Effective since 16 January 2012 Sars’ “External Policy – Bonds” applies. This Policy covers: (ai) The standards used to determine the amount of security and the criteria used to review the amount of security; (aii) The registration, cancellation and governance of bonds and addendums which are the acceptable forms of security; and (aiii) Surety where it is a condition of approval, registration, licensing or designation. (b) Cash deposits on provisional payments in lieu of surety bonds are no longer accepted for surety for any new applications. (c) This document does not apply to: (i) Licensing, Registration and Designation; (ii) Completion of Bonds and Addendums; (iii) Excise Securities; (iv) Other forms of security, for example placing liens are covered in the enforcement procedures; (v) Plant and machinery which cannot be used as security to cover any customs security risks; and (vi) Surety that could be furnished on a transaction level. Story by : Duty Bound WCO Tariff Classification Decisions At its 48th Session held in September 2011, the World Customs Organisation issued the following documents (i) Classification Rulings; and (ii) Amendments to the Compendium of Classification Opinions. The “Classification Rulings” covers the following tariff subheadings: (i) shrimp wonton – 1902.20; (ii) lithium cobalt dioxide – 2841.90; (iii) tonapofylline – 2939.59; (iv) antiparasite lotion – 3808.91; (v) boxes used as ornaments – 6802.99; (vi) security entrance door – 7308.30; (vii) a centrifugal juicer – 8435.10; (viii) a vegetable preparation machine – 8438.60; (ix) an emulsifier-mixer – 8438.80; (x) car assembly sets – 87.03; (xi) set of motor cycle parts – 87.11; and (xii) game and multimedia chair – 9401.61. The amendments to the “Compendium of Classification Opinions” covers the following tariff subheadings: (i) beverage mixed in hot water – 2106.90; (ii) cartridge for an electrical cigarette – 3824.90; and (iii) an assembly of two multi-positional electric switching devices – 8537.10.