Since the publication last week of an article in respect of a notice on the proposed increase in the rate of customs duty (duty) on stainless steel sinks from 20% ad valorem to 30% ad valorem, a number of readers have requested that the prevailing tariff dispensation be contextualised. This article serves to provide an overview of the prevailing stainless steel sink tariff dispensation. Other than the ordinary rate of customs duty (general rate of customs duty) of 20% ad valorem, a 20% ad valorem applies with respect to imports from the European Free Trade Area (EFTA), 2.6% ad valorem with respect to imports from the European Union (EU), and 0% (customs duty free) with respect to imports from the Southern African Development Community (SADC). What this means in essence is that the rate of customs duty applicable will differ depending on the origin of the imported stainless steel sinks. In addition to the ordinary customs duty, five anti-dumping duties apply to imported stainless steel sinks, three against the People’s Republic of China (China) and two against Malaysia. The rate of anti-dumping duties applicable to stainless steel sinks originating in or imported from China are 10.84%, 20.62%, and 62.41%, whilst those against imports from stainless steel sinks originating in or imported from Malaysia are 10.74% and 95.88%. The anti-dumping duties are dependent on the country of origin of the imported products, as well as the company in the country of origin. The anti-dumping duties are applicable in addition to the ordinary customs duties, which means that imports originating in or imported from China and Malaysia would, in addition to the ordinary customs duty of 20% ad valorem, also attract an anti-dumping duty.