Customs

Thermal Paper Rolls Customs Tariff Increase

On 17 November 2023, the South African Revenue Service (SARS) announced the amendment (deletion and insertion) of various tariff subheadings under Chapter 48, in Part 1 of Schedule No 1. to the Customs and Excise Act, 1964 (‘Ordinary Customs Duty’) in order to increase the ordinary rate of customs duty on thermal paper rolls of a width not exceeding 150mm from free of duty to 5% ad valorem. The reasoning for the tariff amendment is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.711.

The deletion of tariff subheadings:

  • 4810.13.30 Other thermocopy paper
  • 4810.14.05 Thermocopy paper
  • 4810.14.10 Other, with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state
  • 4810.19.05 Thermocopy paper
  • 4810.19.10 Other, in strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state
  • 4810.29.05 Thermocopy paper
  • 4810.29.10 4 - - - Other, in strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360mm and the other side not exceeding 150 mm in the unfolded state
  • 4811.60.10 9 - - In strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state
  • 4811.90.10 2 - - Other, in strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state

The insertion of tariff subheadings:

  • 4810.13.1 Thermocopy paper:
  • 4810.13.11 Of a width not exceeding 150 mm
  • 4810.13.19 Other
  • 4810.14.21 Of a width not exceeding 150 mm
  • 4810.14.29 Other
  • 4810.14.30 Other, with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state
  • 4810.19.2 Thermocopy paper:
  • 4810.19.21 Of a width not exceeding 150 mm
  • 4810.19.29 Other
  • 4810.19.30 Other, in strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state
  • 4810.29.2 Thermocopy paper:
  • 4810.29.21 Of a width not exceeding 150 mm
  • 4810.29.29 Other
  • 4810.29.30 Other, in strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state
  • 4811.60.2 Coated with a thermosensitive layer:
  • 4811.60.21 In rolls of a width not exceeding 150 mm
  • 4811.60.29 Other
  • 4811.60.30 Other, in strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state
  • 4811.90.2 Coated with a thermosensitive layer:
  • 4811.90.21 In rolls of a width not exceeding 150 mm
  • 4811.90.29 Other
  • 4811.90.30 Other, in strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state

The substitution of the following tariff subheading:

  • 4810.13.20 Other, of a width not exceeding 150 mm

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