On 19 November 2021, the International Trade Administration Commission of South Africa (ITAC) called for comment on the proposed increase in the ‘General’ rate of customs duty on “Shower enclosures, including shower doors and shower panels as provided for in Additional Note 3 to Chapter 70, of glass, by the creation of an additional 8-digit subheading for the said goods” and the Additional Note: “Shower enclosures of tariff subheading 7020.00.10 are classified in this subheading whether or not framed, trimmed, fitted with hinges, door handles and the like.” Comment is due by 17 December 2021.
The application was lodged by Finestra Shower Doors, a division of Casso Cabinets (Pty) Ltd who reasoned that:
- The High Court ruling on the matter between Sava Di Bella Bathroom Accessories cc t/a Prima Bella Bathroom Accessories and the Commissioner for the SARS, has rendered the tariff classification and wording for aluminium shower doors (7610.10) previously published in the Government Gazette notice No. 44724 of 18 June 2021 is invalid.
- Subsequently, SARS provided a revised wording for the requested tariff position with respect to the application submitted by Finestra.
- This notice serves to replace the requested tariff position initially published in the Government Gazette No. 44724 of 18 June 2021 under Notice 370 of 2021.