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