On 17 March the South African Revenue Service (Sars) announced the insertion, deletion and substitution of various tariff subheadings under tariff headings 39.07 to align the 8-digit tariff subheading structure for Poly (ethylene terephthalate) with the Harmonised System (HS) for 2017.
The deletion of (i) tariff subheading 3907.69.91 ‘’- - - Virgin”, the rates of customs duty are free, with the exception of the “General” and “Mercosur” rates of customs duty, which are 10% ad valorem; and (ii) tariff subheading 3907.69.99 “- - - Other” the rates of customs duty are free, with the exception of the “General” and “Mercosur” rates of customs duty, which are 10% ad valorem;
The insertion of (i) tariff subheading 3907.61.10 “- - - Liquids and pastes” for which all rates of customs duty are free; (ii) tariff subheading 3907.61.90 “- - - Other” the rates of customs duty are free, with the exception of the “General” and “Mercosur” rates of customs duty, which are 10% ad valorem; (iii) tariff subheading 3907.69.10 “- - - Liquids and pastes” for which all rates of customs duty are free; and (iv) tariff subheading 3907.69.90 “- - - Other” the rates of customs duty are free, with the exception of the “General” and “Mercosur” rates of customs duty, which are 10% ad valorem.
The substitution of tariff subheading 3907.61 “- - Having a viscosity number of 78 ml/g or higher”, which is merely a heading, having no rates of customs duty attributable to it.
