Prepared by blanching in water and prevented from discolouration by blanching in oil, frozen but not further prepared or processed (whether or not containing added dextrose); 2004.10.29 (--- Other); 2004.10.9 (-- Other); 2004.10.91 (--- Wedges or other cuts or slices and whole potatoes, prepared by blanching in water and prevented from discolouration by blanching in oil, frozen but not further prepared or processed (whether or not containing added dextrose; and 2004.10.99 (--- Other).

Frozen potato chips safeguard

Sars on 26 May published an amendment of Part 3 of Schedule No 2 to the Act, 1964 (Safeguards) through the deletion of Safeguard Item 260.02/2004.10.20/01.08 and the insertion of Safeguard Item 260.02/2004.10.2/01.07, as a consequence of the Ordinary Duties amendments.

The insertion is up to, and including 04 June 2016, whereafter the safeguard duty will lapse.

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