Customs

Various Tariff Amendments

On 12 July the South African Revenue Service (Sars) announced the following tariff amendments: (i) The substitution of rebate item 311.40/5208.4/01.05 to include boxer shorts, classifiable in tariff headings 62.07 and 62.08, as part of the manufactured products. (ii) The insertion of tariff subheading 8708.50.30 to reduce the “General” rate of customs duty on constant-velocity (CV) joints from 20% ad valorem to free of duty. (iii) The deletion of tariff subheading 7317.00.10 and the insertion of tariff subheading 7317.00.02, 7317.00.04 and 7317.00.06 and the increase of the “General” rate of customs duty on wire nail from 5% ad valorem to 15% ad valorem. (iv) Insertion of rebate item 315.03/7616.99/01.06 to provide for aluminium slugs for impact extrusion used in the manufacture of aerosol cans.

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